C.C.S.: 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.S.
Largest movements
- Cash +€6,729
up €6,729 (+48.2%), from €13,962 to €20,691
mainly Net result for the year (+€15,673) and Tax, wage and social debts (+€3,093)
- Tangible fixed assets -€1,198
down €1,198 (-22.4%), from €5,339 to €4,142
of which Furniture and vehicles: -€1,138
- Receivables within one year -€544
down €544 (-4.1%), from €13,385 to €12,841
of which Other amounts receivable: -€524
- Other debts -€16,487
down €16,487 (-11.6%), from €142,090 to €125,604
- Profit (loss) carried forward +€15,673
up €15,673 (+7.2%), from -€218,041 to -€202,369
- Tax, wage and social debts +€3,093
up €3,093 (+389%), from €794 to €3,887
of which Remuneration and social security: +€3,887
- Trade debts +€2,014
up €2,014 (+15.4%), from €13,088 to €15,102
- Advances received +€437
new in 2025: €437
- Purchases and services -€126,383
no longer reported in 2025 (was €126,383)
- Gross operating margin +€17,560
up €17,560 (+93.7%), from €18,744 to €36,304
- Staff costs +€6,819
up €6,819 (+63.6%), from €10,718 to €17,536
- Other operating charges -€1,777
down €1,777 (-76.4%), from €2,324 to €547
- Depreciation -€1,609
down €1,609 (-57.3%), from €2,807 to €1,198
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 | €37,932 | €42,661 | +€4,729 | +12.5% |
| Fixed assets | 21/28 | €10,327 | €9,130 | -€1,198 | -11.6% |
| Tangible fixed assets | 22/27 | €5,339 | €4,142 | -€1,198 | -22.4% |
| Furniture and vehicles | 24 | €4,816 | €3,677 | -€1,138 | -23.6% |
| Other tangible fixed assets | 26 | €523 | €464 | -€59 | -11.3% |
| Financial fixed assets | 28 | €4,988 | €4,988 | = | 0.0% |
| Current assets | 29/58 | €27,604 | €33,531 | +€5,927 | +21.5% |
| Amounts receivable within one year | 40/41 | €13,385 | €12,841 | -€544 | -4.1% |
| Trade receivables | 40 | €9,672 | €9,652 | -€20 | -0.2% |
| Other amounts receivable | 41 | €3,713 | €3,189 | -€524 | -14.1% |
| Cash at bank and in hand | 54/58 | €13,962 | €20,691 | +€6,729 | +48.2% |
| Deferred charges and accrued income | 490/1 | €258 | - | -€258 | |
| Total equity and liabilities | 10/49 | €37,932 | €42,661 | +€4,729 | +12.5% |
| Equity | 10/15 | -€118,041 | -€102,369 | +€15,673 | +13.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,041 | -€202,369 | +€15,673 | +7.2% |
| Amounts payable | 17/49 | €155,973 | €145,030 | -€10,943 | -7.0% |
| Amounts payable within one year | 42/48 | €155,973 | €145,030 | -€10,943 | -7.0% |
| Trade debts | 44 | €13,088 | €15,102 | +€2,014 | +15.4% |
| Suppliers | 440/4 | €13,088 | €15,102 | +€2,014 | +15.4% |
| Advances received on contracts in progress | 46 | - | €437 | +€437 | |
| Taxes, remuneration and social security | 45 | €794 | €3,887 | +€3,093 | +389% |
| Taxes | 450/3 | €794 | - | -€794 | |
| Remuneration and social security | 454/9 | - | €3,887 | +€3,887 | |
| Other amounts payable | 47/48 | €142,090 | €125,604 | -€16,487 | -11.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,383 | - | -€126,383 | |
| Remuneration, social security and pensions | 62 | €10,718 | €17,536 | +€6,819 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,807 | €1,198 | -€1,609 | -57.3% |
| Other operating charges | 640/8 | €2,324 | €547 | -€1,777 | -76.4% |
| Gross operating margin | 9900 | €18,744 | €36,304 | +€17,560 | +93.7% |
| Operating profit (loss) | 9901 | €2,896 | €17,023 | +€14,127 | +488% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,412 | €1,350 | -€62 | -4.4% |
| Recurring financial charges | 65 | €1,412 | €1,350 | -€62 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €1,484 | €15,673 | +€14,189 | +956% |
| Profit (loss) for the period | 9904 | €1,484 | €15,673 | +€14,189 | +956% |
| Profit (loss) for the period to be appropriated | 9905 | €1,484 | €15,673 | +€14,189 | +956% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.