CCB MODE: 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.
"CCB MODE"
Largest movements
- Tangible fixed assets -€78,677
down €78,677 (-24.7%), from €319,014 to €240,337
of which Other tangible fixed assets: -€48,848
- Receivables within one year +€14,820
up €14,820 (+7.8%), from €191,001 to €205,821
of which Other amounts receivable: +€20,000
- Stocks and contracts +€13,186
up €13,186 (+3.6%), from €371,385 to €384,571
- Cash +€11,653
up €11,653 (+4.5%), from €258,005 to €269,658
mainly Depreciation (+€78,677) and Net result for the year (+€71,073)
- Debts after one year -€103,310
down €103,310 (-62.9%), from €164,228 to €60,918
- Profit (loss) carried forward +€71,073
up €71,073 (+15.0%), from €473,848 to €544,922
- Tax, wage and social debts -€15,986
down €15,986 (-21.2%), from €75,393 to €59,407
of which Taxes: -€12,304
- Gross operating margin -€37,869
down €37,869 (-9.1%), from €418,428 to €380,559
- Depreciation -€18,528
down €18,528 (-19.1%), from €97,205 to €78,677
- Staff costs -€9,750
down €9,750 (-4.3%), from €228,467 to €218,717
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 | €1,140,042 | €1,102,693 | -€37,350 | -3.3% |
| Fixed assets | 21/28 | €319,652 | €240,974 | -€78,677 | -24.6% |
| Tangible fixed assets | 22/27 | €319,014 | €240,337 | -€78,677 | -24.7% |
| Plant, machinery and equipment | 23 | €76,266 | €49,985 | -€26,281 | -34.5% |
| Furniture and vehicles | 24 | €10,636 | €7,088 | -€3,548 | -33.4% |
| Other tangible fixed assets | 26 | €232,112 | €183,263 | -€48,848 | -21.0% |
| Financial fixed assets | 28 | €638 | €638 | = | 0.0% |
| Current assets | 29/58 | €820,391 | €861,718 | +€41,328 | +5.0% |
| Stocks and contracts in progress | 3 | €371,385 | €384,571 | +€13,186 | +3.6% |
| Stocks | 30/36 | €371,385 | €384,571 | +€13,186 | +3.6% |
| Amounts receivable within one year | 40/41 | €191,001 | €205,821 | +€14,820 | +7.8% |
| Trade receivables | 40 | €21,001 | €15,821 | -€5,180 | -24.7% |
| Other amounts receivable | 41 | €170,000 | €190,000 | +€20,000 | +11.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €258,005 | €269,658 | +€11,653 | +4.5% |
| Deferred charges and accrued income | 490/1 | - | €1,669 | +€1,669 | |
| Total equity and liabilities | 10/49 | €1,140,042 | €1,102,693 | -€37,350 | -3.3% |
| Equity | 10/15 | €639,398 | €710,472 | +€71,073 | +11.1% |
| Contributions | 10/11 | €150,500 | €150,500 | = | 0.0% |
| Reserves | 13 | €15,050 | €15,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,050 | €15,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,050 | €15,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €473,848 | €544,922 | +€71,073 | +15.0% |
| Amounts payable | 17/49 | €500,644 | €392,221 | -€108,423 | -21.7% |
| Amounts payable after more than one year | 17 | €164,228 | €60,918 | -€103,310 | -62.9% |
| Financial debts | 170/4 | €164,228 | €60,918 | -€103,310 | -62.9% |
| Amounts payable within one year | 42/48 | €336,416 | €331,304 | -€5,113 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €101,912 | €103,310 | +€1,398 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €159,112 | €168,586 | +€9,474 | +6.0% |
| Suppliers | 440/4 | €159,112 | €168,586 | +€9,474 | +6.0% |
| Taxes, remuneration and social security | 45 | €75,393 | €59,407 | -€15,986 | -21.2% |
| Taxes | 450/3 | €48,241 | €35,937 | -€12,304 | -25.5% |
| Remuneration and social security | 454/9 | €27,152 | €23,470 | -€3,681 | -13.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €228,467 | €218,717 | -€9,750 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,205 | €78,677 | -€18,528 | -19.1% |
| Other operating charges | 640/8 | €966 | €965 | -€0 | 0.0% |
| Gross operating margin | 9900 | €418,428 | €380,559 | -€37,869 | -9.1% |
| Operating profit (loss) | 9901 | €91,789 | €82,199 | -€9,590 | -10.4% |
| Financial income | 75/76B | €26,531 | €25,781 | -€750 | -2.8% |
| Recurring financial income | 75 | €26,531 | €25,781 | -€750 | -2.8% |
| Financial charges | 65/66B | €7,908 | €6,991 | -€917 | -11.6% |
| Recurring financial charges | 65 | €7,908 | €6,991 | -€917 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €110,412 | €100,988 | -€9,424 | -8.5% |
| Income taxes | 67/77 | €28,217 | €29,915 | +€1,698 | +6.0% |
| Profit (loss) for the period | 9904 | €82,195 | €71,073 | -€11,121 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,195 | €71,073 | -€11,121 | -13.5% |
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 26 October 2026 via checked.be.