CC: 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.
CC
Largest movements
- Receivables within one year -€37,809
down €37,809 (-49.6%), from €76,154 to €38,345
of which Other amounts receivable: -€24,344
- Tangible fixed assets -€24,757
down €24,757 (-5.7%), from €436,335 to €411,577
of which Land and buildings: -€20,879
- Debts after one year -€30,877
down €30,877 (-18.8%), from €164,404 to €133,527
- Advances received -€23,032
no longer reported in 2024 (was €23,032)
- Current portion of long-term debt -€18,213
down €18,213 (-33.9%), from €53,773 to €35,560
- Other debts +€15,362
up €15,362 (+21.4%), from €71,662 to €87,024
- Trade debts -€6,104
down €6,104 (-17.8%), from €34,356 to €28,252
- Staff costs -€15,874
no longer reported in 2024 (was €15,874)
- Gross operating margin +€6,968
up €6,968 (+19.1%), from €36,455 to €43,423
- Financial charges +€6,634
up €6,634 (+58.4%), from €11,360 to €17,993
- Other operating charges -€1,512
down €1,512 (-62.9%), from €2,405 to €893
- Depreciation +€682
up €682 (+2.8%), from €24,075 to €24,757
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 | €515,321 | €450,088 | -€65,233 | -12.7% |
| Fixed assets | 21/28 | €436,335 | €411,742 | -€24,592 | -5.6% |
| Tangible fixed assets | 22/27 | €436,335 | €411,577 | -€24,757 | -5.7% |
| Land and buildings | 22 | €424,699 | €403,820 | -€20,879 | -4.9% |
| Other tangible fixed assets | 26 | €11,635 | €7,757 | -€3,879 | -33.3% |
| Financial fixed assets | 28 | - | €165 | +€165 | |
| Current assets | 29/58 | €78,986 | €38,345 | -€40,641 | -51.5% |
| Amounts receivable within one year | 40/41 | €76,154 | €38,345 | -€37,809 | -49.6% |
| Trade receivables | 40 | €34,015 | €20,550 | -€13,464 | -39.6% |
| Other amounts receivable | 41 | €42,139 | €17,795 | -€24,344 | -57.8% |
| Cash at bank and in hand | 54/58 | €2,414 | - | -€2,414 | |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €515,321 | €450,088 | -€65,233 | -12.7% |
| Equity | 10/15 | €151,270 | €151,163 | -€106 | -0.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €114,105 | €114,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,835 | -€62,942 | -€106 | -0.2% |
| Amounts payable | 17/49 | €364,051 | €298,924 | -€65,127 | -17.9% |
| Amounts payable after more than one year | 17 | €164,404 | €133,527 | -€30,877 | -18.8% |
| Financial debts | 170/4 | €164,404 | €133,527 | -€30,877 | -18.8% |
| Amounts payable within one year | 42/48 | €194,628 | €158,344 | -€36,283 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €53,773 | €35,560 | -€18,213 | -33.9% |
| Financial debts | 43 | €5,819 | €5,666 | -€152 | -2.6% |
| Credit institutions | 430/8 | €5,819 | €5,666 | -€152 | -2.6% |
| Trade debts | 44 | €34,356 | €28,252 | -€6,104 | -17.8% |
| Suppliers | 440/4 | €34,356 | €28,252 | -€6,104 | -17.8% |
| Advances received on contracts in progress | 46 | €23,032 | - | -€23,032 | |
| Taxes, remuneration and social security | 45 | €5,986 | €1,842 | -€4,144 | -69.2% |
| Taxes | 450/3 | €1,949 | €1,842 | -€106 | -5.5% |
| Remuneration and social security | 454/9 | €4,038 | - | -€4,038 | |
| Other amounts payable | 47/48 | €71,662 | €87,024 | +€15,362 | +21.4% |
| Accrued charges and deferred income | 492/3 | €5,020 | €7,053 | +€2,033 | +40.5% |
| Remuneration, social security and pensions | 62 | €15,874 | - | -€15,874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,075 | €24,757 | +€682 | +2.8% |
| Other operating charges | 640/8 | €2,405 | €893 | -€1,512 | -62.9% |
| Non-recurring operating charges | 66A | €1,536 | - | -€1,536 | |
| Gross operating margin | 9900 | €36,455 | €43,423 | +€6,968 | +19.1% |
| Operating profit (loss) | 9901 | -€7,436 | €17,772 | +€25,208 | |
| Financial income | 75/76B | - | €115 | +€115 | |
| Recurring financial income | 75 | - | €115 | +€115 | |
| Financial charges | 65/66B | €11,360 | €17,993 | +€6,634 | +58.4% |
| Recurring financial charges | 65 | €11,360 | €17,993 | +€6,634 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,795 | -€106 | +€18,689 | +99.4% |
| Income taxes | 67/77 | €161 | - | -€161 | |
| Profit (loss) for the period | 9904 | -€18,956 | -€106 | +€18,849 | +99.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,956 | -€106 | +€18,849 | +99.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.