CPKINE: 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.
CPKINE
Largest movements
- Cash -€100,998
down €100,998 (-52.9%), from €190,942 to €89,943
mainly Other debts (-€101,096) and Contributions, distributions and other (-€75,000)
- Receivables within one year +€2,236
up €2,236 (+70.2%), from €3,184 to €5,421
of which Trade receivables: +€2,168
- Other debts -€101,096
down €101,096 (-56.8%), from €177,960 to €76,864
- Profit (loss) carried forward +€4,798
up €4,798 (+50.4%), from €9,521 to €14,319
- Tax, wage and social debts -€3,444
down €3,444 (-94.6%), from €3,640 to €196
of which Remuneration and social security: -€2,087
No income-statement line moved by more than 1% of the activity.
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 | €197,014 | €97,256 | -€99,758 | -50.6% |
| Fixed assets | 21/28 | €2,521 | €1,655 | -€866 | -34.4% |
| Tangible fixed assets | 22/27 | €2,521 | €1,655 | -€866 | -34.4% |
| Furniture and vehicles | 24 | €2,521 | €1,655 | -€866 | -34.4% |
| Current assets | 29/58 | €194,493 | €95,601 | -€98,892 | -50.8% |
| Amounts receivable within one year | 40/41 | €3,184 | €5,421 | +€2,236 | +70.2% |
| Trade receivables | 40 | €3,184 | €5,352 | +€2,168 | +68.1% |
| Other amounts receivable | 41 | - | €69 | +€69 | |
| Cash at bank and in hand | 54/58 | €190,942 | €89,943 | -€100,998 | -52.9% |
| Deferred charges and accrued income | 490/1 | €367 | €237 | -€130 | -35.4% |
| Total equity and liabilities | 10/49 | €197,014 | €97,256 | -€99,758 | -50.6% |
| Equity | 10/15 | €14,521 | €19,319 | +€4,798 | +33.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,521 | €14,319 | +€4,798 | +50.4% |
| Amounts payable | 17/49 | €182,493 | €77,937 | -€104,556 | -57.3% |
| Amounts payable within one year | 42/48 | €182,493 | €77,937 | -€104,556 | -57.3% |
| Trade debts | 44 | €894 | €877 | -€16 | -1.8% |
| Suppliers | 440/4 | €894 | €877 | -€16 | -1.8% |
| Taxes, remuneration and social security | 45 | €3,640 | €196 | -€3,444 | -94.6% |
| Taxes | 450/3 | €1,357 | - | -€1,357 | |
| Remuneration and social security | 454/9 | €2,283 | €196 | -€2,087 | -91.4% |
| Other amounts payable | 47/48 | €177,960 | €76,864 | -€101,096 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €866 | +€788 | +1009.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €102,531 | €101,983 | -€548 | -0.5% |
| Operating profit (loss) | 9901 | €102,065 | €100,717 | -€1,349 | -1.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | +22000.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +22000.0% |
| Financial charges | 65/66B | €1,562 | €1,062 | -€500 | -32.0% |
| Recurring financial charges | 65 | €1,562 | €1,062 | -€500 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €100,503 | €99,657 | -€846 | -0.8% |
| Income taxes | 67/77 | €20,141 | €19,859 | -€281 | -1.4% |
| Profit (loss) for the period | 9904 | €80,363 | €79,798 | -€565 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,363 | €79,798 | -€565 | -0.7% |
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 4 October 2026 via checked.be.