CCH MODE: what changed
Two fiscal 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 MODE
Largest movements
- Tangible fixed assets -€56,902
down €56,902 (-7.1%), from €800,357 to €743,455
- Debts after one year -€77,546
down €77,546 (-13.4%), from €579,456 to €501,910
- Profit (loss) carried forward +€20,977
up €20,977 (+6.2%), from -€337,134 to -€316,157
- Gross operating margin +€8,054
up €8,054 (+8.0%), from €100,078 to €108,133
- Financial charges +€4,262
up €4,262 (+47.4%), from €8,989 to €13,252
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 | €832,171 | €773,282 | -€58,890 | -7.1% |
| Formation expenses | 20 | €4,368 | €0 | -€4,368 | -100.0% |
| Fixed assets | 21/28 | €801,022 | €744,120 | -€56,902 | -7.1% |
| Tangible fixed assets | 22/27 | €800,357 | €743,455 | -€56,902 | -7.1% |
| Land and buildings | 22 | €800,357 | €743,455 | -€56,902 | -7.1% |
| Financial fixed assets | 28 | €665 | €665 | = | 0.0% |
| Current assets | 29/58 | €26,781 | €29,162 | +€2,381 | +8.9% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,675 | +€675 | +6.8% |
| Other amounts receivable | 41 | €10,000 | €10,675 | +€675 | +6.8% |
| Cash at bank and in hand | 54/58 | €16,781 | €17,840 | +€1,059 | +6.3% |
| Deferred charges and accrued income | 490/1 | €0 | €647 | +€647 | |
| Total equity and liabilities | 10/49 | €832,171 | €773,282 | -€58,890 | -7.1% |
| Equity | 10/15 | -€317,034 | -€296,057 | +€20,977 | +6.6% |
| Contributions | 10/11 | €20,100 | €20,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€337,134 | -€316,157 | +€20,977 | +6.2% |
| Amounts payable | 17/49 | €1,149,205 | €1,069,338 | -€79,867 | -6.9% |
| Amounts payable after more than one year | 17 | €579,456 | €501,910 | -€77,546 | -13.4% |
| Financial debts | 170/4 | €579,456 | €501,910 | -€77,546 | -13.4% |
| Amounts payable within one year | 42/48 | €557,889 | €555,195 | -€2,694 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €76,564 | €77,546 | +€982 | +1.3% |
| Trade debts | 44 | €3,988 | €47 | -€3,941 | -98.8% |
| Suppliers | 440/4 | €3,988 | €47 | -€3,941 | -98.8% |
| Other amounts payable | 47/48 | €477,337 | €477,603 | +€265 | +0.1% |
| Accrued charges and deferred income | 492/3 | €11,861 | €12,233 | +€372 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,270 | €61,270 | = | 0.0% |
| Other operating charges | 640/8 | €11,861 | €12,633 | +€772 | +6.5% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €100,078 | €108,133 | +€8,054 | +8.0% |
| Operating profit (loss) | 9901 | €26,947 | €34,229 | +€7,282 | +27.0% |
| Financial charges | 65/66B | €8,989 | €13,252 | +€4,262 | +47.4% |
| Recurring financial charges | 65 | €8,989 | €13,252 | +€4,262 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €17,958 | €20,977 | +€3,020 | +16.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €17,958 | €20,977 | +€3,020 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,958 | €20,977 | +€3,020 | +16.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.