C.C. et Ko: 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. et Ko
Largest movements
- Cash +€11,099
up €11,099 (+103%), from €10,738 to €21,837
mainly Net result for the year (+€10,485) and Tax, wage and social debts (+€1,031)
- Stocks and contracts +€1,781
up €1,781 (+28.9%), from €6,152 to €7,933
- Tangible fixed assets -€515
down €515 (-37.6%), from €1,369 to €854
- Deferred charges and accrued income -€431
no longer reported in 2025 (was €431)
- Profit (loss) carried forward +€10,485
up €10,485 (+33.8%), from -€30,990 to -€20,505
- Tax, wage and social debts +€1,031
up €1,031 (+7.9%), from €13,012 to €14,042
of which Taxes: +€881
- Other debts +€453
up €453 (+527%), from €86 to €540
- Gross operating margin +€8,164
up €8,164 (+8.2%), from €99,890 to €108,054
- Staff costs -€3,994
down €3,994 (-4.0%), from €99,643 to €95,648
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 | €18,937 | €30,872 | +€11,935 | +63.0% |
| Fixed assets | 21/28 | €1,617 | €1,102 | -€515 | -31.8% |
| Tangible fixed assets | 22/27 | €1,369 | €854 | -€515 | -37.6% |
| Furniture and vehicles | 24 | €1,369 | €854 | -€515 | -37.6% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €17,321 | €29,770 | +€12,450 | +71.9% |
| Stocks and contracts in progress | 3 | €6,152 | €7,933 | +€1,781 | +28.9% |
| Stocks | 30/36 | €6,152 | €7,933 | +€1,781 | +28.9% |
| Cash at bank and in hand | 54/58 | €10,738 | €21,837 | +€11,099 | +103% |
| Deferred charges and accrued income | 490/1 | €431 | - | -€431 | |
| Total equity and liabilities | 10/49 | €18,937 | €30,872 | +€11,935 | +63.0% |
| Equity | 10/15 | -€12,398 | -€1,913 | +€10,485 | +84.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,990 | -€20,505 | +€10,485 | +33.8% |
| Amounts payable | 17/49 | €31,335 | €32,785 | +€1,450 | +4.6% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,335 | €22,785 | +€1,450 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €2,029 | €2,021 | -€8 | -0.4% |
| Trade debts | 44 | €6,209 | €6,182 | -€26 | -0.4% |
| Suppliers | 440/4 | €6,209 | €6,182 | -€26 | -0.4% |
| Taxes, remuneration and social security | 45 | €13,012 | €14,042 | +€1,031 | +7.9% |
| Taxes | 450/3 | €2,691 | €3,572 | +€881 | +32.7% |
| Remuneration and social security | 454/9 | €10,321 | €10,470 | +€149 | +1.4% |
| Other amounts payable | 47/48 | €86 | €540 | +€453 | +527% |
| Remuneration, social security and pensions | 62 | €99,643 | €95,648 | -€3,994 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €515 | -€300 | -36.8% |
| Other operating charges | 640/8 | €388 | €751 | +€362 | +93.3% |
| Gross operating margin | 9900 | €99,890 | €108,054 | +€8,164 | +8.2% |
| Operating profit (loss) | 9901 | -€956 | €11,140 | +€12,096 | |
| Financial income | 75/76B | €36 | €2 | -€34 | -93.9% |
| Recurring financial income | 75 | €36 | €2 | -€34 | -93.9% |
| Financial charges | 65/66B | €743 | €658 | -€86 | -11.5% |
| Recurring financial charges | 65 | €743 | €658 | -€86 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,663 | €10,485 | +€12,148 | |
| Profit (loss) for the period | 9904 | -€1,663 | €10,485 | +€12,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,663 | €10,485 | +€12,148 |
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 14 October 2026 via checked.be.