CPC 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.
CPC Group
Largest movements
- Receivables within one year +€24,982
up €24,982 (+206%), from €12,131 to €37,113
of which Trade receivables: +€35,184
- Financial fixed assets +€4,500
new in 2025: €4,500
- Tangible fixed assets -€3,359
down €3,359 (-6.4%), from €52,655 to €49,297
of which Furniture and vehicles: -€11,367
- Cash -€2,362
down €2,362 (-29.1%), from €8,102 to €5,741
mainly Receivables within one year (-€24,982) and Investment in fixed assets (net) (-€13,757)
- Deferred charges and accrued income +€1,469
up €1,469 (+565%), from €260 to €1,729
- Trade debts +€22,501
up €22,501 (+1,848%), from €1,218 to €23,718
- Reserves +€9,154
up €9,154 (+91.4%), from €10,012 to €19,166
- Debts after one year -€7,932
down €7,932 (-23.3%), from €34,081 to €26,149
- Tax, wage and social debts +€6,400
up €6,400 (+356%), from €1,796 to €8,196
of which Remuneration and social security: +€5,443
- Other debts -€5,256
down €5,256 (-28.5%), from €18,472 to €13,216
- Gross operating margin +€37,435
up €37,435 (+273%), from €13,719 to €51,153
- Staff costs +€22,474
up €22,474 (+20,351%), from €110 to €22,584
- Depreciation +€11,771
up €11,771 (+1,394%), from €845 to €12,616
- Financial charges +€1,796
up €1,796 (+727%), from €247 to €2,043
- Other operating charges +€1,304
up €1,304 (+184%), from €708 to €2,012
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 | €73,149 | €98,379 | +€25,230 | +34.5% |
| Fixed assets | 21/28 | €52,655 | €53,797 | +€1,141 | +2.2% |
| Tangible fixed assets | 22/27 | €52,655 | €49,297 | -€3,359 | -6.4% |
| Plant, machinery and equipment | 23 | - | €8,008 | +€8,008 | |
| Furniture and vehicles | 24 | €52,655 | €41,289 | -€11,367 | -21.6% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €20,494 | €44,582 | +€24,089 | +118% |
| Amounts receivable within one year | 40/41 | €12,131 | €37,113 | +€24,982 | +206% |
| Trade receivables | 40 | €76 | €35,260 | +€35,184 | +46,509% |
| Other amounts receivable | 41 | €12,055 | €1,853 | -€10,203 | -84.6% |
| Cash at bank and in hand | 54/58 | €8,102 | €5,741 | -€2,362 | -29.1% |
| Deferred charges and accrued income | 490/1 | €260 | €1,729 | +€1,469 | +565% |
| Total equity and liabilities | 10/49 | €73,149 | €98,379 | +€25,230 | +34.5% |
| Equity | 10/15 | €10,013 | €19,167 | +€9,154 | +91.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €10,012 | €19,166 | +€9,154 | +91.4% |
| Distributable reserves | 133 | €10,012 | €19,166 | +€9,154 | +91.4% |
| Amounts payable | 17/49 | €63,136 | €79,212 | +€16,076 | +25.5% |
| Amounts payable after more than one year | 17 | €34,081 | €26,149 | -€7,932 | -23.3% |
| Financial debts | 170/4 | €34,081 | €26,149 | -€7,932 | -23.3% |
| Amounts payable within one year | 42/48 | €29,055 | €53,063 | +€24,008 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | €7,569 | €7,932 | +€363 | +4.8% |
| Trade debts | 44 | €1,218 | €23,718 | +€22,501 | +1,848% |
| Suppliers | 440/4 | €1,218 | €23,718 | +€22,501 | +1,848% |
| Taxes, remuneration and social security | 45 | €1,796 | €8,196 | +€6,400 | +356% |
| Taxes | 450/3 | €1,796 | €2,754 | +€958 | +53.3% |
| Remuneration and social security | 454/9 | - | €5,443 | +€5,443 | |
| Other amounts payable | 47/48 | €18,472 | €13,216 | -€5,256 | -28.5% |
| Remuneration, social security and pensions | 62 | €110 | €22,584 | +€22,474 | +20,351% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | €12,616 | +€11,771 | +1,394% |
| Other operating charges | 640/8 | €708 | €2,012 | +€1,304 | +184% |
| Gross operating margin | 9900 | €13,719 | €51,153 | +€37,435 | +273% |
| Operating profit (loss) | 9901 | €12,055 | €13,941 | +€1,886 | +15.6% |
| Financial charges | 65/66B | €247 | €2,043 | +€1,796 | +727% |
| Recurring financial charges | 65 | €247 | €2,043 | +€1,796 | +727% |
| Profit (loss) for the period before taxes | 9903 | €11,808 | €11,898 | +€89 | +0.8% |
| Income taxes | 67/77 | €1,796 | €2,743 | +€947 | +52.7% |
| Profit (loss) for the period | 9904 | €10,012 | €9,154 | -€858 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,012 | €9,154 | -€858 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.