C.C.T.: 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.T.
Largest movements
- Receivables within one year +€36,984
up €36,984 (+5490.3%), from €674 to €37,658
of which Other amounts receivable: +€34,584
- Cash +€15,884
up €15,884 (+403.4%), from €3,938 to €19,822
mainly Net result for the year (+€41,532) and Depreciation (+€10,269)
- Tangible fixed assets -€10,269
down €10,269 (-18.5%), from €55,494 to €45,226
of which Furniture and vehicles: -€5,897
- Profit (loss) carried forward +€41,532
up €41,532 (+705.9%), from €5,883 to €47,415
- Current portion of long-term debt -€11,229
no longer reported in 2024 (was €11,229)
- Tax, wage and social debts +€8,236
up €8,236 (+158.3%), from €5,201 to €13,437
- Trade debts +€5,061
up €5,061 (+124.8%), from €4,053 to €9,114
- Gross operating margin +€47,721
up €47,721 (+289.5%), from €16,484 to €64,204
- Taxes +€10,218
up €10,218 (+666.0%), from €1,534 to €11,753
- Depreciation +€4,353
up €4,353 (+73.6%), from €5,915 to €10,269
- Other operating charges +€1,172
new in 2024: €1,172
- Financial income +€1,063
new in 2024: €1,063
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,106 | €102,705 | +€42,600 | +70.9% |
| Fixed assets | 21/28 | €55,494 | €45,226 | -€10,269 | -18.5% |
| Tangible fixed assets | 22/27 | €55,494 | €45,226 | -€10,269 | -18.5% |
| Land and buildings | 22 | €42,401 | €38,030 | -€4,372 | -10.3% |
| Furniture and vehicles | 24 | €13,093 | €7,196 | -€5,897 | -45.0% |
| Current assets | 29/58 | €4,611 | €57,480 | +€52,868 | +1146.5% |
| Amounts receivable within one year | 40/41 | €674 | €37,658 | +€36,984 | +5490.3% |
| Trade receivables | 40 | - | €2,400 | +€2,400 | |
| Other amounts receivable | 41 | €674 | €35,258 | +€34,584 | +5134.0% |
| Cash at bank and in hand | 54/58 | €3,938 | €19,822 | +€15,884 | +403.4% |
| Total equity and liabilities | 10/49 | €60,106 | €102,705 | +€42,600 | +70.9% |
| Equity | 10/15 | €10,883 | €52,415 | +€41,532 | +381.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,883 | €47,415 | +€41,532 | +705.9% |
| Amounts payable | 17/49 | €49,222 | €50,290 | +€1,068 | +2.2% |
| Amounts payable after more than one year | 17 | €27,739 | €27,739 | = | 0.0% |
| Financial debts | 170/4 | €27,739 | €27,739 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,483 | €22,551 | +€1,068 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,229 | - | -€11,229 | |
| Trade debts | 44 | €4,053 | €9,114 | +€5,061 | +124.8% |
| Suppliers | 440/4 | €4,053 | €9,114 | +€5,061 | +124.8% |
| Taxes, remuneration and social security | 45 | €5,201 | €13,437 | +€8,236 | +158.3% |
| Taxes | 450/3 | €5,201 | €13,437 | +€8,236 | +158.3% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €196 | - | -€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,915 | €10,269 | +€4,353 | +73.6% |
| Other operating charges | 640/8 | - | €1,172 | +€1,172 | |
| Gross operating margin | 9900 | €16,484 | €64,204 | +€47,721 | +289.5% |
| Operating profit (loss) | 9901 | €10,372 | €52,763 | +€42,391 | +408.7% |
| Financial income | 75/76B | - | €1,063 | +€1,063 | |
| Recurring financial income | 75 | - | €1,063 | +€1,063 | |
| Financial charges | 65/66B | €955 | €542 | -€413 | -43.3% |
| Recurring financial charges | 65 | €955 | €542 | -€413 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €9,418 | €53,284 | +€43,867 | +465.8% |
| Income taxes | 67/77 | €1,534 | €11,753 | +€10,218 | +666.0% |
| Profit (loss) for the period | 9904 | €7,883 | €41,532 | +€33,648 | +426.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,883 | €41,532 | +€33,648 | +426.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.