CCB MANAGEMENT: 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.
CCB MANAGEMENT
Largest movements
- Receivables within one year +€12,562
up €12,562 (+40.0%), from €31,417 to €43,979
of which Trade receivables: +€14,520
- Tangible fixed assets -€3,276
down €3,276 (-50.6%), from €6,478 to €3,202
of which Other tangible fixed assets: -€2,155
- Cash +€1,822
up €1,822 (+192.4%), from €947 to €2,769
mainly Net result for the year (+€21,763) and Tax, wage and social debts (+€7,377)
- Profit (loss) carried forward +€21,763
up €21,763 (+19.7%), from -€110,309 to -€88,546
- Other debts -€18,839
down €18,839 (-18.2%), from €103,657 to €84,819
- Tax, wage and social debts +€7,377
new in 2025: €7,377
- Gross operating margin +€49,517
up €49,517, from -€23,080 to €26,438
- Financial charges -€679
down €679 (-43.6%), from €1,558 to €879
- Other operating charges +€338
up €338 (+185.9%), from €182 to €520
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 | €39,261 | €49,949 | +€10,688 | +27.2% |
| Fixed assets | 21/28 | €6,478 | €3,202 | -€3,276 | -50.6% |
| Tangible fixed assets | 22/27 | €6,478 | €3,202 | -€3,276 | -50.6% |
| Plant, machinery and equipment | 23 | €1,121 | €0 | -€1,121 | -100.0% |
| Other tangible fixed assets | 26 | €5,357 | €3,202 | -€2,155 | -40.2% |
| Current assets | 29/58 | €32,783 | €46,747 | +€13,964 | +42.6% |
| Amounts receivable within one year | 40/41 | €31,417 | €43,979 | +€12,562 | +40.0% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €31,417 | €29,459 | -€1,958 | -6.2% |
| Cash at bank and in hand | 54/58 | €947 | €2,769 | +€1,822 | +192.4% |
| Deferred charges and accrued income | 490/1 | €420 | €0 | -€420 | -100.0% |
| Total equity and liabilities | 10/49 | €39,261 | €49,949 | +€10,688 | +27.2% |
| Equity | 10/15 | -€64,396 | -€42,633 | +€21,763 | +33.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,713 | €39,713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,853 | €37,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,309 | -€88,546 | +€21,763 | +19.7% |
| Amounts payable | 17/49 | €103,657 | €92,582 | -€11,075 | -10.7% |
| Amounts payable within one year | 42/48 | €103,657 | €92,582 | -€11,075 | -10.7% |
| Trade debts | 44 | - | €387 | +€387 | |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | - | €7,377 | +€7,377 | |
| Taxes | 450/3 | - | €7,377 | +€7,377 | |
| Other amounts payable | 47/48 | €103,657 | €84,819 | -€18,839 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,284 | €3,276 | -€7 | -0.2% |
| Other operating charges | 640/8 | €182 | €520 | +€338 | +185.9% |
| Gross operating margin | 9900 | -€23,080 | €26,438 | +€49,517 | |
| Operating profit (loss) | 9901 | -€26,545 | €22,642 | +€49,187 | |
| Financial charges | 65/66B | €1,558 | €879 | -€679 | -43.6% |
| Recurring financial charges | 65 | €1,558 | €879 | -€679 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,103 | €21,763 | +€49,866 | |
| Profit (loss) for the period | 9904 | -€28,103 | €21,763 | +€49,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,103 | €21,763 | +€49,866 |
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 7 October 2026 via checked.be.