CKPSY: what changed
Two financial 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.
CKPSY
Largest movements
- Cash +€46,866
up €46,866 (+169%), from €27,689 to €74,554
mainly Net result for the year (+€39,739) and Tax, wage and social debts (+€8,849)
- Tangible fixed assets +€10,096
new in 2025: €10,096
- Receivables within one year -€1,498
down €1,498 (-14.9%), from €10,062 to €8,564
- Reserves +€39,739
up €39,739 (+242%), from €16,399 to €56,139
- Tax, wage and social debts +€8,849
up €8,849 (+127%), from €6,990 to €15,839
- Debts after one year +€5,582
new in 2025: €5,582
- Current portion of long-term debt +€4,985
new in 2025: €4,985
- Other debts -€3,085
down €3,085 (-71.8%), from €4,294 to €1,209
- Gross operating margin +€33,588
up €33,588 (+140%), from €24,042 to €57,630
- Taxes +€6,405
up €6,405 (+140%), from €4,590 to €10,995
- Depreciation +€4,904
new in 2025: €4,904
- Other operating charges +€629
up €629 (+75.4%), from €834 to €1,464
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.
Derived cash bridge
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 | €37,750 | €93,585 | +€55,835 | +148% |
| Fixed assets | 21/28 | - | €10,096 | +€10,096 | |
| Tangible fixed assets | 22/27 | - | €10,096 | +€10,096 | |
| Furniture and vehicles | 24 | - | €10,096 | +€10,096 | |
| Current assets | 29/58 | €37,750 | €83,489 | +€45,738 | +121% |
| Amounts receivable within one year | 40/41 | €10,062 | €8,564 | -€1,498 | -14.9% |
| Trade receivables | 40 | €10,062 | €8,564 | -€1,498 | -14.9% |
| Cash at bank and in hand | 54/58 | €27,689 | €74,554 | +€46,866 | +169% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €37,750 | €93,585 | +€55,835 | +148% |
| Equity | 10/15 | €17,399 | €57,139 | +€39,739 | +228% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,399 | €56,139 | +€39,739 | +242% |
| Distributable reserves | 133 | €16,399 | €56,139 | +€39,739 | +242% |
| Amounts payable | 17/49 | €20,351 | €36,446 | +€16,095 | +79.1% |
| Amounts payable after more than one year | 17 | - | €5,582 | +€5,582 | |
| Financial debts | 170/4 | - | €5,582 | +€5,582 | |
| Amounts payable within one year | 42/48 | €20,351 | €30,864 | +€10,513 | +51.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,985 | +€4,985 | |
| Trade debts | 44 | €9,068 | €8,832 | -€236 | -2.6% |
| Suppliers | 440/4 | €9,068 | €8,832 | -€236 | -2.6% |
| Taxes, remuneration and social security | 45 | €6,990 | €15,839 | +€8,849 | +127% |
| Taxes | 450/3 | €6,990 | €15,839 | +€8,849 | +127% |
| Other amounts payable | 47/48 | €4,294 | €1,209 | -€3,085 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,904 | +€4,904 | |
| Other operating charges | 640/8 | €834 | €1,464 | +€629 | +75.4% |
| Gross operating margin | 9900 | €24,042 | €57,630 | +€33,588 | +140% |
| Operating profit (loss) | 9901 | €23,208 | €51,263 | +€28,055 | +121% |
| Financial charges | 65/66B | €219 | €528 | +€309 | +141% |
| Recurring financial charges | 65 | €219 | €528 | +€309 | +141% |
| Profit (loss) for the period before taxes | 9903 | €22,989 | €50,734 | +€27,745 | +121% |
| Income taxes | 67/77 | €4,590 | €10,995 | +€6,405 | +140% |
| Profit (loss) for the period | 9904 | €18,399 | €39,739 | +€21,340 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €18,399 | €39,739 | +€21,340 | +116% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.