CC & M: 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 & M
Largest movements
- Stocks and contracts -€67,381
down €67,381 (-53.8%), from €125,345 to €57,964
- Profit (loss) carried forward -€31,075
down €31,075 (-69.6%), from -€44,641 to -€75,716
- Trade debts -€20,651
down €20,651 (-62.2%), from €33,219 to €12,567
- Advances received -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Other debts -€2,461
down €2,461 (-2.5%), from €97,620 to €95,159
- Accrued charges and deferred income +€2,424
up €2,424 (+112.2%), from €2,160 to €4,584
- Gross operating margin +€7,885
up €7,885 (+22.4%), from -€35,158 to -€27,273
- Other operating charges +€1,347
up €1,347 (+57.6%), from €2,340 to €3,688
- Financial charges -€1,082
down €1,082 (-88.5%), from €1,223 to €141
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 | €125,360 | €57,977 | -€67,383 | -53.8% |
| Current assets | 29/58 | €125,360 | €57,977 | -€67,383 | -53.8% |
| Stocks and contracts in progress | 3 | €125,345 | €57,964 | -€67,381 | -53.8% |
| Stocks | 30/36 | €125,345 | €57,964 | -€67,381 | -53.8% |
| Cash at bank and in hand | 54/58 | €15 | €13 | -€2 | -13.8% |
| Total equity and liabilities | 10/49 | €125,360 | €57,977 | -€67,383 | -53.8% |
| Equity | 10/15 | -€26,041 | -€57,116 | -€31,075 | -119.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,641 | -€75,716 | -€31,075 | -69.6% |
| Amounts payable | 17/49 | €151,402 | €115,093 | -€36,308 | -24.0% |
| Amounts payable within one year | 42/48 | €149,242 | €110,509 | -€38,732 | -26.0% |
| Trade debts | 44 | €33,219 | €12,567 | -€20,651 | -62.2% |
| Suppliers | 440/4 | €33,219 | €12,567 | -€20,651 | -62.2% |
| Advances received on contracts in progress | 46 | €15,000 | €0 | -€15,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,403 | €2,783 | -€620 | -18.2% |
| Taxes | 450/3 | €2,103 | €2,783 | +€680 | +32.3% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100.0% |
| Other amounts payable | 47/48 | €97,620 | €95,159 | -€2,461 | -2.5% |
| Accrued charges and deferred income | 492/3 | €2,160 | €4,584 | +€2,424 | +112.2% |
| Other operating charges | 640/8 | €2,340 | €3,688 | +€1,347 | +57.6% |
| Gross operating margin | 9900 | -€35,158 | -€27,273 | +€7,885 | +22.4% |
| Operating profit (loss) | 9901 | -€37,499 | -€30,960 | +€6,538 | +17.4% |
| Financial income | 75/76B | €0 | €27 | +€26 | +5468.8% |
| Recurring financial income | 75 | €0 | €27 | +€26 | +5468.8% |
| Financial charges | 65/66B | €1,223 | €141 | -€1,082 | -88.5% |
| Recurring financial charges | 65 | €1,223 | €141 | -€1,082 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,721 | -€31,075 | +€7,647 | +19.7% |
| Profit (loss) for the period | 9904 | -€38,721 | -€31,075 | +€7,647 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,721 | -€31,075 | +€7,647 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.