CGCcom: 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.
CGCcom
Largest movements
- Receivables within one year +€27,886
up €27,886 (+250.2%), from €11,146 to €39,032
of which Trade receivables: +€31,688
- Cash +€1,995
up €1,995 (+4162.6%), from €48 to €2,043
mainly Tax, wage and social debts (+€11,741) and Net result for the year (+€11,727)
- Tangible fixed assets -€1,448
down €1,448 (-11.0%), from €13,173 to €11,725
of which Furniture and vehicles: -€1,447
- Deferred charges and accrued income +€662
new in 2025: €662
- Tax, wage and social debts +€11,741
new in 2025: €11,741
of which Remuneration and social security: +€7,806
- Profit (loss) carried forward +€11,727
up €11,727 (+68.8%), from -€17,039 to -€5,312
- Trade debts +€5,828
up €5,828 (+1516.0%), from €384 to €6,213
- Turnover +€44,350
new in 2025: €44,350
- Gross operating margin +€35,800
up €35,800, from €0 to €35,800
- Staff costs +€18,382
new in 2025: €18,382
- Purchases and services +€8,550
new in 2025: €8,550
- Taxes +€3,935
new in 2025: €3,935
From the 2024 result to the 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,366 | €53,663 | +€29,296 | +120.2% |
| Fixed assets | 21/28 | €13,173 | €11,925 | -€1,248 | -9.5% |
| Tangible fixed assets | 22/27 | €13,173 | €11,725 | -€1,448 | -11.0% |
| Plant, machinery and equipment | 23 | €11,725 | €11,725 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €1,447 | - | -€1,447 | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €11,194 | €41,738 | +€30,544 | +272.9% |
| Amounts receivable within one year | 40/41 | €11,146 | €39,032 | +€27,886 | +250.2% |
| Trade receivables | 40 | €242 | €31,930 | +€31,688 | +13094.3% |
| Other amounts receivable | 41 | €10,904 | €7,102 | -€3,802 | -34.9% |
| Cash at bank and in hand | 54/58 | €48 | €2,043 | +€1,995 | +4162.6% |
| Deferred charges and accrued income | 490/1 | - | €662 | +€662 | |
| Total equity and liabilities | 10/49 | €24,366 | €53,663 | +€29,296 | +120.2% |
| Equity | 10/15 | €3,961 | €15,688 | +€11,727 | +296.1% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Outside capital | 11 | - | €21,000 | +€21,000 | |
| Other | 1109/19 | - | €21,000 | +€21,000 | |
| Profit (loss) carried forward | 14 | -€17,039 | -€5,312 | +€11,727 | +68.8% |
| Amounts payable | 17/49 | €20,406 | €37,975 | +€17,569 | +86.1% |
| Amounts payable within one year | 42/48 | €20,406 | €37,975 | +€17,569 | +86.1% |
| Trade debts | 44 | €384 | €6,213 | +€5,828 | +1516.0% |
| Suppliers | 440/4 | €384 | €6,213 | +€5,828 | +1516.0% |
| Taxes, remuneration and social security | 45 | - | €11,741 | +€11,741 | |
| Taxes | 450/3 | - | €3,935 | +€3,935 | |
| Remuneration and social security | 454/9 | - | €7,806 | +€7,806 | |
| Other amounts payable | 47/48 | €20,021 | €20,021 | -€0 | 0.0% |
| Turnover | 70 | - | €44,350 | +€44,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,550 | +€8,550 | |
| Remuneration, social security and pensions | 62 | - | €18,382 | +€18,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,447 | +€1,447 | |
| Other operating charges | 640/8 | - | €247 | +€247 | |
| Gross operating margin | 9900 | €0 | €35,800 | +€35,800 | |
| Operating profit (loss) | 9901 | €0 | €15,724 | +€15,724 | |
| Financial charges | 65/66B | €972 | €61 | -€911 | -93.7% |
| Recurring financial charges | 65 | €972 | €61 | -€911 | -93.7% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€972 | €15,662 | +€16,635 | |
| Income taxes | 67/77 | - | €3,935 | +€3,935 | |
| Profit (loss) for the period | 9904 | -€972 | €11,727 | +€12,699 | |
| Profit (loss) for the period to be appropriated | 9905 | -€972 | €11,727 | +€12,699 |
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 6 October 2026 via checked.be.