CCH: 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.
CCH
Largest movements
- Tangible fixed assets +€18,556
up €18,556 (+25.7%), from €72,109 to €90,665
of which Furniture and vehicles: +€21,712
- Reserves -€30,229
down €30,229 (-72.1%), from €41,901 to €11,672
of which Distributable reserves: -€28,369
- Debts after one year +€17,828
up €17,828 (+70.2%), from €25,392 to €43,220
- Other debts +€17,133
up €17,133 (+14,519%), from €118 to €17,251
- Current portion of long-term debt +€10,024
up €10,024 (+102%), from €9,823 to €19,847
- Tax, wage and social debts +€3,465
up €3,465 (+42.0%), from €8,248 to €11,713
- Depreciation +€5,813
up €5,813 (+25.3%), from €22,988 to €28,801
- Taxes -€1,740
down €1,740 (-15.9%), from €10,967 to €9,227
- Gross operating margin +€882
up €882 (+1.5%), from €58,227 to €59,109
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 | €105,681 | €124,381 | +€18,700 | +17.7% |
| Fixed assets | 21/28 | €72,109 | €90,665 | +€18,556 | +25.7% |
| Tangible fixed assets | 22/27 | €72,109 | €90,665 | +€18,556 | +25.7% |
| Plant, machinery and equipment | 23 | €20,329 | €17,173 | -€3,156 | -15.5% |
| Furniture and vehicles | 24 | €51,780 | €73,492 | +€21,712 | +41.9% |
| Current assets | 29/58 | €33,572 | €33,716 | +€144 | +0.4% |
| Amounts receivable within one year | 40/41 | €6,512 | €7,402 | +€890 | +13.7% |
| Trade receivables | 40 | €6,512 | €6,629 | +€117 | +1.8% |
| Other amounts receivable | 41 | - | €773 | +€773 | |
| Cash at bank and in hand | 54/58 | €27,060 | €26,314 | -€746 | -2.8% |
| Total equity and liabilities | 10/49 | €105,681 | €124,381 | +€18,700 | +17.7% |
| Equity | 10/15 | €60,501 | €32,132 | -€28,369 | -46.9% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Contributions outside capital | 11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Share premium | 1100/10 | - | €20,460 | +€20,460 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €41,901 | €11,672 | -€30,229 | -72.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €40,041 | €11,672 | -€28,369 | -70.8% |
| Amounts payable | 17/49 | €45,180 | €92,249 | +€47,069 | +104% |
| Amounts payable after more than one year | 17 | €25,392 | €43,220 | +€17,828 | +70.2% |
| Financial debts | 170/4 | €25,392 | €43,220 | +€17,828 | +70.2% |
| Amounts payable within one year | 42/48 | €19,788 | €49,029 | +€29,241 | +148% |
| Current portion of amounts payable after more than one year | 42 | €9,823 | €19,847 | +€10,024 | +102% |
| Trade debts | 44 | €1,599 | €218 | -€1,381 | -86.4% |
| Suppliers | 440/4 | €1,599 | €218 | -€1,381 | -86.4% |
| Taxes, remuneration and social security | 45 | €8,248 | €11,713 | +€3,465 | +42.0% |
| Taxes | 450/3 | €8,248 | €11,713 | +€3,465 | +42.0% |
| Other amounts payable | 47/48 | €118 | €17,251 | +€17,133 | +14,519% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,988 | €28,801 | +€5,813 | +25.3% |
| Other operating charges | 640/8 | €657 | €641 | -€16 | -2.4% |
| Gross operating margin | 9900 | €58,227 | €59,109 | +€882 | +1.5% |
| Operating profit (loss) | 9901 | €34,582 | €29,667 | -€4,915 | -14.2% |
| Financial charges | 65/66B | €2,166 | €1,809 | -€357 | -16.5% |
| Recurring financial charges | 65 | €2,166 | €1,809 | -€357 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €32,416 | €27,858 | -€4,558 | -14.1% |
| Income taxes | 67/77 | €10,967 | €9,227 | -€1,740 | -15.9% |
| Profit (loss) for the period | 9904 | €21,449 | €18,631 | -€2,818 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,449 | €18,631 | -€2,818 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.