CCA MODE: 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.
CCA MODE
Largest movements
- Cash +€35,287
up €35,287 (+21.3%), from €165,917 to €201,204
mainly Net result for the year (+€35,806) and Trade debts (+€11,927)
- Tangible fixed assets +€13,140
up €13,140 (+716.7%), from €1,833 to €14,974
of which Other tangible fixed assets: +€9,454
- Stocks and contracts +€7,728
up €7,728 (+3.6%), from €214,727 to €222,455
- Receivables within one year -€5,817
down €5,817 (-32.9%), from €17,672 to €11,854
of which Other amounts receivable: -€3,500
- Profit (loss) carried forward +€35,806
up €35,806 (+35.0%), from €102,410 to €138,217
- Trade debts +€11,927
up €11,927 (+13.6%), from €87,600 to €99,527
- Depreciation -€20,216
down €20,216 (-89.7%), from €22,529 to €2,313
- Taxes +€5,094
up €5,094 (+70.3%), from €7,250 to €12,344
- Financial charges +€2,224
up €2,224 (+205.2%), from €1,084 to €3,308
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 | €400,547 | €450,885 | +€50,338 | +12.6% |
| Fixed assets | 21/28 | €2,232 | €15,372 | +€13,140 | +588.7% |
| Tangible fixed assets | 22/27 | €1,833 | €14,974 | +€13,140 | +716.7% |
| Plant, machinery and equipment | 23 | €915 | €597 | -€317 | -34.7% |
| Furniture and vehicles | 24 | €919 | €4,922 | +€4,003 | +435.7% |
| Other tangible fixed assets | 26 | €0 | €9,454 | +€9,454 | |
| Financial fixed assets | 28 | €399 | €399 | = | 0.0% |
| Current assets | 29/58 | €398,315 | €435,513 | +€37,197 | +9.3% |
| Stocks and contracts in progress | 3 | €214,727 | €222,455 | +€7,728 | +3.6% |
| Stocks | 30/36 | €214,727 | €222,455 | +€7,728 | +3.6% |
| Amounts receivable within one year | 40/41 | €17,672 | €11,854 | -€5,817 | -32.9% |
| Trade receivables | 40 | €12,672 | €10,354 | -€2,317 | -18.3% |
| Other amounts receivable | 41 | €5,000 | €1,500 | -€3,500 | -70.0% |
| Cash at bank and in hand | 54/58 | €165,917 | €201,204 | +€35,287 | +21.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €400,547 | €450,885 | +€50,338 | +12.6% |
| Equity | 10/15 | €124,410 | €160,217 | +€35,806 | +28.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,410 | €138,217 | +€35,806 | +35.0% |
| Amounts payable | 17/49 | €276,137 | €290,668 | +€14,531 | +5.3% |
| Amounts payable within one year | 42/48 | €276,137 | €290,668 | +€14,531 | +5.3% |
| Trade debts | 44 | €87,600 | €99,527 | +€11,927 | +13.6% |
| Suppliers | 440/4 | €87,600 | €99,527 | +€11,927 | +13.6% |
| Taxes, remuneration and social security | 45 | €48,537 | €51,141 | +€2,605 | +5.4% |
| Taxes | 450/3 | €24,921 | €25,283 | +€362 | +1.5% |
| Remuneration and social security | 454/9 | €23,616 | €25,858 | +€2,243 | +9.5% |
| Other amounts payable | 47/48 | €140,000 | €140,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €168,691 | €168,177 | -€514 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,529 | €2,313 | -€20,216 | -89.7% |
| Other operating charges | 640/8 | €696 | €746 | +€50 | +7.3% |
| Gross operating margin | 9900 | €208,656 | €210,293 | +€1,637 | +0.8% |
| Operating profit (loss) | 9901 | €16,741 | €39,057 | +€22,316 | +133.3% |
| Financial income | 75/76B | €11,991 | €12,401 | +€410 | +3.4% |
| Recurring financial income | 75 | €11,991 | €12,401 | +€410 | +3.4% |
| Financial charges | 65/66B | €1,084 | €3,308 | +€2,224 | +205.2% |
| Recurring financial charges | 65 | €1,084 | €3,308 | +€2,224 | +205.2% |
| Profit (loss) for the period before taxes | 9903 | €27,648 | €48,150 | +€20,502 | +74.2% |
| Income taxes | 67/77 | €7,250 | €12,344 | +€5,094 | +70.3% |
| Profit (loss) for the period | 9904 | €20,398 | €35,806 | +€15,408 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,398 | €35,806 | +€15,408 | +75.5% |
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 5 October 2026 via checked.be.