CCC HDJ: 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.
CCC HDJ
Largest movements
- Receivables within one year +€16,653
new in 2025: €16,653
of which Trade receivables: +€10,164
- Cash -€5,276
down €5,276 (-24.7%), from €21,383 to €16,107
mainly Receivables within one year (-€16,653) and Investment in fixed assets (net) (-€3,014)
- Tangible fixed assets +€2,575
new in 2025: €2,575
- Reserves +€10,350
up €10,350 (+151.7%), from €6,821 to €17,171
- Other debts +€3,755
up €3,755 (+123.4%), from €3,044 to €6,799
- Tax, wage and social debts -€913
down €913 (-12.0%), from €7,617 to €6,705
of which Taxes: -€3,113
- Trade debts +€758
up €758 (+52.0%), from €1,458 to €2,216
- Gross operating margin +€8,288
up €8,288 (+83.0%), from €9,985 to €18,273
- Taxes +€2,300
up €2,300 (+89.8%), from €2,561 to €4,861
- Staff costs +€1,846
new in 2025: €1,846
- Depreciation +€440
new in 2025: €440
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 | €21,440 | €35,392 | +€13,952 | +65.1% |
| Fixed assets | 21/28 | €57 | €2,632 | +€2,575 | +4498.0% |
| Tangible fixed assets | 22/27 | - | €2,575 | +€2,575 | |
| Furniture and vehicles | 24 | - | €2,575 | +€2,575 | |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €21,383 | €32,760 | +€11,377 | +53.2% |
| Amounts receivable within one year | 40/41 | - | €16,653 | +€16,653 | |
| Trade receivables | 40 | - | €10,164 | +€10,164 | |
| Other amounts receivable | 41 | - | €6,489 | +€6,489 | |
| Cash at bank and in hand | 54/58 | €21,383 | €16,107 | -€5,276 | -24.7% |
| Total equity and liabilities | 10/49 | €21,440 | €35,392 | +€13,952 | +65.1% |
| Equity | 10/15 | €9,321 | €19,672 | +€10,350 | +111.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,821 | €17,171 | +€10,350 | +151.7% |
| Distributable reserves | 133 | €6,821 | €17,171 | +€10,350 | +151.7% |
| Profit (loss) carried forward | 14 | €0 | €1 | +€0 | +150.0% |
| Amounts payable | 17/49 | €12,119 | €15,720 | +€3,601 | +29.7% |
| Amounts payable within one year | 42/48 | €12,119 | €15,720 | +€3,601 | +29.7% |
| Trade debts | 44 | €1,458 | €2,216 | +€758 | +52.0% |
| Suppliers | 440/4 | €1,458 | €2,216 | +€758 | +52.0% |
| Taxes, remuneration and social security | 45 | €7,617 | €6,705 | -€913 | -12.0% |
| Taxes | 450/3 | €7,617 | €4,505 | -€3,113 | -40.9% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €3,044 | €6,799 | +€3,755 | +123.4% |
| Remuneration, social security and pensions | 62 | - | €1,846 | +€1,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €440 | +€440 | |
| Other operating charges | 640/8 | €594 | €741 | +€147 | +24.7% |
| Gross operating margin | 9900 | €9,985 | €18,273 | +€8,288 | +83.0% |
| Operating profit (loss) | 9901 | €9,390 | €15,246 | +€5,855 | +62.4% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €8 | €59 | +€51 | +629.8% |
| Recurring financial charges | 65 | €8 | €59 | +€51 | +629.8% |
| Profit (loss) for the period before taxes | 9903 | €9,382 | €15,212 | +€5,829 | +62.1% |
| Income taxes | 67/77 | €2,561 | €4,861 | +€2,300 | +89.8% |
| Profit (loss) for the period | 9904 | €6,821 | €10,350 | +€3,529 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,821 | €10,350 | +€3,529 | +51.7% |
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 10 October 2026 via checked.be.