CCBM MANAGEMENT: 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.
CCBM MANAGEMENT
Largest movements
- Stocks and contracts +€22,182
up €22,182 (+252%), from €8,795 to €30,977
- Tangible fixed assets +€16,161
up €16,161 (+24.4%), from €66,206 to €82,368
of which Furniture and vehicles: +€16,632
- Receivables within one year +€8,910
up €8,910 (+43.0%), from €20,719 to €29,629
of which Other amounts receivable: +€5,077
- Cash +€6,740
up €6,740 (+55.5%), from €12,144 to €18,884
mainly Other debts (+€57,873) and Depreciation (+€16,346)
- Deferred charges and accrued income -€2,270
down €2,270 (-55.1%), from €4,123 to €1,853
- Other debts +€57,873
up €57,873 (+67.6%), from €85,571 to €143,444
- Tax, wage and social debts -€5,783
down €5,783 (-100%), from €5,783 to €0
- Gross operating margin +€19,037
up €19,037, from -€935 to €18,102
- Depreciation -€1,053
down €1,053 (-6.1%), from €17,399 to €16,346
- Other operating charges -€936
down €936 (-55.8%), from €1,678 to €742
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 | €111,988 | €163,711 | +€51,723 | +46.2% |
| Fixed assets | 21/28 | €66,206 | €82,368 | +€16,161 | +24.4% |
| Tangible fixed assets | 22/27 | €66,206 | €82,368 | +€16,161 | +24.4% |
| Plant, machinery and equipment | 23 | €1,876 | €1,406 | -€470 | -25.1% |
| Furniture and vehicles | 24 | €64,330 | €80,961 | +€16,632 | +25.9% |
| Current assets | 29/58 | €45,782 | €81,344 | +€35,562 | +77.7% |
| Stocks and contracts in progress | 3 | €8,795 | €30,977 | +€22,182 | +252% |
| Stocks | 30/36 | €8,795 | €30,977 | +€22,182 | +252% |
| Amounts receivable within one year | 40/41 | €20,719 | €29,629 | +€8,910 | +43.0% |
| Trade receivables | 40 | €20,719 | €24,552 | +€3,833 | +18.5% |
| Other amounts receivable | 41 | - | €5,077 | +€5,077 | |
| Cash at bank and in hand | 54/58 | €12,144 | €18,884 | +€6,740 | +55.5% |
| Deferred charges and accrued income | 490/1 | €4,123 | €1,853 | -€2,270 | -55.1% |
| Total equity and liabilities | 10/49 | €111,988 | €163,711 | +€51,723 | +46.2% |
| Equity | 10/15 | €19,466 | €20,156 | +€690 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€534 | €156 | +€690 | |
| Amounts payable | 17/49 | €92,522 | €143,555 | +€51,033 | +55.2% |
| Amounts payable within one year | 42/48 | €92,402 | €143,470 | +€51,068 | +55.3% |
| Trade debts | 44 | €1,048 | €26 | -€1,022 | -97.5% |
| Suppliers | 440/4 | €1,048 | €26 | -€1,022 | -97.5% |
| Taxes, remuneration and social security | 45 | €5,783 | €0 | -€5,783 | -100% |
| Taxes | 450/3 | €5,783 | €0 | -€5,783 | -100% |
| Other amounts payable | 47/48 | €85,571 | €143,444 | +€57,873 | +67.6% |
| Accrued charges and deferred income | 492/3 | €120 | €85 | -€35 | -29.2% |
| Non-recurring operating income | 76A | €0 | €637 | +€637 | +265,258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,399 | €16,346 | -€1,053 | -6.1% |
| Other operating charges | 640/8 | €1,678 | €742 | -€936 | -55.8% |
| Gross operating margin | 9900 | -€935 | €18,102 | +€19,037 | |
| Operating profit (loss) | 9901 | -€20,013 | €1,013 | +€21,025 | |
| Financial income | 75/76B | €4 | €1 | -€4 | -88.3% |
| Recurring financial income | 75 | €4 | €1 | -€4 | -88.3% |
| Financial charges | 65/66B | €72 | €84 | +€11 | +15.9% |
| Recurring financial charges | 65 | €72 | €84 | +€11 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,080 | €930 | +€21,010 | |
| Income taxes | 67/77 | €192 | €240 | +€48 | +25.0% |
| Profit (loss) for the period | 9904 | -€20,272 | €690 | +€20,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,272 | €690 | +€20,962 |
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 27 October 2026 via checked.be.