CCC-INVEST: 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-INVEST
Largest movements
- Cash -€126,068
down €126,068 (-95.9%), from €131,428 to €5,360
mainly Investment in fixed assets (net) (-€143,422) and Current investments (-€18,404)
- Tangible fixed assets +€105,520
up €105,520 (+97.0%), from €108,762 to €214,282
- Current investments +€18,404
new in 2025: €18,404
- Receivables within one year +€17,149
up €17,149 (+30.6%), from €56,092 to €73,241
of which Other amounts receivable: +€17,149
- Tax, wage and social debts +€14,042
up €14,042 (+91.4%), from €15,360 to €29,402
- Trade debts +€13,774
up €13,774 (+51.3%), from €26,825 to €40,600
- Reserves -€11,299
down €11,299 (-4.7%), from €242,585 to €231,286
- Gross operating margin -€242,939
down €242,939 (-85.7%), from €283,486 to €40,546
- Taxes -€47,085
down €47,085 (-79.5%), from €59,232 to €12,147
- Depreciation +€7,550
up €7,550 (+24.9%), from €30,352 to €37,902
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 | €296,283 | €311,287 | +€15,005 | +5.1% |
| Fixed assets | 21/28 | €108,762 | €214,282 | +€105,520 | +97.0% |
| Tangible fixed assets | 22/27 | €108,762 | €214,282 | +€105,520 | +97.0% |
| Furniture and vehicles | 24 | €108,762 | €214,282 | +€105,520 | +97.0% |
| Current assets | 29/58 | €187,521 | €97,006 | -€90,515 | -48.3% |
| Amounts receivable within one year | 40/41 | €56,092 | €73,241 | +€17,149 | +30.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €56,092 | €73,241 | +€17,149 | +30.6% |
| Current investments | 50/53 | - | €18,404 | +€18,404 | |
| Cash at bank and in hand | 54/58 | €131,428 | €5,360 | -€126,068 | -95.9% |
| Total equity and liabilities | 10/49 | €296,283 | €311,287 | +€15,005 | +5.1% |
| Equity | 10/15 | €252,585 | €241,286 | -€11,299 | -4.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €242,585 | €231,286 | -€11,299 | -4.7% |
| Distributable reserves | 133 | €242,585 | €231,286 | -€11,299 | -4.7% |
| Amounts payable | 17/49 | €43,698 | €70,002 | +€26,304 | +60.2% |
| Amounts payable within one year | 42/48 | €43,698 | €70,002 | +€26,304 | +60.2% |
| Trade debts | 44 | €26,825 | €40,600 | +€13,774 | +51.3% |
| Suppliers | 440/4 | €26,825 | €40,600 | +€13,774 | +51.3% |
| Taxes, remuneration and social security | 45 | €15,360 | €29,402 | +€14,042 | +91.4% |
| Taxes | 450/3 | €15,360 | €29,402 | +€14,042 | +91.4% |
| Other amounts payable | 47/48 | €1,513 | €0 | -€1,513 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,352 | €37,902 | +€7,550 | +24.9% |
| Other operating charges | 640/8 | €3,753 | €2,582 | -€1,170 | -31.2% |
| Gross operating margin | 9900 | €283,486 | €40,546 | -€242,939 | -85.7% |
| Operating profit (loss) | 9901 | €249,381 | €62 | -€249,319 | -100.0% |
| Financial income | 75/76B | €1,490 | €833 | -€656 | -44.1% |
| Recurring financial income | 75 | €1,490 | €833 | -€656 | -44.1% |
| Financial charges | 65/66B | €1,559 | €48 | -€1,511 | -96.9% |
| Recurring financial charges | 65 | €1,559 | €48 | -€1,511 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €249,312 | €848 | -€248,464 | -99.7% |
| Income taxes | 67/77 | €59,232 | €12,147 | -€47,085 | -79.5% |
| Profit (loss) for the period | 9904 | €190,079 | -€11,299 | -€201,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €190,079 | -€11,299 | -€201,379 |
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 29 October 2026 via checked.be.