CP GROUP: 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 GROUP
Largest movements
- Cash +€53,628
up €53,628 (+15.5%), from €345,766 to €399,394
mainly Net result for the year (+€63,514) and Other debts (+€63,000)
- Tangible fixed assets -€30,455
down €30,455 (-69.8%), from €43,642 to €13,187
of which Land and buildings: -€26,812
- Receivables after one year +€7,384
up €7,384 (+3.7%), from €200,000 to €207,384
- Other debts +€63,000
up €63,000 (+158%), from €40,000 to €103,000
- Reserves -€40,000
down €40,000 (-24.2%), from €165,500 to €125,500
- Current portion of long-term debt +€26,257
up €26,257 (+146%), from €18,046 to €44,303
- Trade debts -€18,125
down €18,125 (-18.7%), from €96,948 to €78,823
- Debts after one year -€12,022
down €12,022 (-42.6%), from €28,233 to €16,211
- Staff costs -€62,347
down €62,347 (-2.6%), from €2.4m to €2.4m
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 | €663,435 | €688,859 | +€25,424 | +3.8% |
| Fixed assets | 21/28 | €43,679 | €13,224 | -€30,455 | -69.7% |
| Tangible fixed assets | 22/27 | €43,642 | €13,187 | -€30,455 | -69.8% |
| Land and buildings | 22 | €31,944 | €5,132 | -€26,812 | -83.9% |
| Furniture and vehicles | 24 | €11,698 | €8,055 | -€3,643 | -31.1% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €619,756 | €675,636 | +€55,880 | +9.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €207,384 | +€7,384 | +3.7% |
| Other amounts receivable | 291 | €200,000 | €207,384 | +€7,384 | +3.7% |
| Amounts receivable within one year | 40/41 | €62,633 | €57,923 | -€4,710 | -7.5% |
| Trade receivables | 40 | €47,780 | €55,924 | +€8,144 | +17.0% |
| Other amounts receivable | 41 | €14,853 | €1,999 | -€12,854 | -86.5% |
| Cash at bank and in hand | 54/58 | €345,766 | €399,394 | +€53,628 | +15.5% |
| Deferred charges and accrued income | 490/1 | €11,357 | €10,935 | -€422 | -3.7% |
| Total equity and liabilities | 10/49 | €663,435 | €688,859 | +€25,424 | +3.8% |
| Equity | 10/15 | €193,140 | €153,654 | -€39,486 | -20.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €165,500 | €125,500 | -€40,000 | -24.2% |
| Distributable reserves | 133 | €165,500 | €125,500 | -€40,000 | -24.2% |
| Profit (loss) carried forward | 14 | €7,180 | €7,694 | +€514 | +7.2% |
| Amounts payable | 17/49 | €470,295 | €535,205 | +€64,910 | +13.8% |
| Amounts payable after more than one year | 17 | €28,233 | €16,211 | -€12,022 | -42.6% |
| Financial debts | 170/4 | €28,233 | €16,211 | -€12,022 | -42.6% |
| Amounts payable within one year | 42/48 | €442,062 | €518,994 | +€76,932 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €18,046 | €44,303 | +€26,257 | +146% |
| Trade debts | 44 | €96,948 | €78,823 | -€18,125 | -18.7% |
| Suppliers | 440/4 | €96,948 | €78,823 | -€18,125 | -18.7% |
| Taxes, remuneration and social security | 45 | €287,068 | €292,868 | +€5,800 | +2.0% |
| Taxes | 450/3 | €2,250 | €13,900 | +€11,650 | +518% |
| Remuneration and social security | 454/9 | €284,818 | €278,968 | -€5,850 | -2.1% |
| Other amounts payable | 47/48 | €40,000 | €103,000 | +€63,000 | +158% |
| Remuneration, social security and pensions | 62 | €2,424,848 | €2,362,501 | -€62,347 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,518 | €37,719 | -€1,799 | -4.6% |
| Other operating charges | 640/8 | €4,825 | €2,455 | -€2,369 | -49.1% |
| Gross operating margin | 9900 | €2,513,716 | €2,500,113 | -€13,603 | -0.5% |
| Operating profit (loss) | 9901 | €44,525 | €97,438 | +€52,912 | +119% |
| Financial income | 75/76B | €2,203 | €8,132 | +€5,929 | +269% |
| Recurring financial income | 75 | €2,203 | €8,132 | +€5,929 | +269% |
| Financial charges | 65/66B | €4,278 | €3,082 | -€1,195 | -27.9% |
| Recurring financial charges | 65 | €4,278 | €3,082 | -€1,195 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €42,451 | €102,487 | +€60,036 | +141% |
| Income taxes | 67/77 | €19,392 | €38,973 | +€19,581 | +101% |
| Profit (loss) for the period | 9904 | €23,059 | €63,514 | +€40,456 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €23,059 | €63,514 | +€40,456 | +175% |
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 14 October 2026 via checked.be.