C.C.P.I.: 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.P.I.
Largest movements
- Cash +€293,830
up €293,830 (+176%), from €166,650 to €460,479
mainly Debts after one year (+€341,238) and Depreciation (+€24,100)
- Tangible fixed assets +€40,002
up €40,002 (+38.3%), from €104,512 to €144,514
of which Land and buildings: +€22,026
- Receivables within one year +€19,847
up €19,847 (+30.2%), from €65,792 to €85,639
of which Other amounts receivable: +€20,997
- Debts after one year +€341,238
up €341,238 (+356%), from €95,980 to €437,217
- Current portion of long-term debt +€8,458
up €8,458 (+29.4%), from €28,766 to €37,224
- Reserves +€7,300
up €7,300 (+7.3%), from €100,000 to €107,300
- Gross operating margin -€55,881
down €55,881 (-34.7%), from €161,173 to €105,292
- Taxes -€20,555
down €20,555 (-82.8%), from €24,812 to €4,257
- Staff costs +€8,254
up €8,254 (+15.6%), from €52,776 to €61,030
- Depreciation -€4,911
down €4,911 (-16.9%), from €29,010 to €24,100
- Other operating charges +€1,808
up €1,808 (+87.6%), from €2,065 to €3,873
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 | €342,817 | €698,073 | +€355,256 | +104% |
| Fixed assets | 21/28 | €105,328 | €145,330 | +€40,002 | +38.0% |
| Tangible fixed assets | 22/27 | €104,512 | €144,514 | +€40,002 | +38.3% |
| Land and buildings | 22 | €55,834 | €77,860 | +€22,026 | +39.4% |
| Plant, machinery and equipment | 23 | €22,608 | €19,208 | -€3,399 | -15.0% |
| Furniture and vehicles | 24 | €26,069 | €47,445 | +€21,376 | +82.0% |
| Financial fixed assets | 28 | €817 | €817 | = | 0.0% |
| Current assets | 29/58 | €237,489 | €552,743 | +€315,254 | +133% |
| Amounts receivable within one year | 40/41 | €65,792 | €85,639 | +€19,847 | +30.2% |
| Trade receivables | 40 | €65,424 | €64,273 | -€1,151 | -1.8% |
| Other amounts receivable | 41 | €368 | €21,366 | +€20,997 | +5,703% |
| Cash at bank and in hand | 54/58 | €166,650 | €460,479 | +€293,830 | +176% |
| Deferred charges and accrued income | 490/1 | €5,047 | €6,625 | +€1,577 | +31.3% |
| Total equity and liabilities | 10/49 | €342,817 | €698,073 | +€355,256 | +104% |
| Equity | 10/15 | €148,281 | €155,600 | +€7,320 | +4.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €100,000 | €107,300 | +€7,300 | +7.3% |
| Distributable reserves | 133 | €100,000 | €107,300 | +€7,300 | +7.3% |
| Profit (loss) carried forward | 14 | €27,821 | €27,840 | +€20 | +0.1% |
| Amounts payable | 17/49 | €194,536 | €542,473 | +€347,937 | +179% |
| Amounts payable after more than one year | 17 | €95,980 | €437,217 | +€341,238 | +356% |
| Financial debts | 170/4 | €95,980 | €437,217 | +€341,238 | +356% |
| Amounts payable within one year | 42/48 | €98,557 | €105,256 | +€6,699 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €28,766 | €37,224 | +€8,458 | +29.4% |
| Trade debts | 44 | €10,839 | €11,672 | +€834 | +7.7% |
| Suppliers | 440/4 | €10,839 | €11,672 | +€834 | +7.7% |
| Taxes, remuneration and social security | 45 | €41,551 | €45,216 | +€3,664 | +8.8% |
| Taxes | 450/3 | €36,813 | €43,611 | +€6,798 | +18.5% |
| Remuneration and social security | 454/9 | €4,739 | €1,605 | -€3,134 | -66.1% |
| Other amounts payable | 47/48 | €17,401 | €11,144 | -€6,257 | -36.0% |
| Remuneration, social security and pensions | 62 | €52,776 | €61,030 | +€8,254 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,010 | €24,100 | -€4,911 | -16.9% |
| Other operating charges | 640/8 | €2,065 | €3,873 | +€1,808 | +87.6% |
| Gross operating margin | 9900 | €161,173 | €105,292 | -€55,881 | -34.7% |
| Operating profit (loss) | 9901 | €77,322 | €16,289 | -€61,033 | -78.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,373 | €4,713 | +€340 | +7.8% |
| Recurring financial charges | 65 | €4,373 | €4,713 | +€340 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €72,950 | €11,577 | -€61,373 | -84.1% |
| Income taxes | 67/77 | €24,812 | €4,257 | -€20,555 | -82.8% |
| Profit (loss) for the period | 9904 | €48,137 | €7,320 | -€40,818 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,137 | €7,320 | -€40,818 | -84.8% |
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 27 October 2026 via checked.be.