2.CCS: 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.
2.CCS
Largest movements
- Receivables within one year -€13,748
down €13,748 (-31.3%), from €43,892 to €30,145
of which Trade receivables: -€23,595
- Cash +€8,401
up €8,401 (+10.2%), from €82,427 to €90,827
mainly Receivables within one year (+€13,748) and Depreciation (+€259)
- Tax, wage and social debts -€4,009
down €4,009 (-86.4%), from €4,637 to €629
- Trade debts -€1,325
down €1,325 (-9.2%), from €14,366 to €13,041
- Gross operating margin -€33,426
down €33,426 (-95.1%), from €35,138 to €1,713
- Taxes -€7,322
down €7,322 (-92.1%), from €7,951 to €629
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 | €127,613 | €122,007 | -€5,606 | -4.4% |
| Fixed assets | 21/28 | €1,294 | €1,035 | -€259 | -20.0% |
| Tangible fixed assets | 22/27 | €1,294 | €1,035 | -€259 | -20.0% |
| Furniture and vehicles | 24 | €1,294 | €1,035 | -€259 | -20.0% |
| Current assets | 29/58 | €126,319 | €120,972 | -€5,347 | -4.2% |
| Amounts receivable within one year | 40/41 | €43,892 | €30,145 | -€13,748 | -31.3% |
| Trade receivables | 40 | €41,839 | €18,244 | -€23,595 | -56.4% |
| Other amounts receivable | 41 | €2,054 | €11,901 | +€9,847 | +479.5% |
| Cash at bank and in hand | 54/58 | €82,427 | €90,827 | +€8,401 | +10.2% |
| Total equity and liabilities | 10/49 | €127,613 | €122,007 | -€5,606 | -4.4% |
| Equity | 10/15 | €107,966 | €108,151 | +€185 | +0.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €4,360 | €4,545 | +€185 | +4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | - | €185 | +€185 | |
| Profit (loss) carried forward | 14 | -€46,394 | -€46,394 | = | 0.0% |
| Amounts payable | 17/49 | €19,647 | €13,856 | -€5,791 | -29.5% |
| Amounts payable within one year | 42/48 | €19,647 | €13,856 | -€5,791 | -29.5% |
| Trade debts | 44 | €14,366 | €13,041 | -€1,325 | -9.2% |
| Suppliers | 440/4 | €14,366 | €13,041 | -€1,325 | -9.2% |
| Taxes, remuneration and social security | 45 | €4,637 | €629 | -€4,009 | -86.4% |
| Taxes | 450/3 | €4,637 | €629 | -€4,009 | -86.4% |
| Other amounts payable | 47/48 | €644 | €187 | -€457 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | €259 | +€258 | +36373.2% |
| Other operating charges | 640/8 | €387 | €500 | +€112 | +29.0% |
| Gross operating margin | 9900 | €35,138 | €1,713 | -€33,426 | -95.1% |
| Operating profit (loss) | 9901 | €34,750 | €954 | -€33,796 | -97.3% |
| Financial charges | 65/66B | €117 | €141 | +€24 | +20.1% |
| Recurring financial charges | 65 | €117 | €141 | +€24 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €34,633 | €814 | -€33,820 | -97.7% |
| Income taxes | 67/77 | €7,951 | €629 | -€7,322 | -92.1% |
| Profit (loss) for the period | 9904 | €26,682 | €185 | -€26,497 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,682 | €185 | -€26,497 | -99.3% |
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 8 October 2026 via checked.be.