CP-Line: 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-Line
Largest movements
- Receivables within one year +€47,650
up €47,650 (+30.2%), from €157,972 to €205,622
of which Trade receivables: +€50,491
- Tangible fixed assets +€11,942
up €11,942 (+2.2%), from €539,956 to €551,898
of which Leasing and similar rights: +€33,339
- Profit (loss) carried forward -€51,955
down €51,955 (-68.9%), from -€75,377 to -€127,332
- Debts after one year +€50,820
up €50,820 (+13.6%), from €374,843 to €425,663
- Trade debts +€44,960
up €44,960 (+55.5%), from €80,944 to €125,904
- Short-term financial debts +€29,709
up €29,709 (+47.2%), from €62,932 to €92,641
- Tax, wage and social debts -€20,482
down €20,482 (-16.1%), from €127,551 to €107,069
of which Remuneration and social security: -€25,445
- Staff costs -€83,878
down €83,878 (-26.9%), from €312,338 to €228,460
- Gross operating margin -€13,069
down €13,069 (-3.2%), from €413,033 to €399,965
- Depreciation +€8,245
up €8,245 (+9.2%), from €89,501 to €97,746
- Other operating charges +€7,128
up €7,128 (+12.7%), from €56,162 to €63,290
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 | €713,447 | €765,567 | +€52,120 | +7.3% |
| Fixed assets | 21/28 | €543,001 | €554,943 | +€11,942 | +2.2% |
| Tangible fixed assets | 22/27 | €539,956 | €551,898 | +€11,942 | +2.2% |
| Plant, machinery and equipment | 23 | €28,171 | €25,080 | -€3,092 | -11.0% |
| Furniture and vehicles | 24 | €20,131 | €1,826 | -€18,305 | -90.9% |
| Leasing and similar rights | 25 | €491,654 | €524,993 | +€33,339 | +6.8% |
| Financial fixed assets | 28 | €3,045 | €3,045 | = | 0.0% |
| Current assets | 29/58 | €170,446 | €210,624 | +€40,178 | +23.6% |
| Amounts receivable within one year | 40/41 | €157,972 | €205,622 | +€47,650 | +30.2% |
| Trade receivables | 40 | €155,026 | €205,517 | +€50,491 | +32.6% |
| Other amounts receivable | 41 | €2,946 | €104 | -€2,841 | -96.5% |
| Cash at bank and in hand | 54/58 | €12,474 | €5,003 | -€7,472 | -59.9% |
| Total equity and liabilities | 10/49 | €713,447 | €765,567 | +€52,120 | +7.3% |
| Equity | 10/15 | -€38,333 | -€90,288 | -€51,955 | -136% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €27,045 | €27,045 | = | 0.0% |
| Distributable reserves | 133 | €27,045 | €27,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,377 | -€127,332 | -€51,955 | -68.9% |
| Amounts payable | 17/49 | €751,780 | €855,855 | +€104,075 | +13.8% |
| Amounts payable after more than one year | 17 | €374,843 | €425,663 | +€50,820 | +13.6% |
| Financial debts | 170/4 | €374,843 | €425,663 | +€50,820 | +13.6% |
| Amounts payable within one year | 42/48 | €376,937 | €430,192 | +€53,256 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €88,723 | €86,906 | -€1,817 | -2.0% |
| Financial debts | 43 | €62,932 | €92,641 | +€29,709 | +47.2% |
| Credit institutions | 430/8 | €62,932 | €92,641 | +€29,709 | +47.2% |
| Trade debts | 44 | €80,944 | €125,904 | +€44,960 | +55.5% |
| Suppliers | 440/4 | €80,944 | €125,904 | +€44,960 | +55.5% |
| Taxes, remuneration and social security | 45 | €127,551 | €107,069 | -€20,482 | -16.1% |
| Taxes | 450/3 | €96,470 | €101,432 | +€4,963 | +5.1% |
| Remuneration and social security | 454/9 | €31,081 | €5,636 | -€25,445 | -81.9% |
| Other amounts payable | 47/48 | €16,787 | €17,673 | +€887 | +5.3% |
| Remuneration, social security and pensions | 62 | €312,338 | €228,460 | -€83,878 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,501 | €97,746 | +€8,245 | +9.2% |
| Other operating charges | 640/8 | €56,162 | €63,290 | +€7,128 | +12.7% |
| Non-recurring operating charges | 66A | - | €28,586 | +€28,586 | |
| Gross operating margin | 9900 | €413,033 | €399,965 | -€13,069 | -3.2% |
| Operating profit (loss) | 9901 | -€44,968 | -€18,118 | +€26,850 | +59.7% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | €29,500 | €33,291 | +€3,792 | +12.9% |
| Recurring financial charges | 65 | €29,500 | €33,291 | +€3,792 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€74,468 | -€51,076 | +€23,391 | +31.4% |
| Income taxes | 67/77 | €909 | €879 | -€31 | -3.4% |
| Profit (loss) for the period | 9904 | -€75,377 | -€51,955 | +€23,422 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,377 | -€51,955 | +€23,422 | +31.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.