CCA TERRASSEMENT: what changed
CCA TERRASSEMENT
Largest movements
- Tangible fixed assets -€4,500
down €4,500 (-44.6%), from €10,081 to €5,581
- Receivables within one year +€3,965
up €3,965 (+13.7%), from €28,916 to €32,881
of which Trade receivables: +€4,398
- Cash -€3,381
down €3,381 (-100%), from €3,381 to €0
mainly Net result for the year (-€7,885) and Current portion of long-term debt (-€4,070)
- Short-term financial debts +€11,148
new in 2025: €11,148
- Profit (loss) carried forward -€7,885
down €7,885, from €3,207 to -€4,679
- Current portion of long-term debt -€4,070
down €4,070 (-65.4%), from €6,227 to €2,157
- Tax, wage and social debts -€3,545
down €3,545 (-100%), from €3,545 to €0
of which Taxes: -€3,545
- Other debts +€3,268
up €3,268, from €0 to €3,268
- Gross operating margin +€1,843
up €1,843 (+47.8%), from -€3,858 to -€2,015
- Other operating charges -€521
down €521 (-56.6%), from €921 to €400
- Financial charges -€47
down €47 (-4.6%), from €1,017 to €971
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,378 | €38,462 | -€3,916 | -9.2% |
| Fixed assets | 21/28 | €10,081 | €5,581 | -€4,500 | -44.6% |
| Tangible fixed assets | 22/27 | €10,081 | €5,581 | -€4,500 | -44.6% |
| Furniture and vehicles | 24 | €10,081 | €5,581 | -€4,500 | -44.6% |
| Current assets | 29/58 | €32,297 | €32,881 | +€584 | +1.8% |
| Amounts receivable within one year | 40/41 | €28,916 | €32,881 | +€3,965 | +13.7% |
| Trade receivables | 40 | €22,623 | €27,020 | +€4,398 | +19.4% |
| Other amounts receivable | 41 | €6,293 | €5,861 | -€433 | -6.9% |
| Cash at bank and in hand | 54/58 | €3,381 | €0 | -€3,381 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €42,378 | €38,462 | -€3,916 | -9.2% |
| Equity | 10/15 | €13,207 | €5,321 | -€7,885 | -59.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,207 | -€4,679 | -€7,885 | |
| Amounts payable | 17/49 | €29,171 | €33,140 | +€3,969 | +13.6% |
| Amounts payable after more than one year | 17 | €2,157 | €0 | -€2,157 | -100% |
| Financial debts | 170/4 | €2,157 | €0 | -€2,157 | -100% |
| Amounts payable within one year | 42/48 | €27,014 | €33,140 | +€6,126 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €6,227 | €2,157 | -€4,070 | -65.4% |
| Financial debts | 43 | - | €11,148 | +€11,148 | |
| Credit institutions | 430/8 | - | €11,148 | +€11,148 | |
| Trade debts | 44 | €17,243 | €16,568 | -€674 | -3.9% |
| Suppliers | 440/4 | €17,243 | €16,568 | -€674 | -3.9% |
| Taxes, remuneration and social security | 45 | €3,545 | €0 | -€3,545 | -100% |
| Taxes | 450/3 | €3,545 | €0 | -€3,545 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €3,268 | +€3,268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €4,500 | = | 0.0% |
| Other operating charges | 640/8 | €921 | €400 | -€521 | -56.6% |
| Gross operating margin | 9900 | -€3,858 | -€2,015 | +€1,843 | +47.8% |
| Operating profit (loss) | 9901 | -€9,278 | -€6,915 | +€2,364 | +25.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,017 | €971 | -€47 | -4.6% |
| Recurring financial charges | 65 | €1,017 | €971 | -€47 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,296 | -€7,885 | +€2,410 | +23.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,296 | -€7,885 | +€2,410 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,296 | -€7,885 | +€2,410 | +23.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.