CPN TRANSPORT: 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.
CPN TRANSPORT
Largest movements
- Receivables within one year +€7,491
up €7,491 (+59.6%), from €12,564 to €20,055
of which Trade receivables: +€9,280
- Cash -€7,068
down €7,068 (-55.6%), from €12,713 to €5,645
mainly Receivables within one year (-€7,491) and Tax, wage and social debts (-€5,758)
- Tangible fixed assets -€3,053
no longer reported in 2025 (was €3,053)
- Profit (loss) carried forward +€5,766
up €5,766 (+104%), from €5,534 to €11,300
- Tax, wage and social debts -€5,758
down €5,758 (-37.7%), from €15,258 to €9,499
of which Remuneration and social security: -€7,066
- Current portion of long-term debt -€2,580
no longer reported in 2025 (was €2,580)
- Purchases and services -€79,097
no longer reported in 2025 (was €79,097)
- Depreciation -€12,210
no longer reported in 2025 (was €12,210)
- Gross operating margin -€9,408
down €9,408 (-39.2%), from €23,976 to €14,568
- Turnover -€6,509
no longer reported in 2025 (was €6,509)
- Taxes +€3,445
up €3,445 (+307%), from €1,123 to €4,567
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 | €47,429 | €44,800 | -€2,630 | -5.5% |
| Fixed assets | 21/28 | €22,153 | €19,100 | -€3,053 | -13.8% |
| Tangible fixed assets | 22/27 | €3,053 | - | -€3,053 | |
| Furniture and vehicles | 24 | €3,053 | - | -€3,053 | |
| Financial fixed assets | 28 | €19,100 | €19,100 | = | 0.0% |
| Current assets | 29/58 | €25,277 | €25,700 | +€423 | +1.7% |
| Amounts receivable within one year | 40/41 | €12,564 | €20,055 | +€7,491 | +59.6% |
| Trade receivables | 40 | €10,274 | €19,554 | +€9,280 | +90.3% |
| Other amounts receivable | 41 | €2,290 | €501 | -€1,789 | -78.1% |
| Cash at bank and in hand | 54/58 | €12,713 | €5,645 | -€7,068 | -55.6% |
| Total equity and liabilities | 10/49 | €47,429 | €44,800 | -€2,630 | -5.5% |
| Equity | 10/15 | €10,534 | €16,300 | +€5,766 | +54.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,534 | €11,300 | +€5,766 | +104% |
| Amounts payable | 17/49 | €36,896 | €28,499 | -€8,396 | -22.8% |
| Amounts payable within one year | 42/48 | €36,896 | €28,499 | -€8,396 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €2,580 | - | -€2,580 | |
| Trade debts | 44 | €58 | - | -€58 | |
| Suppliers | 440/4 | €58 | - | -€58 | |
| Taxes, remuneration and social security | 45 | €15,258 | €9,499 | -€5,758 | -37.7% |
| Taxes | 450/3 | €8,192 | €9,499 | +€1,307 | +16.0% |
| Remuneration and social security | 454/9 | €7,066 | - | -€7,066 | |
| Other amounts payable | 47/48 | €19,000 | €19,000 | = | 0.0% |
| Turnover | 70 | €6,509 | - | -€6,509 | |
| Goods, raw materials, services and sundry goods | 60/61 | €79,097 | - | -€79,097 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,210 | - | -€12,210 | |
| Other operating charges | 640/8 | €5,256 | €3,535 | -€1,721 | -32.7% |
| Gross operating margin | 9900 | €23,976 | €14,568 | -€9,408 | -39.2% |
| Operating profit (loss) | 9901 | €6,509 | €11,033 | +€4,524 | +69.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,305 | €701 | -€604 | -46.3% |
| Recurring financial charges | 65 | €1,305 | €701 | -€604 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €5,204 | €10,334 | +€5,129 | +98.6% |
| Income taxes | 67/77 | €1,123 | €4,567 | +€3,445 | +307% |
| Profit (loss) for the period | 9904 | €4,082 | €5,766 | +€1,685 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,082 | €5,766 | +€1,685 | +41.3% |
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 27 October 2026 via checked.be.