CC PLAN: 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 PLAN
Largest movements
- Tangible fixed assets -€10,888
down €10,888 (-34.2%), from €31,829 to €20,941
of which Furniture and vehicles: -€7,191
- Financial fixed assets -€5,838
down €5,838 (-75.0%), from €7,784 to €1,946
- Tax, wage and social debts -€33,117
down €33,117 (-93.9%), from €35,261 to €2,143
- Reserves +€16,296
up €16,296 (+17.8%), from €91,360 to €107,656
- Trade debts +€15,368
up €15,368 (+85.7%), from €17,926 to €33,294
- Other debts -€12,384
down €12,384 (-15.3%), from €80,784 to €68,400
- Current portion of long-term debt +€6,915
up €6,915 (+233.0%), from €2,968 to €9,883
- Financial charges -€67,446
down €67,446 (-95.5%), from €70,647 to €3,201
of which Financial charges: -€68,482
- Gross operating margin -€59,475
down €59,475 (-70.6%), from €84,183 to €24,708
- Financial income +€12,108
up €12,108 (+30269475.0%), from €0 to €12,108
of which Financial income: +€7,175
- Taxes +€5,211
up €5,211 (+274.5%), from €1,899 to €7,110
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,132 | €233,259 | -€14,873 | -6.0% |
| Fixed assets | 21/28 | €39,612 | €22,887 | -€16,725 | -42.2% |
| Tangible fixed assets | 22/27 | €31,829 | €20,941 | -€10,888 | -34.2% |
| Land and buildings | 22 | €1,049 | €548 | -€500 | -47.7% |
| Plant, machinery and equipment | 23 | €14,715 | €11,518 | -€3,197 | -21.7% |
| Furniture and vehicles | 24 | €16,065 | €8,875 | -€7,191 | -44.8% |
| Financial fixed assets | 28 | €7,784 | €1,946 | -€5,838 | -75.0% |
| Current assets | 29/58 | €208,520 | €210,372 | +€1,852 | +0.9% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,441 | €126,876 | +€2,435 | +2.0% |
| Trade receivables | 40 | €103,399 | €112,366 | +€8,967 | +8.7% |
| Other amounts receivable | 41 | €21,042 | €14,510 | -€6,533 | -31.0% |
| Deferred charges and accrued income | 490/1 | €4,079 | €3,496 | -€582 | -14.3% |
| Total equity and liabilities | 10/49 | €248,132 | €233,259 | -€14,873 | -6.0% |
| Equity | 10/15 | €97,560 | €113,856 | +€16,296 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,360 | €107,656 | +€16,296 | +17.8% |
| Distributable reserves | 133 | €91,360 | €107,656 | +€16,296 | +17.8% |
| Amounts payable | 17/49 | €150,572 | €119,403 | -€31,169 | -20.7% |
| Amounts payable after more than one year | 17 | €8,337 | €5,228 | -€3,109 | -37.3% |
| Financial debts | 170/4 | €8,337 | €5,228 | -€3,109 | -37.3% |
| Amounts payable within one year | 42/48 | €137,139 | €113,922 | -€23,216 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €2,968 | €9,883 | +€6,915 | +233.0% |
| Financial debts | 43 | €200 | €202 | +€2 | +1.2% |
| Credit institutions | 430/8 | €200 | €202 | +€2 | +1.2% |
| Trade debts | 44 | €17,926 | €33,294 | +€15,368 | +85.7% |
| Suppliers | 440/4 | €17,926 | €33,294 | +€15,368 | +85.7% |
| Taxes, remuneration and social security | 45 | €35,261 | €2,143 | -€33,117 | -93.9% |
| Taxes | 450/3 | €35,261 | €2,143 | -€33,117 | -93.9% |
| Other amounts payable | 47/48 | €80,784 | €68,400 | -€12,384 | -15.3% |
| Accrued charges and deferred income | 492/3 | €5,097 | €253 | -€4,843 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,955 | €9,414 | -€542 | -5.4% |
| Other operating charges | 640/8 | €1,354 | €795 | -€559 | -41.3% |
| Gross operating margin | 9900 | €84,183 | €24,708 | -€59,475 | -70.6% |
| Operating profit (loss) | 9901 | €72,874 | €14,499 | -€58,375 | -80.1% |
| Financial income | 75/76B | €0 | €12,108 | +€12,108 | +30269475.0% |
| Recurring financial income | 75 | €0 | €7,175 | +€7,175 | +17936850.0% |
| Non-recurring financial income | 76B | - | €4,933 | +€4,933 | |
| Financial charges | 65/66B | €70,647 | €3,201 | -€67,446 | -95.5% |
| Recurring financial charges | 65 | €70,647 | €2,165 | -€68,482 | -96.9% |
| Non-recurring financial charges | 66B | - | €1,036 | +€1,036 | |
| Profit (loss) for the period before taxes | 9903 | €2,227 | €23,406 | +€21,179 | +951.1% |
| Income taxes | 67/77 | €1,899 | €7,110 | +€5,211 | +274.5% |
| Profit (loss) for the period | 9904 | €328 | €16,296 | +€15,968 | +4868.5% |
| Profit (loss) for the period to be appropriated | 9905 | €328 | €16,296 | +€15,968 | +4868.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.