CXC LING: 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.
CXC LING
Largest movements
- Receivables within one year -€109,965
down €109,965 (-71.4%), from €153,950 to €43,985
of which Trade receivables: -€109,342
- Stocks and contracts -€31,894
down €31,894 (-32.4%), from €98,500 to €66,606
- Current investments -€9,355
no longer reported in 2024 (was €9,355)
- Cash +€3,628
new in 2024: €3,628
mainly Receivables within one year (+€109,965) and Stocks and contracts (+€31,894)
- Trade debts -€98,627
down €98,627 (-71.2%), from €138,542 to €39,914
- Short-term financial debts -€27,853
no longer reported in 2024 (was €27,853)
- Profit (loss) carried forward +€25,827
up €25,827, from -€16,533 to €9,294
- Other debts -€16,521
down €16,521 (-23.2%), from €71,161 to €54,640
- Tax, wage and social debts -€11,831
down €11,831 (-29.2%), from €40,577 to €28,745
- Depreciation -€13,728
no longer reported in 2024 (was €13,728)
- Taxes +€5,140
up €5,140 (+203.7%), from €2,523 to €7,663
- Gross operating margin +€2,041
up €2,041 (+5.8%), from €35,230 to €37,271
- Financial charges -€1,614
down €1,614 (-86.1%), from €1,873 to €260
- Other operating charges -€409
down €409 (-10.4%), from €3,931 to €3,521
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,019 | €151,193 | -€147,826 | -49.4% |
| Fixed assets | 21/28 | €36,975 | €36,975 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,575 | €33,575 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,456 | €33,575 | +€26,119 | +350.3% |
| Furniture and vehicles | 24 | €25,729 | - | -€25,729 | |
| Other tangible fixed assets | 26 | €390 | - | -€390 | |
| Financial fixed assets | 28 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €262,044 | €114,218 | -€147,826 | -56.4% |
| Stocks and contracts in progress | 3 | €98,500 | €66,606 | -€31,894 | -32.4% |
| Stocks | 30/36 | €98,500 | €66,606 | -€31,894 | -32.4% |
| Amounts receivable within one year | 40/41 | €153,950 | €43,985 | -€109,965 | -71.4% |
| Trade receivables | 40 | €153,327 | €43,985 | -€109,342 | -71.3% |
| Other amounts receivable | 41 | €623 | - | -€623 | |
| Current investments | 50/53 | €9,355 | - | -€9,355 | |
| Cash at bank and in hand | 54/58 | - | €3,628 | +€3,628 | |
| Deferred charges and accrued income | 490/1 | €239 | - | -€239 | |
| Total equity and liabilities | 10/49 | €299,019 | €151,193 | -€147,826 | -49.4% |
| Equity | 10/15 | €2,067 | €27,894 | +€25,827 | +1249.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,533 | €9,294 | +€25,827 | |
| Amounts payable | 17/49 | €296,952 | €123,299 | -€173,653 | -58.5% |
| Amounts payable after more than one year | 17 | €7,371 | - | -€7,371 | |
| Financial debts | 170/4 | €7,371 | - | -€7,371 | |
| Amounts payable within one year | 42/48 | €289,582 | €123,299 | -€166,282 | -57.4% |
| Current portion of amounts payable after more than one year | 42 | €11,450 | - | -€11,450 | |
| Financial debts | 43 | €27,853 | - | -€27,853 | |
| Credit institutions | 430/8 | €27,853 | - | -€27,853 | |
| Trade debts | 44 | €138,542 | €39,914 | -€98,627 | -71.2% |
| Suppliers | 440/4 | €138,542 | €39,914 | -€98,627 | -71.2% |
| Taxes, remuneration and social security | 45 | €40,577 | €28,745 | -€11,831 | -29.2% |
| Taxes | 450/3 | €40,577 | €28,745 | -€11,831 | -29.2% |
| Other amounts payable | 47/48 | €71,161 | €54,640 | -€16,521 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,728 | - | -€13,728 | |
| Other operating charges | 640/8 | €3,931 | €3,521 | -€409 | -10.4% |
| Gross operating margin | 9900 | €35,230 | €37,271 | +€2,041 | +5.8% |
| Operating profit (loss) | 9901 | €17,571 | €33,750 | +€16,179 | +92.1% |
| Financial charges | 65/66B | €1,873 | €260 | -€1,614 | -86.1% |
| Recurring financial charges | 65 | €1,873 | €260 | -€1,614 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | €15,698 | €33,490 | +€17,792 | +113.3% |
| Income taxes | 67/77 | €2,523 | €7,663 | +€5,140 | +203.7% |
| Profit (loss) for the period | 9904 | €13,175 | €25,827 | +€12,652 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,175 | €25,827 | +€12,652 | +96.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.