CP4U: 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.
CP4U
Largest movements
- Receivables within one year -€20,467
down €20,467 (-84.0%), from €24,357 to €3,890
of which Other amounts receivable: -€21,355
- Tangible fixed assets +€4,184
up €4,184 (+26.4%), from €15,847 to €20,032
of which Plant, machinery and equipment: +€4,563
- Deferred charges and accrued income +€1,322
up €1,322 (+31.9%), from €4,138 to €5,459
- Reserves -€9,009
down €9,009 (-53.2%), from €16,946 to €7,937
- Other debts -€4,862
down €4,862 (-84.3%), from €5,768 to €906
- Gross operating margin -€2,356
down €2,356 (-219.3%), from -€1,074 to -€3,430
- Financial income -€665
down €665 (-83.7%), from €795 to €130
- Depreciation -€401
down €401 (-7.9%), from €5,056 to €4,655
- Other operating charges +€388
up €388 (+89.1%), from €436 to €824
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 | €45,909 | €31,364 | -€14,544 | -31.7% |
| Fixed assets | 21/28 | €16,152 | €20,336 | +€4,184 | +25.9% |
| Tangible fixed assets | 22/27 | €15,847 | €20,032 | +€4,184 | +26.4% |
| Plant, machinery and equipment | 23 | €4,958 | €9,521 | +€4,563 | +92.0% |
| Furniture and vehicles | 24 | €6,880 | €5,053 | -€1,827 | -26.6% |
| Other tangible fixed assets | 26 | €4,009 | €5,458 | +€1,449 | +36.1% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €29,756 | €11,028 | -€18,728 | -62.9% |
| Amounts receivable within one year | 40/41 | €24,357 | €3,890 | -€20,467 | -84.0% |
| Trade receivables | 40 | €592 | €1,480 | +€888 | +150.0% |
| Other amounts receivable | 41 | €23,765 | €2,410 | -€21,355 | -89.9% |
| Cash at bank and in hand | 54/58 | €1,262 | €1,679 | +€417 | +33.0% |
| Deferred charges and accrued income | 490/1 | €4,138 | €5,459 | +€1,322 | +31.9% |
| Total equity and liabilities | 10/49 | €45,909 | €31,364 | -€14,544 | -31.7% |
| Equity | 10/15 | €35,538 | €26,529 | -€9,009 | -25.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,946 | €7,937 | -€9,009 | -53.2% |
| Distributable reserves | 133 | €16,946 | €7,937 | -€9,009 | -53.2% |
| Amounts payable | 17/49 | €10,370 | €4,836 | -€5,535 | -53.4% |
| Amounts payable within one year | 42/48 | €10,370 | €4,836 | -€5,535 | -53.4% |
| Financial debts | 43 | €711 | €294 | -€417 | -58.7% |
| Credit institutions | 430/8 | €711 | €294 | -€417 | -58.7% |
| Trade debts | 44 | €88 | €7 | -€80 | -91.5% |
| Suppliers | 440/4 | €88 | €7 | -€80 | -91.5% |
| Taxes, remuneration and social security | 45 | €3,804 | €3,629 | -€175 | -4.6% |
| Taxes | 450/3 | €3,804 | €3,629 | -€175 | -4.6% |
| Other amounts payable | 47/48 | €5,768 | €906 | -€4,862 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,056 | €4,655 | -€401 | -7.9% |
| Other operating charges | 640/8 | €436 | €824 | +€388 | +89.1% |
| Gross operating margin | 9900 | -€1,074 | -€3,430 | -€2,356 | -219.3% |
| Operating profit (loss) | 9901 | -€6,565 | -€8,908 | -€2,343 | -35.7% |
| Financial income | 75/76B | €795 | €130 | -€665 | -83.7% |
| Recurring financial income | 75 | €795 | €130 | -€665 | -83.7% |
| Financial charges | 65/66B | €204 | €231 | +€27 | +13.3% |
| Recurring financial charges | 65 | €204 | €231 | +€27 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,975 | -€9,009 | -€3,034 | -50.8% |
| Profit (loss) for the period | 9904 | -€5,975 | -€9,009 | -€3,034 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,975 | -€9,009 | -€3,034 | -50.8% |
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 3 October 2026 via checked.be.