CPE: 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.
CPE
Largest movements
- Receivables within one year +€1,810
up €1,810 (+45.4%), from €3,991 to €5,801
- Cash -€1,005
down €1,005 (-9.5%), from €10,573 to €9,568
mainly Contributions, distributions and other (-€2,000) and Receivables within one year (-€1,810)
- Tangible fixed assets +€727
up €727 (+69.9%), from €1,040 to €1,767
of which Plant, machinery and equipment: +€1,250
- Tax, wage and social debts +€1,115
up €1,115 (+78.7%), from €1,417 to €2,532
- Other debts +€370
up €370 (+29.1%), from €1,270 to €1,640
- Gross operating margin +€3,293
up €3,293 (+65.3%), from €5,047 to €8,340
- Other operating charges +€528
up €528 (+50.8%), from €1,039 to €1,567
- Taxes -€399
down €399 (-24.7%), from €1,615 to €1,216
- Financial income +€141
up €141 (+4715.3%), from €3 to €144
- Depreciation +€114
up €114 (+21.8%), from €523 to €637
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 | €16,267 | €17,860 | +€1,593 | +9.8% |
| Fixed assets | 21/28 | €1,040 | €1,767 | +€727 | +69.9% |
| Tangible fixed assets | 22/27 | €1,040 | €1,767 | +€727 | +69.9% |
| Plant, machinery and equipment | 23 | - | €1,250 | +€1,250 | |
| Furniture and vehicles | 24 | €1,040 | €517 | -€523 | -50.3% |
| Current assets | 29/58 | €15,227 | €16,093 | +€866 | +5.7% |
| Amounts receivable within one year | 40/41 | €3,991 | €5,801 | +€1,810 | +45.4% |
| Other amounts receivable | 41 | €3,991 | €5,801 | +€1,810 | +45.4% |
| Cash at bank and in hand | 54/58 | €10,573 | €9,568 | -€1,005 | -9.5% |
| Deferred charges and accrued income | 490/1 | €663 | €724 | +€61 | +9.1% |
| Total equity and liabilities | 10/49 | €16,267 | €17,860 | +€1,593 | +9.8% |
| Equity | 10/15 | €13,544 | €13,689 | +€145 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,056 | -€4,911 | +€145 | +2.9% |
| Amounts payable | 17/49 | €2,723 | €4,172 | +€1,449 | +53.2% |
| Amounts payable within one year | 42/48 | €2,723 | €4,172 | +€1,449 | +53.2% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €1,417 | €2,532 | +€1,115 | +78.7% |
| Taxes | 450/3 | €1,417 | €2,532 | +€1,115 | +78.7% |
| Other amounts payable | 47/48 | €1,270 | €1,640 | +€370 | +29.1% |
| Non-recurring operating income | 76A | - | €8,729 | +€8,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €637 | +€114 | +21.8% |
| Other operating charges | 640/8 | €1,039 | €1,567 | +€528 | +50.8% |
| Non-recurring operating charges | 66A | €222 | €2,827 | +€2,605 | +1173.5% |
| Gross operating margin | 9900 | €5,047 | €8,340 | +€3,293 | +65.3% |
| Operating profit (loss) | 9901 | €3,263 | €3,309 | +€46 | +1.4% |
| Financial income | 75/76B | €3 | €144 | +€141 | +4715.3% |
| Recurring financial income | 75 | €3 | €144 | +€141 | +4715.3% |
| Financial charges | 65/66B | €70 | €92 | +€22 | +32.0% |
| Recurring financial charges | 65 | €70 | €92 | +€22 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €3,196 | €3,361 | +€165 | +5.2% |
| Income taxes | 67/77 | €1,615 | €1,216 | -€399 | -24.7% |
| Profit (loss) for the period | 9904 | €1,581 | €2,145 | +€564 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,581 | €2,145 | +€564 | +35.7% |
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 9 October 2026 via checked.be.