COMMODITY CENTRE HANDLING BELGIUM: 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.
COMMODITY CENTRE HANDLING BELGIUM
Largest movements
- Receivables within one year +€22,329
up €22,329 (+10.2%), from €217,901 to €240,230
of which Other amounts receivable: +€25,315
- Cash +€6,295
up €6,295 (+958%), from €657 to €6,952
mainly Net result for the year (+€23,325) and Tax, wage and social debts (+€8,654)
- Reserves +€23,325
up €23,325 (+52.8%), from €44,207 to €67,532
- Tax, wage and social debts +€8,654
up €8,654 (+36.9%), from €23,461 to €32,115
of which Taxes: +€8,495
- Trade debts -€3,314
down €3,314 (-3.4%), from €98,550 to €95,236
- Turnover +€126,114
up €126,114 (+19.8%), from €637,259 to €763,373
- Purchases and services +€105,081
up €105,081 (+22.9%), from €459,366 to €564,447
- Gross operating margin +€27,067
up €27,067 (+15.2%), from €177,893 to €204,960
- Staff costs +€19,491
up €19,491 (+12.9%), from €151,550 to €171,042
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,218 | €256,883 | +€28,665 | +12.6% |
| Fixed assets | 21/28 | €438 | €0 | -€438 | -100% |
| Tangible fixed assets | 22/27 | €438 | €0 | -€438 | -100% |
| Furniture and vehicles | 24 | €438 | €0 | -€438 | -100% |
| Current assets | 29/58 | €227,780 | €256,883 | +€29,103 | +12.8% |
| Amounts receivable within one year | 40/41 | €217,901 | €240,230 | +€22,329 | +10.2% |
| Trade receivables | 40 | €2,985 | €0 | -€2,985 | -100% |
| Other amounts receivable | 41 | €214,916 | €240,230 | +€25,315 | +11.8% |
| Cash at bank and in hand | 54/58 | €657 | €6,952 | +€6,295 | +958% |
| Deferred charges and accrued income | 490/1 | €9,222 | €9,701 | +€479 | +5.2% |
| Total equity and liabilities | 10/49 | €228,218 | €256,883 | +€28,665 | +12.6% |
| Equity | 10/15 | €106,207 | €129,532 | +€23,325 | +22.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €44,207 | €67,532 | +€23,325 | +52.8% |
| Distributable reserves | 133 | €44,207 | €67,532 | +€23,325 | +52.8% |
| Amounts payable | 17/49 | €122,011 | €127,351 | +€5,340 | +4.4% |
| Amounts payable within one year | 42/48 | €122,011 | €127,351 | +€5,340 | +4.4% |
| Trade debts | 44 | €98,550 | €95,236 | -€3,314 | -3.4% |
| Suppliers | 440/4 | €98,550 | €95,236 | -€3,314 | -3.4% |
| Taxes, remuneration and social security | 45 | €23,461 | €32,115 | +€8,654 | +36.9% |
| Taxes | 450/3 | €20,545 | €29,040 | +€8,495 | +41.3% |
| Remuneration and social security | 454/9 | €2,915 | €3,075 | +€159 | +5.5% |
| Turnover | 70 | €637,259 | €763,373 | +€126,114 | +19.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €459,366 | €564,447 | +€105,081 | +22.9% |
| Remuneration, social security and pensions | 62 | €151,550 | €171,042 | +€19,491 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €438 | +€14 | +3.3% |
| Other operating charges | 640/8 | €646 | €120 | -€526 | -81.4% |
| Gross operating margin | 9900 | €177,893 | €204,960 | +€27,067 | +15.2% |
| Operating profit (loss) | 9901 | €25,272 | €33,361 | +€8,089 | +32.0% |
| Financial charges | 65/66B | €526 | €333 | -€193 | -36.8% |
| Recurring financial charges | 65 | €526 | €333 | -€193 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €24,746 | €33,028 | +€8,282 | +33.5% |
| Income taxes | 67/77 | €7,547 | €9,703 | +€2,155 | +28.6% |
| Profit (loss) for the period | 9904 | €17,199 | €23,325 | +€6,127 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,199 | €23,325 | +€6,127 | +35.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.