CPG NETT: 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.
CPG NETT
Largest movements
- Tangible fixed assets +€3,693
new in 2024: €3,693
- Deferred charges and accrued income +€1,840
new in 2024: €1,840
- Cash +€888
up €888 (+89.2%), from €995 to €1,883
mainly Trade debts (+€4,641) and Net result for the year (+€3,295)
- Trade debts +€4,641
up €4,641 (+30.6%), from €15,141 to €19,782
- Profit (loss) carried forward +€3,295
up €3,295 (+25.0%), from €13,163 to €16,458
- Tax, wage and social debts -€1,628
down €1,628 (-33.1%), from €4,921 to €3,293
of which Taxes: -€1,628
- Gross operating margin -€8,921
down €8,921 (-47.2%), from €18,898 to €9,977
- Taxes -€2,022
down €2,022 (-59.1%), from €3,423 to €1,402
- Financial charges +€1,786
up €1,786 (+89.8%), from €1,989 to €3,775
- Other operating charges +€939
up €939 (+164%), from €573 to €1,512
- Depreciation +€307
new in 2024: €307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,225 | €41,534 | +€6,308 | +17.9% |
| Fixed assets | 21/28 | - | €3,693 | +€3,693 | |
| Tangible fixed assets | 22/27 | - | €3,693 | +€3,693 | |
| Furniture and vehicles | 24 | - | €3,693 | +€3,693 | |
| Current assets | 29/58 | €35,225 | €37,840 | +€2,615 | +7.4% |
| Amounts receivable within one year | 40/41 | €34,230 | €34,118 | -€113 | -0.3% |
| Trade receivables | 40 | €26,466 | €21,627 | -€4,840 | -18.3% |
| Other amounts receivable | 41 | €7,764 | €12,491 | +€4,727 | +60.9% |
| Cash at bank and in hand | 54/58 | €995 | €1,883 | +€888 | +89.2% |
| Deferred charges and accrued income | 490/1 | - | €1,840 | +€1,840 | |
| Total equity and liabilities | 10/49 | €35,225 | €41,534 | +€6,308 | +17.9% |
| Equity | 10/15 | €15,163 | €18,458 | +€3,295 | +21.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,163 | €16,458 | +€3,295 | +25.0% |
| Amounts payable | 17/49 | €20,062 | €23,075 | +€3,013 | +15.0% |
| Amounts payable within one year | 42/48 | €20,062 | €23,075 | +€3,013 | +15.0% |
| Trade debts | 44 | €15,141 | €19,782 | +€4,641 | +30.6% |
| Suppliers | 440/4 | €15,141 | €19,782 | +€4,641 | +30.6% |
| Taxes, remuneration and social security | 45 | €4,921 | €3,293 | -€1,628 | -33.1% |
| Taxes | 450/3 | €3,423 | €1,796 | -€1,628 | -47.5% |
| Remuneration and social security | 454/9 | €1,498 | €1,498 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €307 | +€307 | |
| Other operating charges | 640/8 | €573 | €1,512 | +€939 | +164% |
| Gross operating margin | 9900 | €18,898 | €9,977 | -€8,921 | -47.2% |
| Operating profit (loss) | 9901 | €18,325 | €8,158 | -€10,166 | -55.5% |
| Financial income | 75/76B | €250 | €313 | +€63 | +25.3% |
| Recurring financial income | 75 | €250 | €313 | +€63 | +25.3% |
| Financial charges | 65/66B | €1,989 | €3,775 | +€1,786 | +89.8% |
| Recurring financial charges | 65 | €1,989 | €3,775 | +€1,786 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €16,586 | €4,697 | -€11,889 | -71.7% |
| Income taxes | 67/77 | €3,423 | €1,402 | -€2,022 | -59.1% |
| Profit (loss) for the period | 9904 | €13,163 | €3,295 | -€9,867 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,163 | €3,295 | -€9,867 | -75.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.