CTo Life: 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.
CTo Life
Largest movements
- Cash +€7,756
up €7,756 (+4.8%), from €162,348 to €170,104
mainly Other debts (+€31,317) and Net result for the year (+€26,252)
- Other debts +€31,317
up €31,317 (+4,458%), from €703 to €32,020
- Trade debts -€13,795
down €13,795 (-55.4%), from €24,891 to €11,096
- Tax, wage and social debts -€4,332
down €4,332 (-18.0%), from €24,080 to €19,749
of which Taxes: -€12,099
- Profit (loss) carried forward -€3,748
down €3,748 (-3.1%), from €122,265 to €118,517
- Staff costs +€48,284
up €48,284 (+406%), from €11,907 to €60,190
- Gross operating margin +€21,644
up €21,644 (+28.9%), from €74,805 to €96,449
- Taxes -€3,288
down €3,288 (-27.6%), from €11,894 to €8,606
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 | €173,938 | €183,441 | +€9,502 | +5.5% |
| Fixed assets | 21/28 | €2,062 | €2,847 | +€785 | +38.1% |
| Tangible fixed assets | 22/27 | €2,062 | €2,847 | +€785 | +38.1% |
| Plant, machinery and equipment | 23 | €2,062 | €1,818 | -€245 | -11.9% |
| Furniture and vehicles | 24 | - | €1,029 | +€1,029 | |
| Current assets | 29/58 | €171,876 | €180,594 | +€8,718 | +5.1% |
| Amounts receivable within one year | 40/41 | €4,699 | €4,641 | -€58 | -1.2% |
| Trade receivables | 40 | €430 | €2,526 | +€2,096 | +488% |
| Other amounts receivable | 41 | €4,270 | €2,115 | -€2,154 | -50.5% |
| Cash at bank and in hand | 54/58 | €162,348 | €170,104 | +€7,756 | +4.8% |
| Deferred charges and accrued income | 490/1 | €4,829 | €5,848 | +€1,019 | +21.1% |
| Total equity and liabilities | 10/49 | €173,938 | €183,441 | +€9,502 | +5.5% |
| Equity | 10/15 | €124,265 | €120,517 | -€3,748 | -3.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,265 | €118,517 | -€3,748 | -3.1% |
| Amounts payable | 17/49 | €49,674 | €62,924 | +€13,251 | +26.7% |
| Amounts payable within one year | 42/48 | €49,674 | €62,864 | +€13,191 | +26.6% |
| Trade debts | 44 | €24,891 | €11,096 | -€13,795 | -55.4% |
| Suppliers | 440/4 | €24,891 | €11,096 | -€13,795 | -55.4% |
| Taxes, remuneration and social security | 45 | €24,080 | €19,749 | -€4,332 | -18.0% |
| Taxes | 450/3 | €24,080 | €11,981 | -€12,099 | -50.2% |
| Remuneration and social security | 454/9 | - | €7,767 | +€7,767 | |
| Other amounts payable | 47/48 | €703 | €32,020 | +€31,317 | +4,458% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | €11,907 | €60,190 | +€48,284 | +406% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €313 | +€33 | +11.9% |
| Gross operating margin | 9900 | €74,805 | €96,449 | +€21,644 | +28.9% |
| Operating profit (loss) | 9901 | €62,619 | €35,946 | -€26,673 | -42.6% |
| Financial charges | 65/66B | €872 | €1,088 | +€216 | +24.8% |
| Recurring financial charges | 65 | €872 | €1,088 | +€216 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €61,747 | €34,858 | -€26,889 | -43.5% |
| Income taxes | 67/77 | €11,894 | €8,606 | -€3,288 | -27.6% |
| Profit (loss) for the period | 9904 | €49,852 | €26,252 | -€23,601 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,852 | €26,252 | -€23,601 | -47.3% |
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 19 October 2026 via checked.be.