CCA One: 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 One
Largest movements
- Tangible fixed assets -€214,774
down €214,774 (-100.0%), from €214,774 to €0
of which Land and buildings: -€213,670
- Receivables after one year +€85,588
new in 2025: €85,588
- Receivables within one year -€32,256
down €32,256 (-100.0%), from €32,256 to €0
of which Trade receivables: -€28,130
- Current investments -€14,924
down €14,924 (-99.5%), from €15,000 to €76
- Deferred charges and accrued income -€4,647
down €4,647 (-100.0%), from €4,647 to €0
- Debts after one year -€189,162
down €189,162 (-100.0%), from €189,162 to €0
- Current portion of long-term debt -€87,273
down €87,273 (-100.0%), from €87,273 to €0
- Other debts +€70,000
up €70,000 (+3223.1%), from €2,172 to €72,172
- Profit (loss) carried forward +€54,681
up €54,681 (+83.8%), from -€65,257 to -€10,576
- Trade debts -€31,411
down €31,411 (-82.7%), from €37,988 to €6,577
- Gross operating margin +€140,144
up €140,144, from -€5,157 to €134,987
- Depreciation -€12,803
down €12,803 (-100.0%), from €12,803 to €0
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 | €270,941 | €86,984 | -€183,957 | -67.9% |
| Fixed assets | 21/28 | €215,612 | €0 | -€215,612 | -100.0% |
| Intangible fixed assets | 21 | €838 | €0 | -€838 | -100.0% |
| Tangible fixed assets | 22/27 | €214,774 | €0 | -€214,774 | -100.0% |
| Land and buildings | 22 | €213,670 | €0 | -€213,670 | -100.0% |
| Plant, machinery and equipment | 23 | €878 | €0 | -€878 | -100.0% |
| Furniture and vehicles | 24 | €226 | €0 | -€226 | -100.0% |
| Current assets | 29/58 | €55,329 | €86,984 | +€31,655 | +57.2% |
| Amounts receivable after more than one year | 29 | - | €85,588 | +€85,588 | |
| Other amounts receivable | 291 | - | €85,588 | +€85,588 | |
| Amounts receivable within one year | 40/41 | €32,256 | €0 | -€32,256 | -100.0% |
| Trade receivables | 40 | €28,130 | €0 | -€28,130 | -100.0% |
| Other amounts receivable | 41 | €4,127 | €0 | -€4,127 | -100.0% |
| Current investments | 50/53 | €15,000 | €76 | -€14,924 | -99.5% |
| Cash at bank and in hand | 54/58 | €3,426 | €1,320 | -€2,106 | -61.5% |
| Deferred charges and accrued income | 490/1 | €4,647 | €0 | -€4,647 | -100.0% |
| Total equity and liabilities | 10/49 | €270,941 | €86,984 | -€183,957 | -67.9% |
| Equity | 10/15 | -€46,657 | €8,024 | +€54,681 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,257 | -€10,576 | +€54,681 | +83.8% |
| Amounts payable | 17/49 | €317,598 | €78,961 | -€238,638 | -75.1% |
| Amounts payable after more than one year | 17 | €189,162 | €0 | -€189,162 | -100.0% |
| Financial debts | 170/4 | €189,162 | €0 | -€189,162 | -100.0% |
| Amounts payable within one year | 42/48 | €127,697 | €78,961 | -€48,736 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €87,273 | €0 | -€87,273 | -100.0% |
| Trade debts | 44 | €37,988 | €6,577 | -€31,411 | -82.7% |
| Suppliers | 440/4 | €37,988 | €6,577 | -€31,411 | -82.7% |
| Taxes, remuneration and social security | 45 | €264 | €212 | -€53 | -19.9% |
| Taxes | 450/3 | €264 | €212 | -€53 | -19.9% |
| Other amounts payable | 47/48 | €2,172 | €72,172 | +€70,000 | +3223.1% |
| Accrued charges and deferred income | 492/3 | €740 | €0 | -€740 | -100.0% |
| Non-recurring operating income | 76A | - | €181,975 | +€181,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,803 | €0 | -€12,803 | -100.0% |
| Other operating charges | 640/8 | €1,126 | €1,329 | +€202 | +18.0% |
| Non-recurring operating charges | 66A | - | €3,800 | +€3,800 | |
| Gross operating margin | 9900 | -€5,157 | €134,987 | +€140,144 | |
| Operating profit (loss) | 9901 | -€19,087 | €129,859 | +€148,945 | |
| Financial income | 75/76B | €1 | €1,192 | +€1,191 | +198543.3% |
| Recurring financial income | 75 | €1 | €1,192 | +€1,191 | +198543.3% |
| Financial charges | 65/66B | €6,510 | €6,247 | -€263 | -4.0% |
| Recurring financial charges | 65 | €6,510 | €6,247 | -€263 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,597 | €124,803 | +€150,400 | |
| Income taxes | 67/77 | €0 | €122 | +€122 | +67905.6% |
| Profit (loss) for the period | 9904 | -€25,597 | €124,681 | +€150,278 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,597 | €124,681 | +€150,278 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.