DOUBLE C. MANAGEMENT: 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.
DOUBLE C. MANAGEMENT
Largest movements
- Cash +€21,833
up €21,833 (+35.4%), from €61,715 to €83,548
mainly Depreciation (+€12,113) and Net result for the year (+€10,466)
- Tangible fixed assets -€12,113
down €12,113 (-8.7%), from €139,391 to €127,278
- Reserves +€10,466
up €10,466 (+13.5%), from €77,423 to €87,889
- Depreciation +€716
up €716 (+6.3%), from €11,397 to €12,113
- Other operating charges +€306
up €306 (+13.9%), from €2,198 to €2,504
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 | €201,566 | €212,033 | +€10,467 | +5.2% |
| Fixed assets | 21/28 | €139,391 | €127,278 | -€12,113 | -8.7% |
| Tangible fixed assets | 22/27 | €139,391 | €127,278 | -€12,113 | -8.7% |
| Land and buildings | 22 | €139,391 | €127,278 | -€12,113 | -8.7% |
| Current assets | 29/58 | €62,174 | €84,755 | +€22,580 | +36.3% |
| Amounts receivable within one year | 40/41 | €459 | €1,191 | +€732 | +160% |
| Trade receivables | 40 | - | €519 | +€519 | |
| Other amounts receivable | 41 | €459 | €672 | +€213 | +46.5% |
| Cash at bank and in hand | 54/58 | €61,715 | €83,548 | +€21,833 | +35.4% |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €201,566 | €212,033 | +€10,467 | +5.2% |
| Equity | 10/15 | €171,458 | €181,924 | +€10,466 | +6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €77,423 | €87,889 | +€10,466 | +13.5% |
| Distributable reserves | 133 | €77,423 | €87,889 | +€10,466 | +13.5% |
| Profit (loss) carried forward | 14 | €75,444 | €75,444 | = | 0.0% |
| Amounts payable | 17/49 | €30,107 | €30,109 | +€1 | 0.0% |
| Amounts payable within one year | 42/48 | €30,042 | €30,042 | = | 0.0% |
| Other amounts payable | 47/48 | €30,042 | €30,042 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,397 | €12,113 | +€716 | +6.3% |
| Other operating charges | 640/8 | €2,198 | €2,504 | +€306 | +13.9% |
| Gross operating margin | 9900 | €29,891 | €30,070 | +€180 | +0.6% |
| Operating profit (loss) | 9901 | €16,295 | €15,453 | -€842 | -5.2% |
| Financial charges | 65/66B | €100 | €104 | +€5 | +4.9% |
| Recurring financial charges | 65 | €100 | €104 | +€5 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €16,195 | €15,349 | -€847 | -5.2% |
| Income taxes | 67/77 | €5,153 | €4,883 | -€270 | -5.2% |
| Profit (loss) for the period | 9904 | €11,042 | €10,466 | -€576 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,042 | €10,466 | -€576 | -5.2% |
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 15 October 2026 via checked.be.