Commodity Centre Belgium: what changed
What changed
Commodity Centre Belgium
NACE 52.250, Logistics services
filed annual accounts (NBB)
Net result for the year
€171,294
2025 · €334,686-€163,391
Equity
€3.3m
2025 · €3.1m+€163,171
Cash
€157,331
2025 · €377,222-€219,891
Balance sheet total
€10.9m
2025 · €12.5m-€1.6m
Largest movements
Assets
- Stocks and contracts -€1.2m
down €1.2m (-31.6%), from €3.9m to €2.7m
- Deferred charges and accrued income +€575,318
up €575,318 (+94.1%), from €611,133 to €1.2m
- Receivables within one year -€444,740
down €444,740 (-8.7%), from €5.1m to €4.7m
of which Other amounts receivable: -€513,113
- Cash -€219,891
down €219,891 (-58.3%), from €377,222 to €157,331
mainly Accrued charges and deferred income (-€720,768) and Deferred charges and accrued income (-€575,318)
- Tangible fixed assets -€169,729
down €169,729 (-12.2%), from €1.4m to €1.2m
of which Other tangible fixed assets: -€134,073
Equity and liabilities
- Accrued charges and deferred income -€720,768
down €720,768 (-26.6%), from €2.7m to €2.0m
- Trade debts -€360,219
down €360,219 (-26.5%), from €1.4m to €998,316
- Debts after one year -€301,403
down €301,403 (-33.9%), from €889,454 to €588,050
- Short-term financial debts -€255,893
down €255,893 (-6.7%), from €3.8m to €3.6m
of which Other loans: -€269,286
- Reserves +€171,294
up €171,294 (+5.7%), from €3.0m to €3.2m
of which Distributable reserves: +€444,944
Income statement
- Goods and materials +€378,946
up €378,946 (+3.9%), from €9.7m to €10.1m
of which Change in stocks: decrease (increase): +€3.1m
- Turnover +€351,444
up €351,444 (+1.9%), from €18.4m to €18.7m
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€334,686
Turnover
+€351,444
Other operating income
-€32,356
Goods and materials
-€378,946
Services and other goods
+€11,180
Staff costs
-€122,316
Depreciation
+€22,250
Write-downs
-€28,204
Other operating charges
+€48,720
Financial income
-€1,354
Financial charges
-€18,209
Taxes
-€15,601
Result 2026
€171,294
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€623,607
Investment
-€174,406
Financing
-€669,092
Cash 2025
€377,222
From operations (derived)
+€623,607
Net result for the year
+€171,294
Depreciation
+€427,167
Stocks and contracts
+€1.2m
Receivables within one year
+€444,740
Deferred charges and accrued income
-€575,318
Trade debts
-€360,219
Tax, wage and social debts
+€1,929
Other debts
+€5,000
Accrued charges and deferred income
-€720,768
Investment (derived)
-€174,406
Investment in fixed assets (net)
-€174,406
Financing
-€669,092
Debts after one year
-€301,403
Current portion of long-term debt
-€103,673
Short-term financial debts
-€255,893
Contributions, distributions and other
-€8,124
Cash 2026
€157,331
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,476,478 | €10,904,621 | -€1.6m | -12.6% |
| Fixed assets | 21/28 | €2,454,024 | €2,201,262 | -€252,761 | -10.3% |
| Intangible fixed assets | 21 | €100,232 | €0 | -€100,232 | -100% |
| Tangible fixed assets | 22/27 | €1,396,723 | €1,226,994 | -€169,729 | -12.2% |
| Plant, machinery and equipment | 23 | €248,437 | €269,292 | +€20,855 | +8.4% |
| Furniture and vehicles | 24 | €465,501 | €408,990 | -€56,511 | -12.1% |
| Other tangible fixed assets | 26 | €682,785 | €548,712 | -€134,073 | -19.6% |
| Financial fixed assets | 28 | €957,068 | €974,268 | +€17,200 | +1.8% |
| Affiliated companies | 280/1 | €839,541 | €839,541 | = | 0.0% |
| Participating interests | 280 | €839,541 | €839,541 | = | 0.0% |
| Other financial fixed assets | 284/8 | €117,527 | €134,727 | +€17,200 | +14.6% |
| Amounts receivable and cash guarantees | 285/8 | €117,527 | €134,727 | +€17,200 | +14.6% |
| Current assets | 29/58 | €10,022,454 | €8,703,359 | -€1.3m | -13.2% |
| Stocks and contracts in progress | 3 | €3,895,808 | €2,666,026 | -€1.2m | -31.6% |
| Stocks | 30/36 | €3,895,808 | €2,666,026 | -€1.2m | -31.6% |
| Work in progress | 32 | €3,466,628 | €2,236,077 | -€1.2m | -35.5% |
| Goods purchased for resale | 34 | €429,180 | €429,949 | +€769 | +0.2% |
| Amounts receivable within one year | 40/41 | €5,137,495 | €4,692,755 | -€444,740 | -8.7% |
| Trade receivables | 40 | €387,454 | €455,827 | +€68,373 | +17.6% |
