C.C.G.2: 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.G.2
Largest movements
- Receivables within one year -€35,522
down €35,522 (-67.9%), from €52,284 to €16,763
of which Trade receivables: -€37,356
- Stocks and contracts +€18,951
up €18,951 (+49.5%), from €38,293 to €57,244
- Other debts +€110,386
up €110,386 (+105%), from €105,158 to €215,544
- Profit (loss) carried forward -€104,828
down €104,828 (-43.1%), from -€242,965 to -€347,792
- Trade debts -€18,668
down €18,668 (-52.3%), from €35,664 to €16,995
- Debts after one year -€7,716
no longer reported in 2025 (was €7,716)
- Short-term financial debts +€6,519
up €6,519 (+32.7%), from €19,910 to €26,430
- Staff costs +€25,158
up €25,158 (+24.2%), from €103,950 to €129,109
- Gross operating margin -€6,272
down €6,272 (-18.6%), from €33,772 to €27,500
- Financial income +€704
up €704 (+7,041%), from €10 to €714
- Other operating charges -€416
down €416 (-40.7%), from €1,023 to €607
- Financial charges +€396
up €396 (+16.0%), from €2,475 to €2,871
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 | €93,270 | €76,245 | -€17,025 | -18.3% |
| Fixed assets | 21/28 | €1,523 | €1,069 | -€454 | -29.8% |
| Tangible fixed assets | 22/27 | €1,285 | €830 | -€454 | -35.4% |
| Furniture and vehicles | 24 | €1,285 | €830 | -€454 | -35.4% |
| Financial fixed assets | 28 | €238 | €238 | = | 0.0% |
| Current assets | 29/58 | €91,747 | €75,176 | -€16,571 | -18.1% |
| Stocks and contracts in progress | 3 | €38,293 | €57,244 | +€18,951 | +49.5% |
| Stocks | 30/36 | €38,293 | €57,244 | +€18,951 | +49.5% |
| Amounts receivable within one year | 40/41 | €52,284 | €16,763 | -€35,522 | -67.9% |
| Trade receivables | 40 | €51,342 | €13,986 | -€37,356 | -72.8% |
| Other amounts receivable | 41 | €942 | €2,777 | +€1,834 | +195% |
| Cash at bank and in hand | 54/58 | €1,170 | €1,170 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,270 | €76,245 | -€17,025 | -18.3% |
| Equity | 10/15 | -€90,965 | -€195,792 | -€104,828 | -115% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €132,000 | €132,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€242,965 | -€347,792 | -€104,828 | -43.1% |
| Amounts payable | 17/49 | €184,235 | €272,037 | +€87,802 | +47.7% |
| Amounts payable after more than one year | 17 | €7,716 | - | -€7,716 | |
| Financial debts | 170/4 | €7,716 | - | -€7,716 | |
| Amounts payable within one year | 42/48 | €176,519 | €272,037 | +€95,518 | +54.1% |
| Financial debts | 43 | €19,910 | €26,430 | +€6,519 | +32.7% |
| Credit institutions | 430/8 | €19,910 | €26,430 | +€6,519 | +32.7% |
| Trade debts | 44 | €35,664 | €16,995 | -€18,668 | -52.3% |
| Suppliers | 440/4 | €35,664 | €16,995 | -€18,668 | -52.3% |
| Taxes, remuneration and social security | 45 | €15,788 | €13,069 | -€2,719 | -17.2% |
| Taxes | 450/3 | €2,868 | €4,894 | +€2,026 | +70.7% |
| Remuneration and social security | 454/9 | €12,920 | €8,175 | -€4,745 | -36.7% |
| Other amounts payable | 47/48 | €105,158 | €215,544 | +€110,386 | +105% |
| Remuneration, social security and pensions | 62 | €103,950 | €129,109 | +€25,158 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €454 | +€376 | +481% |
| Other operating charges | 640/8 | €1,023 | €607 | -€416 | -40.7% |
| Non-recurring operating charges | 66A | €4,446 | - | -€4,446 | |
| Gross operating margin | 9900 | €33,772 | €27,500 | -€6,272 | -18.6% |
| Operating profit (loss) | 9901 | -€75,726 | -€102,670 | -€26,945 | -35.6% |
| Financial income | 75/76B | €10 | €714 | +€704 | +7,041% |
| Recurring financial income | 75 | €10 | €714 | +€704 | +7,041% |
| Financial charges | 65/66B | €2,475 | €2,871 | +€396 | +16.0% |
| Recurring financial charges | 65 | €2,475 | €2,871 | +€396 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€78,191 | -€104,828 | -€26,637 | -34.1% |
| Profit (loss) for the period | 9904 | -€78,191 | -€104,828 | -€26,637 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,191 | -€104,828 | -€26,637 | -34.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.