C.C.L.: 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.L.
Largest movements
- Tangible fixed assets -€22,609
down €22,609 (-27.5%), from €82,307 to €59,698
of which Furniture and vehicles: -€12,513
- Receivables within one year -€2,120
down €2,120 (-100.0%), from €2,120 to €0
of which Trade receivables: -€2,120
- Cash +€1,470
up €1,470 (+40.8%), from €3,601 to €5,071
mainly Depreciation (+€25,209) and Other debts (+€3,310)
- Current portion of long-term debt -€15,683
down €15,683 (-88.8%), from €17,660 to €1,977
- Trade debts -€4,010
down €4,010 (-74.8%), from €5,361 to €1,351
- Tax, wage and social debts -€3,808
down €3,808 (-89.7%), from €4,244 to €436
of which Remuneration and social security: -€4,000
- Other debts +€3,310
up €3,310 (+2.7%), from €123,629 to €126,939
- Debts after one year -€1,977
down €1,977 (-29.4%), from €6,714 to €4,737
- Gross operating margin +€3,467
up €3,467 (+16.2%), from €21,346 to €24,814
- Depreciation +€589
up €589 (+2.4%), from €24,620 to €25,209
- Financial charges -€322
down €322 (-41.2%), from €781 to €459
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 | €89,509 | €66,087 | -€23,422 | -26.2% |
| Fixed assets | 21/28 | €82,307 | €59,698 | -€22,609 | -27.5% |
| Tangible fixed assets | 22/27 | €82,307 | €59,698 | -€22,609 | -27.5% |
| Plant, machinery and equipment | 23 | €44,769 | €34,673 | -€10,096 | -22.6% |
| Furniture and vehicles | 24 | €37,538 | €25,025 | -€12,513 | -33.3% |
| Current assets | 29/58 | €7,202 | €6,388 | -€814 | -11.3% |
| Stocks and contracts in progress | 3 | €248 | €248 | = | 0.0% |
| Stocks | 30/36 | €248 | €248 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,120 | €0 | -€2,120 | -100.0% |
| Trade receivables | 40 | €2,120 | €0 | -€2,120 | -100.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,601 | €5,071 | +€1,470 | +40.8% |
| Deferred charges and accrued income | 490/1 | €1,233 | €1,069 | -€164 | -13.3% |
| Total equity and liabilities | 10/49 | €89,509 | €66,087 | -€23,422 | -26.2% |
| Equity | 10/15 | -€68,099 | -€69,353 | -€1,254 | -1.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €3,392 | €3,392 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,392 | €3,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,942 | -€93,196 | -€1,254 | -1.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €157,608 | €135,439 | -€22,169 | -14.1% |
| Amounts payable after more than one year | 17 | €6,714 | €4,737 | -€1,977 | -29.4% |
| Financial debts | 170/4 | €6,714 | €4,737 | -€1,977 | -29.4% |
| Amounts payable within one year | 42/48 | €150,894 | €130,703 | -€20,192 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €17,660 | €1,977 | -€15,683 | -88.8% |
| Trade debts | 44 | €5,361 | €1,351 | -€4,010 | -74.8% |
| Suppliers | 440/4 | €5,361 | €1,351 | -€4,010 | -74.8% |
| Taxes, remuneration and social security | 45 | €4,244 | €436 | -€3,808 | -89.7% |
| Taxes | 450/3 | €244 | €436 | +€192 | +78.7% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts payable | 47/48 | €123,629 | €126,939 | +€3,310 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,620 | €25,209 | +€589 | +2.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,346 | €24,814 | +€3,467 | +16.2% |
| Operating profit (loss) | 9901 | -€3,661 | -€795 | +€2,866 | +78.3% |
| Financial charges | 65/66B | €781 | €459 | -€322 | -41.2% |
| Recurring financial charges | 65 | €781 | €459 | -€322 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,442 | -€1,254 | +€3,188 | +71.8% |
| Profit (loss) for the period | 9904 | -€4,442 | -€1,254 | +€3,188 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,442 | -€1,254 | +€3,188 | +71.8% |
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 10 October 2026 via checked.be.