C.C.B. CONCEPT: 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.
C.C.B. CONCEPT
Largest movements
- Receivables within one year -€6,824
down €6,824 (-91.3%), from €7,475 to €652
of which Trade receivables: -€6,245
- Cash +€4,508
up €4,508 (+236%), from €1,909 to €6,417
mainly Other debts (+€16,284) and Receivables within one year (+€6,824)
- Deferred charges and accrued income +€240
new in 2025: €240
- Profit (loss) carried forward -€18,613
down €18,613 (-553%), from -€3,363 to -€21,977
- Other debts +€16,284
up €16,284 (+1,881%), from €866 to €17,150
- Tax, wage and social debts +€5,274
up €5,274 (+635%), from €831 to €6,105
of which Taxes: +€2,774
- Trade debts -€5,021
down €5,021 (-83.0%), from €6,052 to €1,030
- Gross operating margin -€1,234
down €1,234 (-7.4%), from -€16,787 to -€18,022
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 | €9,385 | €7,309 | -€2,076 | -22.1% |
| Current assets | 29/58 | €9,385 | €7,309 | -€2,076 | -22.1% |
| Amounts receivable within one year | 40/41 | €7,475 | €652 | -€6,824 | -91.3% |
| Trade receivables | 40 | €6,897 | €652 | -€6,245 | -90.6% |
| Other amounts receivable | 41 | €578 | - | -€578 | |
| Cash at bank and in hand | 54/58 | €1,909 | €6,417 | +€4,508 | +236% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €9,385 | €7,309 | -€2,076 | -22.1% |
| Equity | 10/15 | €1,637 | -€16,977 | -€18,613 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,363 | -€21,977 | -€18,613 | -553% |
| Amounts payable | 17/49 | €7,748 | €24,286 | +€16,537 | +213% |
| Amounts payable within one year | 42/48 | €7,748 | €24,286 | +€16,537 | +213% |
| Trade debts | 44 | €6,052 | €1,030 | -€5,021 | -83.0% |
| Suppliers | 440/4 | €6,052 | €1,030 | -€5,021 | -83.0% |
| Taxes, remuneration and social security | 45 | €831 | €6,105 | +€5,274 | +635% |
| Taxes | 450/3 | €831 | €3,605 | +€2,774 | +334% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €866 | €17,150 | +€16,284 | +1,881% |
| Other operating charges | 640/8 | €514 | €490 | -€24 | -4.6% |
| Gross operating margin | 9900 | -€16,787 | -€18,022 | -€1,234 | -7.4% |
| Operating profit (loss) | 9901 | -€17,301 | -€18,511 | -€1,210 | -7.0% |
| Financial charges | 65/66B | €54 | €102 | +€48 | +88.9% |
| Recurring financial charges | 65 | €54 | €102 | +€48 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,355 | -€18,613 | -€1,258 | -7.3% |
| Profit (loss) for the period | 9904 | -€17,355 | -€18,613 | -€1,258 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,355 | -€18,613 | -€1,258 | -7.3% |
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.