CPC- PLANNING: 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- PLANNING
Largest movements
- Receivables within one year -€653,632
down €653,632 (-59.9%), from €1.1m to €437,815
of which Other amounts receivable: -€567,014
- Tangible fixed assets +€331,511
up €331,511 (+28.6%), from €1.2m to €1.5m
of which Land and buildings: +€337,846
- Financial fixed assets -€207,500
down €207,500 (-16.4%), from €1.3m to €1.1m
- Cash -€81,869
down €81,869 (-95.1%), from €86,117 to €4,249
mainly Net result for the year (-€569,135) and Investment in fixed assets (net) (-€186,842)
- Profit (loss) carried forward -€569,135
down €569,135 (-434%), from -€131,221 to -€700,356
- Accrued charges and deferred income -€112,502
down €112,502 (-99.1%), from €113,500 to €998
- Trade debts +€89,367
up €89,367 (+41.2%), from €216,709 to €306,076
- Contributions -€43,500
down €43,500 (-1.8%), from €2.4m to €2.3m
- Financial charges -€1.9m
down €1.9m (-90.2%), from €2.1m to €208,445
of which Non-recurring financial charges: -€1.9m
- Gross operating margin -€469,059
down €469,059 (-93.3%), from €502,852 to €33,793
- Write-downs +€309,113
up €309,113 (+1,552%), from €19,918 to €329,031
- Provisions +€113,500
up €113,500, from -€113,500 to €0
- Depreciation +€18,824
up €18,824 (+42.8%), from €44,007 to €62,832
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 | €3,607,277 | €2,996,636 | -€610,641 | -16.9% |
| Fixed assets | 21/28 | €2,427,414 | €2,551,425 | +€124,011 | +5.1% |
| Tangible fixed assets | 22/27 | €1,158,519 | €1,490,030 | +€331,511 | +28.6% |
| Land and buildings | 22 | €1,141,883 | €1,479,729 | +€337,846 | +29.6% |
| Furniture and vehicles | 24 | €16,636 | €10,301 | -€6,335 | -38.1% |
| Financial fixed assets | 28 | €1,268,895 | €1,061,395 | -€207,500 | -16.4% |
| Current assets | 29/58 | €1,179,863 | €445,211 | -€734,652 | -62.3% |
| Amounts receivable within one year | 40/41 | €1,091,447 | €437,815 | -€653,632 | -59.9% |
| Trade receivables | 40 | €201,946 | €115,328 | -€86,618 | -42.9% |
| Other amounts receivable | 41 | €889,501 | €322,487 | -€567,014 | -63.7% |
| Current investments | 50/53 | - | €898 | +€898 | |
| Cash at bank and in hand | 54/58 | €86,117 | €4,249 | -€81,869 | -95.1% |
| Deferred charges and accrued income | 490/1 | €2,299 | €2,249 | -€50 | -2.2% |
| Total equity and liabilities | 10/49 | €3,607,277 | €2,996,636 | -€610,641 | -16.9% |
| Equity | 10/15 | €2,632,283 | €2,019,648 | -€612,635 | -23.3% |
| Contributions | 10/11 | €2,355,900 | €2,312,400 | -€43,500 | -1.8% |
| Reserves | 13 | €407,604 | €407,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €407,604 | €407,604 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€131,221 | -€700,356 | -€569,135 | -434% |
| Provisions and deferred taxes | 16 | €135,868 | €135,868 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Deferred taxes | 168 | €135,868 | €135,868 | = | 0.0% |
| Amounts payable | 17/49 | €839,126 | €841,120 | +€1,993 | +0.2% |
| Amounts payable after more than one year | 17 | €503,700 | €503,700 | = | 0.0% |
| Financial debts | 170/4 | €503,700 | €503,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €221,926 | €336,421 | +€114,495 | +51.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €216,709 | €306,076 | +€89,367 | +41.2% |
| Suppliers | 440/4 | €216,709 | €306,076 | +€89,367 | +41.2% |
| Taxes, remuneration and social security | 45 | €5,216 | €767 | -€4,450 | -85.3% |
| Taxes | 450/3 | €5,216 | €767 | -€4,450 | -85.3% |
| Other amounts payable | 47/48 | €1 | €29,579 | +€29,578 | +2,957,763% |
| Accrued charges and deferred income | 492/3 | €113,500 | €998 | -€112,502 | -99.1% |
| Non-recurring operating income | 76A | €549,039 | €0 | -€549,039 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,007 | €62,832 | +€18,824 | +42.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,918 | €329,031 | +€309,113 | +1,552% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€113,500 | €0 | +€113,500 | |
| Other operating charges | 640/8 | €12,766 | €3,551 | -€9,215 | -72.2% |
| Gross operating margin | 9900 | €502,852 | €33,793 | -€469,059 | -93.3% |
| Operating profit (loss) | 9901 | €539,660 | -€361,621 | -€901,281 | |
| Financial income | 75/76B | €898 | €1,957 | +€1,059 | +118% |
| Recurring financial income | 75 | €898 | €1,957 | +€1,059 | +118% |
| Financial charges | 65/66B | €2,136,454 | €208,445 | -€1.9m | -90.2% |
| Recurring financial charges | 65 | €36,454 | €945 | -€35,509 | -97.4% |
| Non-recurring financial charges | 66B | €2,100,000 | €207,500 | -€1.9m | -90.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,595,895 | -€568,109 | +€1.0m | +64.4% |
| Transfer to deferred taxes | 680 | €135,868 | €0 | -€135,868 | -100% |
| Income taxes | 67/77 | €0 | €1,026 | +€1,026 | |
| Profit (loss) for the period | 9904 | -€1,731,763 | -€569,135 | +€1.2m | +67.1% |
| Transfer to tax-exempt reserves | 689 | €407,604 | €0 | -€407,604 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,139,367 | -€569,135 | +€1.6m | +73.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.