CNC - Services: 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 - Services
Largest movements
- Cash +€64,527
up €64,527 (+41.0%), from €157,446 to €221,973
mainly Net result for the year (+€53,155) and Receivables within one year (+€25,613)
- Receivables within one year -€25,613
down €25,613 (-17.6%), from €145,390 to €119,777
of which Trade receivables: -€25,444
- Tangible fixed assets +€11,022
up €11,022 (+37.9%), from €29,070 to €40,092
of which Furniture and vehicles: +€10,815
- Reserves +€53,155
up €53,155 (+17.4%), from €305,885 to €359,040
- Current portion of long-term debt -€10,932
no longer reported in 2025 (was €10,932)
- Tax, wage and social debts +€6,984
up €6,984 (+171%), from €4,086 to €11,070
- Purchases and services -€112,355
down €112,355 (-23.3%), from €482,380 to €370,025
- Gross operating margin -€45,212
down €45,212 (-32.3%), from €139,889 to €94,677
- Other operating charges -€16,955
down €16,955 (-94.4%), from €17,953 to €998
- Taxes -€10,519
down €10,519 (-39.7%), from €26,498 to €15,979
- Depreciation +€6,454
up €6,454 (+36.8%), from €17,552 to €24,006
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 | €348,467 | €395,721 | +€47,254 | +13.6% |
| Fixed assets | 21/28 | €29,070 | €40,092 | +€11,022 | +37.9% |
| Tangible fixed assets | 22/27 | €29,070 | €40,092 | +€11,022 | +37.9% |
| Plant, machinery and equipment | 23 | €351 | €557 | +€207 | +59.0% |
| Furniture and vehicles | 24 | €28,720 | €39,535 | +€10,815 | +37.7% |
| Current assets | 29/58 | €319,397 | €355,629 | +€36,232 | +11.3% |
| Stocks and contracts in progress | 3 | €13,705 | €11,300 | -€2,405 | -17.5% |
| Stocks | 30/36 | €13,705 | €11,300 | -€2,405 | -17.5% |
| Amounts receivable within one year | 40/41 | €145,390 | €119,777 | -€25,613 | -17.6% |
| Trade receivables | 40 | €141,442 | €115,998 | -€25,444 | -18.0% |
| Other amounts receivable | 41 | €3,947 | €3,778 | -€169 | -4.3% |
| Cash at bank and in hand | 54/58 | €157,446 | €221,973 | +€64,527 | +41.0% |
| Deferred charges and accrued income | 490/1 | €2,856 | €2,579 | -€278 | -9.7% |
| Total equity and liabilities | 10/49 | €348,467 | €395,721 | +€47,254 | +13.6% |
| Equity | 10/15 | €324,485 | €377,640 | +€53,155 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €305,885 | €359,040 | +€53,155 | +17.4% |
| Distributable reserves | 133 | €305,885 | €359,040 | +€53,155 | +17.4% |
| Amounts payable | 17/49 | €23,983 | €18,081 | -€5,902 | -24.6% |
| Amounts payable within one year | 42/48 | €23,983 | €18,081 | -€5,902 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €10,932 | - | -€10,932 | |
| Trade debts | 44 | €6,401 | €4,448 | -€1,954 | -30.5% |
| Suppliers | 440/4 | €6,401 | €4,448 | -€1,954 | -30.5% |
| Taxes, remuneration and social security | 45 | €4,086 | €11,070 | +€6,984 | +171% |
| Taxes | 450/3 | €4,086 | €11,070 | +€6,984 | +171% |
| Other amounts payable | 47/48 | €2,564 | €2,564 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €482,380 | €370,025 | -€112,355 | -23.3% |
| Remuneration, social security and pensions | 62 | €1,332 | €1,028 | -€304 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,552 | €24,006 | +€6,454 | +36.8% |
| Other operating charges | 640/8 | €17,953 | €998 | -€16,955 | -94.4% |
| Gross operating margin | 9900 | €139,889 | €94,677 | -€45,212 | -32.3% |
| Operating profit (loss) | 9901 | €103,052 | €68,645 | -€34,407 | -33.4% |
| Financial income | 75/76B | €898 | €755 | -€144 | -16.0% |
| Recurring financial income | 75 | €898 | €755 | -€144 | -16.0% |
| Financial charges | 65/66B | €685 | €265 | -€420 | -61.3% |
| Recurring financial charges | 65 | €685 | €265 | -€420 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €103,265 | €69,134 | -€34,131 | -33.1% |
| Income taxes | 67/77 | €26,498 | €15,979 | -€10,519 | -39.7% |
| Profit (loss) for the period | 9904 | €76,767 | €53,155 | -€23,612 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,767 | €53,155 | -€23,612 | -30.8% |
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 13 October 2026 via checked.be.