CPLG: 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.
CPLG
Largest movements
- Cash +€48,521
up €48,521 (+595%), from €8,158 to €56,679
mainly Net result for the year (+€48,374) and Tax, wage and social debts (+€3,110)
- Reserves +€47,515
up €47,515 (+44.9%), from €105,733 to €153,248
- Tax, wage and social debts +€3,110
up €3,110 (+52.5%), from €5,921 to €9,031
- Gross operating margin +€15,528
up €15,528 (+30.2%), from €51,403 to €66,931
- Taxes +€3,562
up €3,562 (+23.9%), from €14,904 to €18,466
- Financial income -€1,975
down €1,975 (-76.4%), from €2,583 to €608
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 | €122,237 | €170,992 | +€48,755 | +39.9% |
| Current assets | 29/58 | €122,237 | €170,992 | +€48,755 | +39.9% |
| Amounts receivable within one year | 40/41 | €11,495 | €12,705 | +€1,210 | +10.5% |
| Trade receivables | 40 | €11,495 | €12,705 | +€1,210 | +10.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,158 | €56,679 | +€48,521 | +595% |
| Deferred charges and accrued income | 490/1 | €2,583 | €1,607 | -€976 | -37.8% |
| Total equity and liabilities | 10/49 | €122,237 | €170,992 | +€48,755 | +39.9% |
| Equity | 10/15 | €110,733 | €158,248 | +€47,515 | +42.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €105,733 | €153,248 | +€47,515 | +44.9% |
| Distributable reserves | 133 | €105,733 | €153,248 | +€47,515 | +44.9% |
| Amounts payable | 17/49 | €11,503 | €12,743 | +€1,240 | +10.8% |
| Amounts payable within one year | 42/48 | €11,503 | €12,743 | +€1,240 | +10.8% |
| Trade debts | 44 | €2,809 | €1,970 | -€839 | -29.9% |
| Suppliers | 440/4 | €2,809 | €1,970 | -€839 | -29.9% |
| Taxes, remuneration and social security | 45 | €5,921 | €9,031 | +€3,110 | +52.5% |
| Taxes | 450/3 | €5,921 | €9,031 | +€3,110 | +52.5% |
| Other amounts payable | 47/48 | €2,774 | €1,743 | -€1,031 | -37.2% |
| Other operating charges | 640/8 | €668 | €624 | -€44 | -6.6% |
| Gross operating margin | 9900 | €51,403 | €66,931 | +€15,528 | +30.2% |
| Operating profit (loss) | 9901 | €50,736 | €66,307 | +€15,572 | +30.7% |
| Financial income | 75/76B | €2,583 | €608 | -€1,975 | -76.4% |
| Recurring financial income | 75 | €2,583 | €608 | -€1,975 | -76.4% |
| Financial charges | 65/66B | €104 | €76 | -€27 | -26.2% |
| Recurring financial charges | 65 | €104 | €76 | -€27 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €53,215 | €66,839 | +€13,624 | +25.6% |
| Income taxes | 67/77 | €14,904 | €18,466 | +€3,562 | +23.9% |
| Profit (loss) for the period | 9904 | €38,311 | €48,374 | +€10,062 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,311 | €48,374 | +€10,062 | +26.3% |
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 20 October 2026 via checked.be.