C.C.S.: what changed
Two fiscal 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.S.
Largest movements
- Receivables within one year +€83,713
up €83,713 (+55.2%), from €151,596 to €235,308
of which Other amounts receivable: +€96,871
- Cash -€59,741
down €59,741 (-67.4%), from €88,674 to €28,933
mainly Receivables within one year (-€83,713) and Investment in fixed assets (net) (-€39,415)
- Advances received +€55,285
up €55,285, from €0 to €55,285
- Debts after one year -€37,000
down €37,000 (-18.8%), from €196,334 to €159,334
- Gross operating margin -€81,723
down €81,723 (-47.9%), from €170,655 to €88,932
- Provisions -€36,500
down €36,500 (-100.0%), from €36,500 to €0
- Taxes -€14,351
down €14,351 (-91.9%), from €15,613 to €1,262
- Depreciation +€5,243
up €5,243 (+13.2%), from €39,788 to €45,032
- Other operating charges -€2,912
down €2,912 (-10.8%), from €27,074 to €24,161
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 | €943,391 | €962,279 | +€18,888 | +2.0% |
| Fixed assets | 21/28 | €699,074 | €693,457 | -€5,617 | -0.8% |
| Tangible fixed assets | 22/27 | €698,674 | €693,057 | -€5,617 | -0.8% |
| Land and buildings | 22 | €695,461 | €692,153 | -€3,309 | -0.5% |
| Plant, machinery and equipment | 23 | €1,616 | €0 | -€1,616 | -100.0% |
| Furniture and vehicles | 24 | €1,597 | €904 | -€693 | -43.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €244,317 | €268,822 | +€24,505 | +10.0% |
| Amounts receivable within one year | 40/41 | €151,596 | €235,308 | +€83,713 | +55.2% |
| Trade receivables | 40 | €17,232 | €4,074 | -€13,158 | -76.4% |
| Other amounts receivable | 41 | €134,363 | €231,234 | +€96,871 | +72.1% |
| Cash at bank and in hand | 54/58 | €88,674 | €28,933 | -€59,741 | -67.4% |
| Deferred charges and accrued income | 490/1 | €4,048 | €4,581 | +€533 | +13.2% |
| Total equity and liabilities | 10/49 | €943,391 | €962,279 | +€18,888 | +2.0% |
| Equity | 10/15 | €485,139 | €487,994 | +€2,855 | +0.6% |
| Contributions | 10/11 | €278,439 | €278,439 | = | 0.0% |
| Reserves | 13 | €206,700 | €209,555 | +€2,855 | +1.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €206,700 | €209,555 | +€2,855 | +1.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €120,000 | €120,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €120,000 | €120,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable | 17/49 | €338,253 | €354,285 | +€16,033 | +4.7% |
| Amounts payable after more than one year | 17 | €196,334 | €159,334 | -€37,000 | -18.8% |
| Financial debts | 170/4 | €196,334 | €159,334 | -€37,000 | -18.8% |
| Amounts payable within one year | 42/48 | €118,626 | €173,234 | +€54,608 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | €37,000 | €37,000 | = | 0.0% |
| Trade debts | 44 | €7,464 | €430 | -€7,034 | -94.2% |
| Suppliers | 440/4 | €7,464 | €430 | -€7,034 | -94.2% |
| Advances received on contracts in progress | 46 | €0 | €55,285 | +€55,285 | |
| Taxes, remuneration and social security | 45 | €2,754 | €1,649 | -€1,105 | -40.1% |
| Taxes | 450/3 | €2,754 | €1,649 | -€1,105 | -40.1% |
| Other amounts payable | 47/48 | €71,407 | €78,870 | +€7,463 | +10.5% |
| Accrued charges and deferred income | 492/3 | €23,294 | €21,718 | -€1,575 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,788 | €45,032 | +€5,243 | +13.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €36,500 | €0 | -€36,500 | -100.0% |
| Other operating charges | 640/8 | €27,074 | €24,161 | -€2,912 | -10.8% |
| Gross operating margin | 9900 | €170,655 | €88,932 | -€81,723 | -47.9% |
| Operating profit (loss) | 9901 | €67,293 | €19,739 | -€47,554 | -70.7% |
| Financial income | 75/76B | €1,804 | €750 | -€1,053 | -58.4% |
| Recurring financial income | 75 | €1,804 | €750 | -€1,053 | -58.4% |
| Financial charges | 65/66B | €9,761 | €8,872 | -€889 | -9.1% |
| Recurring financial charges | 65 | €9,761 | €8,872 | -€889 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €59,335 | €11,617 | -€47,718 | -80.4% |
| Income taxes | 67/77 | €15,613 | €1,262 | -€14,351 | -91.9% |
| Profit (loss) for the period | 9904 | €43,723 | €10,355 | -€33,368 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,723 | €10,355 | -€33,368 | -76.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.