CP2 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.
CP2 Management
Largest movements
- Current investments +€150,000
up €150,000 (+65.2%), from €230,000 to €380,000
- Receivables within one year +€98,606
up €98,606 (+3296.8%), from €2,991 to €101,597
of which Other amounts receivable: +€61,450
- Cash +€20,950
up €20,950 (+43.6%), from €48,032 to €68,982
mainly Net result for the year (+€209,826) and Tax, wage and social debts (+€45,800)
- Profit (loss) carried forward +€209,826
up €209,826, from €0 to €209,826
- Tax, wage and social debts +€45,800
up €45,800 (+53.1%), from €86,280 to €132,081
- Accrued charges and deferred income +€12,076
new in 2025: €12,076
- Gross operating margin +€60,399
up €60,399 (+28.3%), from €213,055 to €273,454
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 | €288,899 | €559,795 | +€270,896 | +93.8% |
| Formation expenses | 20 | €2,037 | €1,472 | -€565 | -27.7% |
| Fixed assets | 21/28 | €2,622 | €1,607 | -€1,015 | -38.7% |
| Tangible fixed assets | 22/27 | €2,622 | €1,607 | -€1,015 | -38.7% |
| Plant, machinery and equipment | 23 | €724 | €642 | -€82 | -11.3% |
| Furniture and vehicles | 24 | €1,897 | €965 | -€933 | -49.2% |
| Current assets | 29/58 | €284,240 | €556,716 | +€272,476 | +95.9% |
| Amounts receivable within one year | 40/41 | €2,991 | €101,597 | +€98,606 | +3296.8% |
| Trade receivables | 40 | €0 | €37,156 | +€37,156 | |
| Other amounts receivable | 41 | €2,991 | €64,441 | +€61,450 | +2054.5% |
| Current investments | 50/53 | €230,000 | €380,000 | +€150,000 | +65.2% |
| Cash at bank and in hand | 54/58 | €48,032 | €68,982 | +€20,950 | +43.6% |
| Deferred charges and accrued income | 490/1 | €3,217 | €6,137 | +€2,920 | +90.8% |
| Total equity and liabilities | 10/49 | €288,899 | €559,795 | +€270,896 | +93.8% |
| Equity | 10/15 | €199,832 | €409,658 | +€209,826 | +105.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €197,332 | €197,332 | = | 0.0% |
| Distributable reserves | 133 | €197,332 | €197,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €209,826 | +€209,826 | |
| Amounts payable | 17/49 | €89,067 | €150,137 | +€61,070 | +68.6% |
| Amounts payable within one year | 42/48 | €89,067 | €138,061 | +€48,993 | +55.0% |
| Trade debts | 44 | €1,928 | €5,980 | +€4,052 | +210.2% |
| Suppliers | 440/4 | €1,928 | €5,980 | +€4,052 | +210.2% |
| Taxes, remuneration and social security | 45 | €86,280 | €132,081 | +€45,800 | +53.1% |
| Taxes | 450/3 | €86,280 | €132,081 | +€45,800 | +53.1% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €12,076 | +€12,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,458 | €1,580 | +€122 | +8.4% |
| Other operating charges | 640/8 | - | €115 | +€115 | |
| Gross operating margin | 9900 | €213,055 | €273,454 | +€60,399 | +28.3% |
| Operating profit (loss) | 9901 | €211,597 | €271,759 | +€60,162 | +28.4% |
| Financial income | 75/76B | €3,705 | €6,150 | +€2,445 | +66.0% |
| Recurring financial income | 75 | €3,705 | €6,150 | +€2,445 | +66.0% |
| Financial charges | 65/66B | €2,427 | €2,609 | +€183 | +7.5% |
| Recurring financial charges | 65 | €2,427 | €2,609 | +€183 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €212,875 | €275,300 | +€62,425 | +29.3% |
| Income taxes | 67/77 | €64,738 | €65,473 | +€736 | +1.1% |
| Profit (loss) for the period | 9904 | €148,138 | €209,826 | +€61,689 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €148,138 | €209,826 | +€61,689 | +41.6% |
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 8 October 2026 via checked.be.