| Other amounts receivable | 41 | €4,750,041 | €4,236,928 | -€513,113 | -10.8% |
| Current investments | 50/53 | €796 | €796 | = | 0.0% |
| Other investments | 51/53 | €796 | €796 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €377,222 | €157,331 | -€219,891 | -58.3% |
| Deferred charges and accrued income | 490/1 | €611,133 | €1,186,451 | +€575,318 | +94.1% |
| Total equity and liabilities | 10/49 | €12,476,478 | €10,904,621 | -€1.6m | -12.6% |
| Equity | 10/15 | €3,088,077 | €3,251,248 | +€163,171 | +5.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,994,937 | €3,166,232 | +€171,294 | +5.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €547,300 | €273,650 | -€273,650 | -50.0% |
| Distributable reserves | 133 | €2,441,437 | €2,886,382 | +€444,944 | +18.2% |
| Investment grants | 15 | €31,140 | €23,016 | -€8,124 | -26.1% |
| Amounts payable | 17/49 | €9,388,401 | €7,653,373 | -€1.7m | -18.5% |
| Amounts payable after more than one year | 17 | €889,454 | €588,050 | -€301,403 | -33.9% |
| Financial debts | 170/4 | €889,454 | €588,050 | -€301,403 | -33.9% |
| Credit institutions | 173 | €889,454 | €588,050 | -€301,403 | -33.9% |
| Amounts payable within one year | 42/48 | €5,790,726 | €5,077,870 | -€712,856 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €405,077 | €301,404 | -€103,673 | -25.6% |
| Financial debts | 43 | €3,830,896 | €3,575,004 | -€255,893 | -6.7% |
| Credit institutions | 430/8 | €1,262,599 | €1,275,992 | +€13,393 | +1.1% |
| Other loans | 439 | €2,568,297 | €2,299,011 | -€269,286 | -10.5% |
| Trade debts | 44 | €1,358,535 | €998,316 | -€360,219 | -26.5% |
| Suppliers | 440/4 | €1,358,535 | €998,316 | -€360,219 | -26.5% |
| Taxes, remuneration and social security | 45 | €166,218 | €168,146 | +€1,929 | +1.2% |
| Taxes | 450/3 | €11,515 | €10,835 | -€680 | -5.9% |
| Remuneration and social security | 454/9 | €154,703 | €157,311 | +€2,608 | +1.7% |
| Other amounts payable | 47/48 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Accrued charges and deferred income | 492/3 | €2,708,221 | €1,987,453 | -€720,768 | -26.6% |
| Operating income | 70/76A | €18,583,844 | €18,902,932 | +€319,088 | +1.7% |
| Turnover | 70 | €18,353,573 | €18,705,018 | +€351,444 | +1.9% |
| Other operating income | 74 | €230,271 | €197,915 | -€32,356 | -14.1% |
| Operating charges | 60/66A | €18,105,483 | €18,552,798 | +€447,316 | +2.5% |
| Goods for resale, raw materials and consumables | 60 | €9,748,231 | €10,127,178 | +€378,946 | +3.9% |
| Purchases | 600/8 | €11,605,021 | €8,897,396 | -€2.7m | -23.3% |
| Change in stocks: decrease (increase) | 609 | -€1,856,790 | €1,229,782 | +€3.1m | |
| Services and other goods | 61 | €6,912,106 | €6,900,926 | -€11,180 | -0.2% |
| Remuneration, social security and pensions | 62 | €975,158 | €1,097,474 | +€122,316 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449,417 | €427,167 | -€22,250 | -5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,204 | €0 | +€28,204 | |
| Other operating charges | 640/8 | €48,774 | €54 | -€48,720 | -99.9% |
| Operating profit (loss) | 9901 | €478,361 | €350,134 | -€128,228 | -26.8% |
| Financial income | 75/76B | €9,477 | €8,124 | -€1,354 | -14.3% |
| Recurring financial income | 75 | €9,477 | €8,124 | -€1,354 | -14.3% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Other financial income | 752/9 | €9,477 | €8,124 | -€1,354 | -14.3% |
| Financial charges | 65/66B | €100,225 | €118,434 | +€18,209 | +18.2% |
| Recurring financial charges | 65 | €100,225 | €118,434 | +€18,209 | +18.2% |
| Debt charges | 650 | €83,935 | €95,329 | +€11,394 | +13.6% |
| Other financial charges | 652/9 | €16,290 | €23,105 | +€6,815 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €387,614 | €239,823 | -€147,791 | -38.1% |
| Income taxes | 67/77 | €52,928 | €68,529 | +€15,601 | +29.5% |
| Taxes | 670/3 | €52,928 | €68,529 | +€15,601 | +29.5% |
| Profit (loss) for the period | 9904 | €334,686 | €171,294 | -€163,391 | -48.8% |
| Transfer from tax-exempt reserves | 789 | - | €421,000 | +€421,000 | |
| Transfer to tax-exempt reserves | 689 | €126,300 | €147,350 | +€21,050 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €208,386 | €444,944 | +€236,559 | +114% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.