CPHPC: 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.
CPHPC
Largest movements
- Cash +€42,836
up €42,836 (+65.2%), from €65,725 to €108,561
mainly Net result for the year (+€36,366) and Receivables within one year (+€8,712)
- Receivables within one year -€8,712
no longer reported in 2025 (was €8,712)
- Tangible fixed assets +€2,904
new in 2025: €2,904
- Reserves +€36,366
up €36,366 (+79.7%), from €45,641 to €82,007
- Other debts +€3,281
up €3,281 (+44.2%), from €7,431 to €10,713
- Tax, wage and social debts -€2,702
down €2,702 (-14.6%), from €18,447 to €15,745
- Gross operating margin -€12,366
down €12,366 (-19.7%), from €62,844 to €50,478
- Taxes -€3,076
down €3,076 (-17.9%), from €17,187 to €14,112
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 | €74,519 | €111,464 | +€36,945 | +49.6% |
| Fixed assets | 21/28 | - | €2,904 | +€2,904 | |
| Tangible fixed assets | 22/27 | - | €2,904 | +€2,904 | |
| Plant, machinery and equipment | 23 | - | €2,904 | +€2,904 | |
| Current assets | 29/58 | €74,519 | €108,561 | +€34,042 | +45.7% |
| Amounts receivable within one year | 40/41 | €8,712 | - | -€8,712 | |
| Trade receivables | 40 | €8,712 | - | -€8,712 | |
| Cash at bank and in hand | 54/58 | €65,725 | €108,561 | +€42,836 | +65.2% |
| Deferred charges and accrued income | 490/1 | €82 | - | -€82 | |
| Total equity and liabilities | 10/49 | €74,519 | €111,464 | +€36,945 | +49.6% |
| Equity | 10/15 | €48,641 | €85,007 | +€36,366 | +74.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,641 | €82,007 | +€36,366 | +79.7% |
| Distributable reserves | 133 | €45,641 | €82,007 | +€36,366 | +79.7% |
| Amounts payable | 17/49 | €25,878 | €26,458 | +€579 | +2.2% |
| Amounts payable within one year | 42/48 | €25,878 | €26,458 | +€579 | +2.2% |
| Taxes, remuneration and social security | 45 | €18,447 | €15,745 | -€2,702 | -14.6% |
| Taxes | 450/3 | €18,447 | €15,745 | -€2,702 | -14.6% |
| Other amounts payable | 47/48 | €7,431 | €10,713 | +€3,281 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €417 | +€417 | |
| Gross operating margin | 9900 | €62,844 | €50,478 | -€12,366 | -19.7% |
| Operating profit (loss) | 9901 | €62,844 | €50,061 | -€12,784 | -20.3% |
| Financial income | 75/76B | €36 | €490 | +€454 | +1261.6% |
| Recurring financial income | 75 | €36 | €490 | +€454 | +1261.6% |
| Financial charges | 65/66B | €52 | €73 | +€21 | +40.3% |
| Recurring financial charges | 65 | €52 | €73 | +€21 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €62,828 | €50,478 | -€12,350 | -19.7% |
| Income taxes | 67/77 | €17,187 | €14,112 | -€3,076 | -17.9% |
| Profit (loss) for the period | 9904 | €45,641 | €36,366 | -€9,274 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,641 | €36,366 | -€9,274 | -20.3% |
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 7 October 2026 via checked.be.