CTPLUS: 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.
CTPLUS
Largest movements
- Cash -€30,157
down €30,157 (-31.5%), from €95,882 to €65,725
mainly Contributions, distributions and other (-€56,607) and Tax, wage and social debts (-€6,712)
- Receivables within one year -€13,311
down €13,311 (-10.8%), from €123,669 to €110,358
of which Trade receivables: -€20,179
- Reserves -€31,600
down €31,600 (-16.4%), from €193,109 to €161,509
of which Distributable reserves: -€29,740
- Tax, wage and social debts -€6,712
down €6,712 (-57.3%), from €11,724 to €5,012
- Trade debts -€6,561
down €6,561 (-84.9%), from €7,729 to €1,168
- Gross operating margin -€21,603
down €21,603 (-35.5%), from €60,892 to €39,290
- Taxes -€6,425
down €6,425 (-31.3%), from €20,503 to €14,078
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 | €221,046 | €178,047 | -€42,999 | -19.5% |
| Fixed assets | 21/28 | €1,238 | €1,964 | +€726 | +58.7% |
| Tangible fixed assets | 22/27 | €1,238 | €1,964 | +€726 | +58.7% |
| Furniture and vehicles | 24 | €1,238 | €1,964 | +€726 | +58.7% |
| Current assets | 29/58 | €219,808 | €176,083 | -€43,725 | -19.9% |
| Amounts receivable within one year | 40/41 | €123,669 | €110,358 | -€13,311 | -10.8% |
| Trade receivables | 40 | €66,207 | €46,028 | -€20,179 | -30.5% |
| Other amounts receivable | 41 | €57,462 | €64,330 | +€6,868 | +12.0% |
| Cash at bank and in hand | 54/58 | €95,882 | €65,725 | -€30,157 | -31.5% |
| Deferred charges and accrued income | 490/1 | €257 | - | -€257 | |
| Total equity and liabilities | 10/49 | €221,046 | €178,047 | -€42,999 | -19.5% |
| Equity | 10/15 | €201,593 | €171,867 | -€29,726 | -14.7% |
| Contributions | 10/11 | €6,400 | €8,260 | +€1,860 | +29.1% |
| Reserves | 13 | €193,109 | €161,509 | -€31,600 | -16.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €191,249 | €161,509 | -€29,740 | -15.6% |
| Profit (loss) carried forward | 14 | €2,083 | €2,098 | +€15 | +0.7% |
| Amounts payable | 17/49 | €19,453 | €6,180 | -€13,274 | -68.2% |
| Amounts payable within one year | 42/48 | €19,453 | €6,180 | -€13,274 | -68.2% |
| Trade debts | 44 | €7,729 | €1,168 | -€6,561 | -84.9% |
| Suppliers | 440/4 | €7,729 | €1,168 | -€6,561 | -84.9% |
| Taxes, remuneration and social security | 45 | €11,724 | €5,012 | -€6,712 | -57.3% |
| Taxes | 450/3 | €11,724 | €5,012 | -€6,712 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €1,022 | +€178 | +21.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,892 | €39,290 | -€21,603 | -35.5% |
| Operating profit (loss) | 9901 | €59,661 | €37,868 | -€21,794 | -36.5% |
| Financial income | 75/76B | €3,260 | €3,379 | +€119 | +3.7% |
| Recurring financial income | 75 | €3,260 | €3,379 | +€119 | +3.7% |
| Financial charges | 65/66B | €335 | €287 | -€48 | -14.3% |
| Recurring financial charges | 65 | €335 | €287 | -€48 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €62,586 | €40,960 | -€21,627 | -34.6% |
| Income taxes | 67/77 | €20,503 | €14,078 | -€6,425 | -31.3% |
| Profit (loss) for the period | 9904 | €42,083 | €26,882 | -€15,202 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,083 | €26,882 | -€15,202 | -36.1% |
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 10 October 2026 via checked.be.