CP Management: what changed
Two fiscal 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 Management
Largest movements
- Receivables within one year -€2,134
down €2,134 (-42.7%), from €5,002 to €2,868
of which Trade receivables: -€5,002
- Cash +€1,217
up €1,217 (+46969.5%), from €3 to €1,219
mainly Tax, wage and social debts (+€9,135) and Receivables within one year (+€2,134)
- Tax, wage and social debts +€9,135
up €9,135 (+105.0%), from €8,702 to €17,837
of which Remuneration and social security: +€10,966
- Short-term financial debts -€5,153
no longer reported in 2025 (was €5,153)
- Profit (loss) carried forward -€4,465
down €4,465 (-29.6%), from -€15,106 to -€19,571
- Trade debts -€2,034
down €2,034 (-47.8%), from €4,255 to €2,221
- Other debts +€1,600
new in 2025: €1,600
- Gross operating margin -€8,080
down €8,080, from €5,711 to -€2,369
- Financial charges -€231
down €231 (-32.9%), from €702 to €471
- Taxes +€132
new in 2025: €132
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 | €5,004 | €4,087 | -€917 | -18.3% |
| Current assets | 29/58 | €5,004 | €4,087 | -€917 | -18.3% |
| Amounts receivable within one year | 40/41 | €5,002 | €2,868 | -€2,134 | -42.7% |
| Trade receivables | 40 | €5,002 | - | -€5,002 | |
| Other amounts receivable | 41 | - | €2,868 | +€2,868 | |
| Cash at bank and in hand | 54/58 | €3 | €1,219 | +€1,217 | +46969.5% |
| Total equity and liabilities | 10/49 | €5,004 | €4,087 | -€917 | -18.3% |
| Equity | 10/15 | -€13,106 | -€17,571 | -€4,465 | -34.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,106 | -€19,571 | -€4,465 | -29.6% |
| Amounts payable | 17/49 | €18,110 | €21,658 | +€3,548 | +19.6% |
| Amounts payable within one year | 42/48 | €18,110 | €21,658 | +€3,548 | +19.6% |
| Financial debts | 43 | €5,153 | - | -€5,153 | |
| Other loans | 439 | €5,153 | - | -€5,153 | |
| Trade debts | 44 | €4,255 | €2,221 | -€2,034 | -47.8% |
| Suppliers | 440/4 | €4,255 | €2,221 | -€2,034 | -47.8% |
| Taxes, remuneration and social security | 45 | €8,702 | €17,837 | +€9,135 | +105.0% |
| Taxes | 450/3 | €8,702 | €6,871 | -€1,831 | -21.0% |
| Remuneration and social security | 454/9 | - | €10,966 | +€10,966 | |
| Other amounts payable | 47/48 | - | €1,600 | +€1,600 | |
| Other operating charges | 640/8 | €1,505 | €1,493 | -€11 | -0.8% |
| Gross operating margin | 9900 | €5,711 | -€2,369 | -€8,080 | |
| Operating profit (loss) | 9901 | €4,206 | -€3,863 | -€8,069 | |
| Financial charges | 65/66B | €702 | €471 | -€231 | -32.9% |
| Recurring financial charges | 65 | €702 | €471 | -€231 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €3,505 | -€4,333 | -€7,838 | |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | €3,505 | -€4,465 | -€7,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,505 | -€4,465 | -€7,970 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.