CNC Fire: 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.
CNC Fire
Largest movements
- Receivables within one year -€53,767
down €53,767 (-48.2%), from €111,631 to €57,864
of which Trade receivables: -€31,231
- Tangible fixed assets -€14,800
down €14,800 (-2.9%), from €514,444 to €499,644
of which Land and buildings: -€18,359
- Cash +€9,630
up €9,630 (+209.8%), from €4,590 to €14,220
mainly Receivables within one year (+€53,767) and Depreciation (+€28,867)
- Debts after one year -€31,497
down €31,497 (-14.9%), from €211,222 to €179,725
- Reserves -€15,299
down €15,299 (-8.7%), from €175,203 to €159,904
of which Distributable reserves: -€11,477
- Tax, wage and social debts -€11,864
down €11,864 (-36.4%), from €32,576 to €20,712
of which Taxes: -€21,264
- Other debts +€6,787
up €6,787 (+966.9%), from €702 to €7,489
- Trade debts -€6,612
down €6,612 (-11.5%), from €57,398 to €50,786
- Gross operating margin -€31,332
down €31,332 (-38.7%), from €80,919 to €49,587
- Taxes -€8,462
down €8,462 (-49.8%), from €16,984 to €8,522
- Other operating charges -€6,153
down €6,153 (-46.5%), from €13,234 to €7,081
- Depreciation +€2,716
up €2,716 (+10.4%), from €26,151 to €28,867
- Financial income -€1,253
down €1,253 (-53.6%), from €2,339 to €1,086
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 | €630,665 | €571,728 | -€58,937 | -9.3% |
| Fixed assets | 21/28 | €514,444 | €499,644 | -€14,800 | -2.9% |
| Tangible fixed assets | 22/27 | €514,444 | €499,644 | -€14,800 | -2.9% |
| Land and buildings | 22 | €497,176 | €478,817 | -€18,359 | -3.7% |
| Plant, machinery and equipment | 23 | €7,976 | €6,739 | -€1,237 | -15.5% |
| Furniture and vehicles | 24 | €9,292 | €12,750 | +€3,458 | +37.2% |
| Leasing and similar rights | 25 | - | €1,338 | +€1,338 | |
| Current assets | 29/58 | €116,221 | €72,083 | -€44,138 | -38.0% |
| Amounts receivable within one year | 40/41 | €111,631 | €57,864 | -€53,767 | -48.2% |
| Trade receivables | 40 | €78,143 | €46,912 | -€31,231 | -40.0% |
| Other amounts receivable | 41 | €33,488 | €10,952 | -€22,536 | -67.3% |
| Cash at bank and in hand | 54/58 | €4,590 | €14,220 | +€9,630 | +209.8% |
| Total equity and liabilities | 10/49 | €630,665 | €571,728 | -€58,937 | -9.3% |
| Equity | 10/15 | €281,531 | €266,232 | -€15,299 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,203 | €159,904 | -€15,299 | -8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,966 | €61,145 | -€3,821 | -5.9% |
| Distributable reserves | 133 | €108,377 | €96,900 | -€11,477 | -10.6% |
| Profit (loss) carried forward | 14 | €87,728 | €87,728 | -€0 | 0.0% |
| Provisions and deferred taxes | 16 | €16,242 | €15,286 | -€956 | -5.9% |
| Deferred taxes | 168 | €16,242 | €15,286 | -€956 | -5.9% |
| Amounts payable | 17/49 | €332,892 | €290,210 | -€42,682 | -12.8% |
| Amounts payable after more than one year | 17 | €211,222 | €179,725 | -€31,497 | -14.9% |
| Financial debts | 170/4 | €211,222 | €179,725 | -€31,497 | -14.9% |
| Amounts payable within one year | 42/48 | €121,670 | €110,484 | -€11,186 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €30,994 | €31,497 | +€503 | +1.6% |
| Trade debts | 44 | €57,398 | €50,786 | -€6,612 | -11.5% |
| Suppliers | 440/4 | €57,398 | €50,786 | -€6,612 | -11.5% |
| Taxes, remuneration and social security | 45 | €32,576 | €20,712 | -€11,864 | -36.4% |
| Taxes | 450/3 | €32,576 | €11,312 | -€21,264 | -65.3% |
| Remuneration and social security | 454/9 | - | €9,400 | +€9,400 | |
| Other amounts payable | 47/48 | €702 | €7,489 | +€6,787 | +966.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,151 | €28,867 | +€2,716 | +10.4% |
| Other operating charges | 640/8 | €13,234 | €7,081 | -€6,153 | -46.5% |
| Gross operating margin | 9900 | €80,919 | €49,587 | -€31,332 | -38.7% |
| Operating profit (loss) | 9901 | €41,534 | €13,639 | -€27,895 | -67.2% |
| Financial income | 75/76B | €2,339 | €1,086 | -€1,253 | -53.6% |
| Recurring financial income | 75 | €2,339 | €1,086 | -€1,253 | -53.6% |
| Financial charges | 65/66B | €4,487 | €4,671 | +€184 | +4.1% |
| Recurring financial charges | 65 | €4,487 | €4,671 | +€184 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €39,386 | €10,054 | -€29,332 | -74.5% |
| Transfer from deferred taxes | 780 | €955 | €955 | +€0 | 0.0% |
| Income taxes | 67/77 | €16,984 | €8,522 | -€8,462 | -49.8% |
| Profit (loss) for the period | 9904 | €23,357 | €2,487 | -€20,870 | -89.4% |
| Transfer from tax-exempt reserves | 789 | €3,822 | €3,822 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,179 | €6,309 | -€20,870 | -76.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.