CC Contrôle et Gestion: 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.
CC Contrôle et Gestion
Largest movements
- Receivables within one year +€255,743
up €255,743 (+44.3%), from €577,044 to €832,787
of which Other amounts receivable: +€192,052
- Tangible fixed assets -€54,489
down €54,489 (-5.5%), from €989,851 to €935,362
of which Land and buildings: -€49,781
- Cash -€32,276
down €32,276 (-55.4%), from €58,247 to €25,971
mainly Contributions, distributions and other (-€385,400) and Receivables within one year (-€255,743)
- Other debts +€237,400
up €237,400 (+160%), from €148,000 to €385,400
- Debts after one year -€74,306
down €74,306 (-18.7%), from €397,846 to €323,540
- Tax, wage and social debts +€39,329
up €39,329 (+35.3%), from €111,338 to €150,667
of which Taxes: +€36,389
- Reserves -€36,500
down €36,500 (-2.9%), from €1.3m to €1.2m
- Gross operating margin +€64,790
up €64,790 (+12.7%), from €509,118 to €573,908
- Financial income -€20,281
down €20,281 (-45.6%), from €44,437 to €24,156
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 | €2,139,871 | €2,309,044 | +€169,174 | +7.9% |
| Fixed assets | 21/28 | €1,258,877 | €1,204,388 | -€54,489 | -4.3% |
| Tangible fixed assets | 22/27 | €989,851 | €935,362 | -€54,489 | -5.5% |
| Land and buildings | 22 | €978,365 | €928,584 | -€49,781 | -5.1% |
| Furniture and vehicles | 24 | €10,336 | €5,919 | -€4,417 | -42.7% |
| Other tangible fixed assets | 26 | €1,150 | €858 | -€291 | -25.3% |
| Financial fixed assets | 28 | €269,026 | €269,026 | = | 0.0% |
| Current assets | 29/58 | €880,994 | €1,104,657 | +€223,663 | +25.4% |
| Amounts receivable within one year | 40/41 | €577,044 | €832,787 | +€255,743 | +44.3% |
| Trade receivables | 40 | €215,114 | €278,805 | +€63,691 | +29.6% |
| Other amounts receivable | 41 | €361,930 | €553,983 | +€192,052 | +53.1% |
| Current investments | 50/53 | €240,000 | €240,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,247 | €25,971 | -€32,276 | -55.4% |
| Deferred charges and accrued income | 490/1 | €5,703 | €5,899 | +€196 | +3.4% |
| Total equity and liabilities | 10/49 | €2,139,871 | €2,309,044 | +€169,174 | +7.9% |
| Equity | 10/15 | €1,376,405 | €1,339,931 | -€36,474 | -2.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €1,262,400 | €1,225,900 | -€36,500 | -2.9% |
| Distributable reserves | 133 | €1,262,400 | €1,225,900 | -€36,500 | -2.9% |
| Profit (loss) carried forward | 14 | €105,945 | €105,971 | +€26 | 0.0% |
| Amounts payable | 17/49 | €763,466 | €969,114 | +€205,648 | +26.9% |
| Amounts payable after more than one year | 17 | €397,846 | €323,540 | -€74,306 | -18.7% |
| Financial debts | 170/4 | €397,846 | €323,540 | -€74,306 | -18.7% |
| Amounts payable within one year | 42/48 | €365,100 | €644,623 | +€279,523 | +76.6% |
| Current portion of amounts payable after more than one year | 42 | €79,402 | €80,454 | +€1,052 | +1.3% |
| Trade debts | 44 | €26,360 | €28,103 | +€1,742 | +6.6% |
| Suppliers | 440/4 | €26,360 | €28,103 | +€1,742 | +6.6% |
| Taxes, remuneration and social security | 45 | €111,338 | €150,667 | +€39,329 | +35.3% |
| Taxes | 450/3 | €111,338 | €147,727 | +€36,389 | +32.7% |
| Remuneration and social security | 454/9 | €0 | €2,940 | +€2,940 | |
| Other amounts payable | 47/48 | €148,000 | €385,400 | +€237,400 | +160% |
| Accrued charges and deferred income | 492/3 | €519 | €950 | +€431 | +83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,386 | €64,658 | -€4,729 | -6.8% |
| Other operating charges | 640/8 | €7,575 | €11,070 | +€3,495 | +46.1% |
| Gross operating margin | 9900 | €509,118 | €573,908 | +€64,790 | +12.7% |
| Operating profit (loss) | 9901 | €432,157 | €498,181 | +€66,024 | +15.3% |
| Financial income | 75/76B | €44,437 | €24,156 | -€20,281 | -45.6% |
| Recurring financial income | 75 | €44,437 | €24,156 | -€20,281 | -45.6% |
| Financial charges | 65/66B | €13,331 | €13,419 | +€89 | +0.7% |
| Recurring financial charges | 65 | €13,331 | €13,419 | +€89 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €463,263 | €508,918 | +€45,655 | +9.9% |
| Income taxes | 67/77 | €155,806 | €159,992 | +€4,186 | +2.7% |
| Profit (loss) for the period | 9904 | €307,457 | €348,926 | +€41,469 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €307,457 | €348,926 | +€41,469 | +13.5% |
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 22 October 2026 via checked.be.