CC²: 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.
CC²
Largest movements
- Receivables after one year +€42,846
up €42,846 (+34.0%), from €126,018 to €168,864
- Receivables within one year -€22,578
down €22,578 (-98.8%), from €22,844 to €266
of which Trade receivables: -€22,632
- Deferred charges and accrued income -€6,764
down €6,764 (-78.5%), from €8,614 to €1,850
- Tangible fixed assets -€4,531
down €4,531 (-4.4%), from €102,068 to €97,537
of which Other tangible fixed assets: -€7,101
- Reserves +€18,523
up €18,523 (+14.5%), from €127,469 to €145,993
- Debts after one year -€6,784
down €6,784 (-14.7%), from €46,253 to €39,468
- Gross operating margin -€20,469
down €20,469 (-26.6%), from €77,068 to €56,599
- Taxes -€2,747
down €2,747 (-17.6%), from €15,599 to €12,852
- Depreciation -€2,259
down €2,259 (-10.2%), from €22,227 to €19,968
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 | €259,544 | €268,516 | +€8,972 | +3.5% |
| Fixed assets | 21/28 | €102,068 | €97,537 | -€4,531 | -4.4% |
| Tangible fixed assets | 22/27 | €102,068 | €97,537 | -€4,531 | -4.4% |
| Furniture and vehicles | 24 | €4,853 | €7,422 | +€2,570 | +53.0% |
| Other tangible fixed assets | 26 | €97,216 | €90,115 | -€7,101 | -7.3% |
| Current assets | 29/58 | €157,476 | €170,979 | +€13,504 | +8.6% |
| Amounts receivable after more than one year | 29 | €126,018 | €168,864 | +€42,846 | +34.0% |
| Other amounts receivable | 291 | €126,018 | €168,864 | +€42,846 | +34.0% |
| Amounts receivable within one year | 40/41 | €22,844 | €266 | -€22,578 | -98.8% |
| Trade receivables | 40 | €22,639 | €7 | -€22,632 | -100.0% |
| Other amounts receivable | 41 | €205 | €259 | +€55 | +26.7% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €8,614 | €1,850 | -€6,764 | -78.5% |
| Total equity and liabilities | 10/49 | €259,544 | €268,516 | +€8,972 | +3.5% |
| Equity | 10/15 | €139,869 | €158,393 | +€18,523 | +13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €127,469 | €145,993 | +€18,523 | +14.5% |
| Distributable reserves | 133 | €127,469 | €145,993 | +€18,523 | +14.5% |
| Amounts payable | 17/49 | €119,675 | €110,124 | -€9,551 | -8.0% |
| Amounts payable after more than one year | 17 | €46,253 | €39,468 | -€6,784 | -14.7% |
| Financial debts | 170/4 | €46,253 | €39,468 | -€6,784 | -14.7% |
| Amounts payable within one year | 42/48 | €73,422 | €70,655 | -€2,767 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €6,531 | €6,784 | +€253 | +3.9% |
| Financial debts | 43 | €4,492 | €5,158 | +€666 | +14.8% |
| Credit institutions | 430/8 | €4,492 | €5,158 | +€666 | +14.8% |
| Trade debts | 44 | €15,548 | €15,097 | -€452 | -2.9% |
| Suppliers | 440/4 | €15,548 | €15,097 | -€452 | -2.9% |
| Taxes, remuneration and social security | 45 | €44,237 | €43,220 | -€1,017 | -2.3% |
| Taxes | 450/3 | €44,237 | €43,220 | -€1,017 | -2.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,613 | €397 | -€2,217 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,227 | €19,968 | -€2,259 | -10.2% |
| Other operating charges | 640/8 | €3,143 | €3,487 | +€344 | +10.9% |
| Gross operating margin | 9900 | €77,068 | €56,599 | -€20,469 | -26.6% |
| Operating profit (loss) | 9901 | €51,699 | €33,144 | -€18,555 | -35.9% |
| Financial income | 75/76B | €3,216 | €3,970 | +€754 | +23.4% |
| Recurring financial income | 75 | €3,216 | €3,970 | +€754 | +23.4% |
| Financial charges | 65/66B | €5,762 | €5,739 | -€23 | -0.4% |
| Recurring financial charges | 65 | €5,762 | €5,739 | -€23 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €49,153 | €31,375 | -€17,778 | -36.2% |
| Income taxes | 67/77 | €15,599 | €12,852 | -€2,747 | -17.6% |
| Profit (loss) for the period | 9904 | €33,555 | €18,523 | -€15,031 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,555 | €18,523 | -€15,031 | -44.8% |
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 10 October 2026 via checked.be.