CP Advice: what changed
CP Advice
Largest movements
- Receivables within one year +€68,839
up €68,839 (+58.6%), from €117,401 to €186,240
of which Other amounts receivable: +€50,430
- Cash -€4,069
no longer reported in 2025 (was €4,069)
mainly Receivables within one year (-€68,839) and Tax, wage and social debts (-€2,028)
- Profit (loss) carried forward +€47,844
up €47,844 (+53.4%), from €89,582 to €137,426
- Trade debts +€15,420
up €15,420 (+330%), from €4,669 to €20,089
- Short-term financial debts +€3,479
new in 2025: €3,479
- Tax, wage and social debts -€2,028
down €2,028 (-8.7%), from €23,360 to €21,332
- Gross operating margin +€17,972
up €17,972 (+44.3%), from €40,576 to €58,548
- Taxes +€4,152
up €4,152 (+38.1%), from €10,908 to €15,060
- Financial income +€3,295
up €3,295 (+82.4%), from €3,999 to €7,294
- Financial charges +€1,218
up €1,218 (+73.6%), from €1,656 to €2,875
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,611 | €186,326 | +€64,715 | +53.2% |
| Current assets | 29/58 | €121,611 | €186,326 | +€64,715 | +53.2% |
| Amounts receivable within one year | 40/41 | €117,401 | €186,240 | +€68,839 | +58.6% |
| Trade receivables | 40 | €22,269 | €40,678 | +€18,409 | +82.7% |
| Other amounts receivable | 41 | €95,131 | €145,562 | +€50,430 | +53.0% |
| Cash at bank and in hand | 54/58 | €4,069 | - | -€4,069 | |
| Deferred charges and accrued income | 490/1 | €142 | €86 | -€55 | -39.0% |
| Total equity and liabilities | 10/49 | €121,611 | €186,326 | +€64,715 | +53.2% |
| Equity | 10/15 | €93,582 | €141,426 | +€47,844 | +51.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,582 | €137,426 | +€47,844 | +53.4% |
| Amounts payable | 17/49 | €28,029 | €44,900 | +€16,871 | +60.2% |
| Amounts payable within one year | 42/48 | €28,029 | €44,900 | +€16,871 | +60.2% |
| Financial debts | 43 | - | €3,479 | +€3,479 | |
| Credit institutions | 430/8 | - | €3,479 | +€3,479 | |
| Trade debts | 44 | €4,669 | €20,089 | +€15,420 | +330% |
| Suppliers | 440/4 | €4,669 | €20,089 | +€15,420 | +330% |
| Taxes, remuneration and social security | 45 | €23,360 | €21,332 | -€2,028 | -8.7% |
| Taxes | 450/3 | €23,360 | €21,332 | -€2,028 | -8.7% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €40,576 | €58,548 | +€17,972 | +44.3% |
| Operating profit (loss) | 9901 | €40,576 | €58,485 | +€17,909 | +44.1% |
| Financial income | 75/76B | €3,999 | €7,294 | +€3,295 | +82.4% |
| Recurring financial income | 75 | €3,999 | €7,294 | +€3,295 | +82.4% |
| Financial charges | 65/66B | €1,656 | €2,875 | +€1,218 | +73.6% |
| Recurring financial charges | 65 | €1,656 | €2,875 | +€1,218 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | €42,919 | €62,904 | +€19,985 | +46.6% |
| Income taxes | 67/77 | €10,908 | €15,060 | +€4,152 | +38.1% |
| Profit (loss) for the period | 9904 | €32,011 | €47,844 | +€15,833 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,011 | €47,844 | +€15,833 | +49.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.