CGC PLUS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CGC PLUS
Largest movements
- Cash +€67,787
up €67,787 (+47.3%), from €143,459 to €211,246
mainly Other debts (+€144,255) and Net result for the year (+€92,179)
- Receivables after one year -€24,000
down €24,000 (-100.0%), from €24,000 to €0
- Receivables within one year +€5,637
up €5,637 (+7.7%), from €72,960 to €78,597
of which Other amounts receivable: +€12,287
- Other debts +€144,255
up €144,255 (+114.7%), from €125,789 to €270,044
- Reserves -€95,354
down €95,354 (-98.1%), from €97,214 to €1,860
- Gross operating margin -€41,905
down €41,905 (-26.0%), from €161,239 to €119,334
- Taxes -€10,415
down €10,415 (-29.4%), from €35,409 to €24,994
From the 31-12-2024 result to the 31-12-2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,581 | €290,652 | +€48,071 | +19.8% |
| Fixed assets | 21/28 | €2,133 | €633 | -€1,500 | -70.3% |
| Tangible fixed assets | 22/27 | €2,133 | €633 | -€1,500 | -70.3% |
| Furniture and vehicles | 24 | €2,133 | €633 | -€1,500 | -70.3% |
| Current assets | 29/58 | €240,448 | €290,019 | +€49,571 | +20.6% |
| Amounts receivable after more than one year | 29 | €24,000 | €0 | -€24,000 | -100.0% |
| Other amounts receivable | 291 | €24,000 | €0 | -€24,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €72,960 | €78,597 | +€5,637 | +7.7% |
| Trade receivables | 40 | €27,900 | €21,250 | -€6,650 | -23.8% |
| Other amounts receivable | 41 | €45,060 | €57,347 | +€12,287 | +27.3% |
| Cash at bank and in hand | 54/58 | €143,459 | €211,246 | +€67,787 | +47.3% |
| Deferred charges and accrued income | 490/1 | €29 | €176 | +€148 | +512.3% |
| Total equity and liabilities | 10/49 | €242,581 | €290,652 | +€48,071 | +19.8% |
| Equity | 10/15 | €115,814 | €20,460 | -€95,354 | -82.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,214 | €1,860 | -€95,354 | -98.1% |
| Distributable reserves | 133 | €97,214 | €1,860 | -€95,354 | -98.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €126,767 | €270,192 | +€143,425 | +113.1% |
| Amounts payable within one year | 42/48 | €126,767 | €270,192 | +€143,425 | +113.1% |
| Trade debts | 44 | €978 | €148 | -€830 | -84.8% |
| Suppliers | 440/4 | €978 | €148 | -€830 | -84.8% |
| Other amounts payable | 47/48 | €125,789 | €270,044 | +€144,255 | +114.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,567 | €1,500 | -€67 | -4.3% |
| Other operating charges | 640/8 | €1,091 | €803 | -€288 | -26.4% |
| Gross operating margin | 9900 | €161,239 | €119,334 | -€41,905 | -26.0% |
| Operating profit (loss) | 9901 | €158,581 | €117,031 | -€41,550 | -26.2% |
| Financial income | 75/76B | €1,706 | €396 | -€1,310 | -76.8% |
| Recurring financial income | 75 | €1,706 | €396 | -€1,310 | -76.8% |
| Financial charges | 65/66B | €195 | €254 | +€59 | +30.3% |
| Recurring financial charges | 65 | €195 | €254 | +€59 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €160,092 | €117,173 | -€42,919 | -26.8% |
| Income taxes | 67/77 | €35,409 | €24,994 | -€10,415 | -29.4% |
| Profit (loss) for the period | 9904 | €124,684 | €92,179 | -€32,504 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €124,684 | €92,179 | -€32,504 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.