CPPSY: 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.
CPPSY
Largest movements
- Receivables within one year +€25,041
up €25,041 (+17.0%), from €147,339 to €172,380
- Cash -€9,574
down €9,574 (-22.2%), from €43,088 to €33,513
mainly Receivables within one year (-€25,041) and Contributions, distributions and other (-€12,500)
- Deferred charges and accrued income -€5,226
no longer reported in 2025 (was €5,226)
- Reserves +€11,630
up €11,630 (+6.9%), from €169,050 to €180,680
- Debts after one year -€7,631
down €7,631 (-18.9%), from €40,372 to €32,741
- Trade debts +€5,135
up €5,135 (+479.4%), from €1,071 to €6,206
- Gross operating margin -€19,749
down €19,749 (-35.3%), from €55,909 to €36,160
- Taxes -€5,398
down €5,398 (-31.5%), from €17,115 to €11,717
- Other operating charges -€981
down €981 (-45.2%), from €2,169 to €1,188
- Financial income +€832
up €832 (+10.3%), from €8,105 to €8,937
- Depreciation -€742
down €742 (-10.5%), from €7,077 to €6,335
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 | €238,541 | €247,330 | +€8,789 | +3.7% |
| Fixed assets | 21/28 | €42,889 | €41,437 | -€1,452 | -3.4% |
| Tangible fixed assets | 22/27 | €42,889 | €41,437 | -€1,452 | -3.4% |
| Land and buildings | 22 | €42,770 | €39,892 | -€2,878 | -6.7% |
| Furniture and vehicles | 24 | €119 | €1,545 | +€1,426 | +1200.4% |
| Current assets | 29/58 | €195,652 | €205,893 | +€10,241 | +5.2% |
| Amounts receivable within one year | 40/41 | €147,339 | €172,380 | +€25,041 | +17.0% |
| Other amounts receivable | 41 | €147,339 | €172,380 | +€25,041 | +17.0% |
| Cash at bank and in hand | 54/58 | €43,088 | €33,513 | -€9,574 | -22.2% |
| Deferred charges and accrued income | 490/1 | €5,226 | - | -€5,226 | |
| Total equity and liabilities | 10/49 | €238,541 | €247,330 | +€8,789 | +3.7% |
| Equity | 10/15 | €182,391 | €194,021 | +€11,630 | +6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €169,050 | €180,680 | +€11,630 | +6.9% |
| Distributable reserves | 133 | €169,050 | €180,680 | +€11,630 | +6.9% |
| Profit (loss) carried forward | 14 | €941 | €941 | = | 0.0% |
| Amounts payable | 17/49 | €56,150 | €53,309 | -€2,841 | -5.1% |
| Amounts payable after more than one year | 17 | €40,372 | €32,741 | -€7,631 | -18.9% |
| Financial debts | 170/4 | €40,372 | €32,741 | -€7,631 | -18.9% |
| Amounts payable within one year | 42/48 | €15,778 | €20,567 | +€4,790 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €8,182 | €9,038 | +€856 | +10.5% |
| Trade debts | 44 | €1,071 | €6,206 | +€5,135 | +479.4% |
| Suppliers | 440/4 | €1,071 | €6,206 | +€5,135 | +479.4% |
| Taxes, remuneration and social security | 45 | €6,524 | €5,323 | -€1,201 | -18.4% |
| Taxes | 450/3 | €6,524 | €5,323 | -€1,201 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,077 | €6,335 | -€742 | -10.5% |
| Other operating charges | 640/8 | €2,169 | €1,188 | -€981 | -45.2% |
| Gross operating margin | 9900 | €55,909 | €36,160 | -€19,749 | -35.3% |
| Operating profit (loss) | 9901 | €46,664 | €28,637 | -€18,026 | -38.6% |
| Financial income | 75/76B | €8,105 | €8,937 | +€832 | +10.3% |
| Recurring financial income | 75 | €8,105 | €8,937 | +€832 | +10.3% |
| Financial charges | 65/66B | €1,163 | €1,727 | +€564 | +48.5% |
| Recurring financial charges | 65 | €1,163 | €1,727 | +€564 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €53,606 | €35,847 | -€17,759 | -33.1% |
| Income taxes | 67/77 | €17,115 | €11,717 | -€5,398 | -31.5% |
| Profit (loss) for the period | 9904 | €36,491 | €24,130 | -€12,360 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,491 | €24,130 | -€12,360 | -33.9% |
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 29 September 2026 via checked.be.