CP & B: 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.
CP & B
Largest movements
- Receivables within one year +€19,443
up €19,443 (+314.2%), from €6,188 to €25,631
of which Trade receivables: +€19,443
- Tangible fixed assets -€7,409
down €7,409 (-65.6%), from €11,299 to €3,890
of which Other tangible fixed assets: -€6,070
- Accrued charges and deferred income +€33,975
new in 2025: €33,975
- Reserves -€12,750
down €12,750 (-12.2%), from €104,360 to €91,610
- Tax, wage and social debts -€9,206
down €9,206 (-39.1%), from €23,566 to €14,360
- Other debts +€2,481
up €2,481 (+74.8%), from €3,319 to €5,800
- Gross operating margin -€132,219
down €132,219 (-90.7%), from €145,793 to €13,574
- Taxes -€35,125
down €35,125 (-92.3%), from €38,072 to €2,947
- Financial charges -€3,174
down €3,174 (-80.7%), from €3,932 to €758
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 | €148,343 | €161,532 | +€13,190 | +8.9% |
| Fixed assets | 21/28 | €11,299 | €3,890 | -€7,409 | -65.6% |
| Tangible fixed assets | 22/27 | €11,299 | €3,890 | -€7,409 | -65.6% |
| Furniture and vehicles | 24 | €1,623 | €284 | -€1,339 | -82.5% |
| Other tangible fixed assets | 26 | €9,676 | €3,606 | -€6,070 | -62.7% |
| Current assets | 29/58 | €137,044 | €157,643 | +€20,598 | +15.0% |
| Amounts receivable within one year | 40/41 | €6,188 | €25,631 | +€19,443 | +314.2% |
| Trade receivables | 40 | €6,050 | €25,493 | +€19,443 | +321.4% |
| Other amounts receivable | 41 | €138 | €138 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,856 | €132,012 | +€1,156 | +0.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €148,343 | €161,532 | +€13,190 | +8.9% |
| Equity | 10/15 | €119,989 | €107,398 | -€12,591 | -10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,360 | €91,610 | -€12,750 | -12.2% |
| Distributable reserves | 133 | €104,360 | €91,610 | -€12,750 | -12.2% |
| Profit (loss) carried forward | 14 | €9,429 | €9,588 | +€159 | +1.7% |
| Amounts payable | 17/49 | €28,354 | €54,135 | +€25,780 | +90.9% |
| Amounts payable within one year | 42/48 | €28,354 | €20,160 | -€8,195 | -28.9% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,469 | €0 | -€1,469 | -100.0% |
| Suppliers | 440/4 | €1,469 | €0 | -€1,469 | -100.0% |
| Taxes, remuneration and social security | 45 | €23,566 | €14,360 | -€9,206 | -39.1% |
| Taxes | 450/3 | €23,566 | €14,360 | -€9,206 | -39.1% |
| Other amounts payable | 47/48 | €3,319 | €5,800 | +€2,481 | +74.8% |
| Accrued charges and deferred income | 492/3 | - | €33,975 | +€33,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,838 | €7,409 | -€429 | -5.5% |
| Other operating charges | 640/8 | €1,892 | €1,685 | -€206 | -10.9% |
| Gross operating margin | 9900 | €145,793 | €13,574 | -€132,219 | -90.7% |
| Operating profit (loss) | 9901 | €136,064 | €4,480 | -€131,584 | -96.7% |
| Financial income | 75/76B | €1,142 | €884 | -€258 | -22.6% |
| Recurring financial income | 75 | €1,142 | €884 | -€258 | -22.6% |
| Financial charges | 65/66B | €3,932 | €758 | -€3,174 | -80.7% |
| Recurring financial charges | 65 | €3,932 | €758 | -€3,174 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €133,274 | €4,606 | -€128,668 | -96.5% |
| Income taxes | 67/77 | €38,072 | €2,947 | -€35,125 | -92.3% |
| Profit (loss) for the period | 9904 | €95,202 | €1,659 | -€93,543 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,202 | €1,659 | -€93,543 | -98.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.