Cca Consulting: 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.
Cca Consulting
Largest movements
- Cash +€28,556
up €28,556 (+49.8%), from €57,340 to €85,895
mainly Net result for the year (+€21,838) and Depreciation (+€12,545)
- Tangible fixed assets -€12,545
down €12,545 (-26.1%), from €47,990 to €35,446
- Receivables within one year +€5,346
up €5,346 (+42.3%), from €12,629 to €17,975
of which Trade receivables: +€3,343
- Profit (loss) carried forward +€21,838
up €21,838 (+67.2%), from €32,476 to €54,314
- Tax, wage and social debts +€1,578
up €1,578 (+10.9%), from €14,482 to €16,061
- Gross operating margin -€4,332
down €4,332 (-8.7%), from €49,939 to €45,607
- Taxes -€1,307
down €1,307 (-16.0%), from €8,164 to €6,857
- Financial charges -€617
down €617 (-12.6%), from €4,889 to €4,272
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 | €119,742 | €141,214 | +€21,472 | +17.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €47,990 | €35,446 | -€12,545 | -26.1% |
| Tangible fixed assets | 22/27 | €47,990 | €35,446 | -€12,545 | -26.1% |
| Furniture and vehicles | 24 | €47,990 | €35,446 | -€12,545 | -26.1% |
| Current assets | 29/58 | €71,752 | €105,769 | +€34,017 | +47.4% |
| Amounts receivable within one year | 40/41 | €12,629 | €17,975 | +€5,346 | +42.3% |
| Trade receivables | 40 | €12,629 | €15,972 | +€3,343 | +26.5% |
| Other amounts receivable | 41 | - | €2,003 | +€2,003 | |
| Cash at bank and in hand | 54/58 | €57,340 | €85,895 | +€28,556 | +49.8% |
| Deferred charges and accrued income | 490/1 | €1,783 | €1,898 | +€115 | +6.5% |
| Total equity and liabilities | 10/49 | €119,742 | €141,214 | +€21,472 | +17.9% |
| Equity | 10/15 | €33,976 | €55,814 | +€21,838 | +64.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,476 | €54,314 | +€21,838 | +67.2% |
| Amounts payable | 17/49 | €85,766 | €85,400 | -€365 | -0.4% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,372 | €20,354 | +€982 | +5.1% |
| Trade debts | 44 | €3,814 | €3,128 | -€687 | -18.0% |
| Suppliers | 440/4 | €3,814 | €3,128 | -€687 | -18.0% |
| Taxes, remuneration and social security | 45 | €14,482 | €16,061 | +€1,578 | +10.9% |
| Taxes | 450/3 | €14,482 | €16,061 | +€1,578 | +10.9% |
| Other amounts payable | 47/48 | €1,075 | €1,166 | +€90 | +8.4% |
| Accrued charges and deferred income | 492/3 | €1,393 | €46 | -€1,347 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,545 | €12,545 | = | 0.0% |
| Other operating charges | 640/8 | €172 | €279 | +€107 | +62.2% |
| Gross operating margin | 9900 | €49,939 | €45,607 | -€4,332 | -8.7% |
| Operating profit (loss) | 9901 | €37,223 | €32,783 | -€4,439 | -11.9% |
| Financial income | 75/76B | €12 | €183 | +€171 | +1,442% |
| Recurring financial income | 75 | €12 | €183 | +€171 | +1,442% |
| Financial charges | 65/66B | €4,889 | €4,272 | -€617 | -12.6% |
| Recurring financial charges | 65 | €4,889 | €4,272 | -€617 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €32,345 | €28,694 | -€3,651 | -11.3% |
| Income taxes | 67/77 | €8,164 | €6,857 | -€1,307 | -16.0% |
| Profit (loss) for the period | 9904 | €24,182 | €21,838 | -€2,344 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,182 | €21,838 | -€2,344 | -9.7% |
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 15 October 2026 via checked.be.