CCIM: 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.
CCIM
Largest movements
- Receivables within one year +€198,365
up €198,365 (+94.3%), from €210,372 to €408,737
of which Trade receivables: +€193,710
- Reserves +€189,304
up €189,304 (+50.3%), from €376,307 to €565,612
- Tax, wage and social debts +€13,676
up €13,676 (+734.2%), from €1,863 to €15,539
- Financial income +€200,000
up €200,000 (+1999999900.0%), from €0 to €200,000
- Taxes +€15,937
up €15,937 (+58.8%), from €27,104 to €43,041
- Gross operating margin -€10,347
down €10,347 (-10.1%), from €102,691 to €92,344
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 | €546,751 | €741,659 | +€194,907 | +35.6% |
| Fixed assets | 21/28 | €325,447 | €325,447 | = | 0.0% |
| Tangible fixed assets | 22/27 | €160,447 | €160,447 | = | 0.0% |
| Land and buildings | 22 | €104,521 | €104,521 | = | 0.0% |
| Furniture and vehicles | 24 | €3,126 | €3,126 | = | 0.0% |
| Assets under construction and advance payments | 27 | €52,800 | €52,800 | = | 0.0% |
| Financial fixed assets | 28 | €165,000 | €165,000 | = | 0.0% |
| Current assets | 29/58 | €221,304 | €416,212 | +€194,907 | +88.1% |
| Amounts receivable within one year | 40/41 | €210,372 | €408,737 | +€198,365 | +94.3% |
| Trade receivables | 40 | €207,476 | €401,186 | +€193,710 | +93.4% |
| Other amounts receivable | 41 | €2,896 | €7,551 | +€4,655 | +160.7% |
| Cash at bank and in hand | 54/58 | €10,932 | €7,474 | -€3,458 | -31.6% |
| Total equity and liabilities | 10/49 | €546,751 | €741,659 | +€194,907 | +35.6% |
| Equity | 10/15 | €465,007 | €654,312 | +€189,304 | +40.7% |
| Contributions | 10/11 | €88,700 | €88,700 | = | 0.0% |
| Reserves | 13 | €376,307 | €565,612 | +€189,304 | +50.3% |
| Distributable reserves | 133 | €376,307 | €565,612 | +€189,304 | +50.3% |
| Amounts payable | 17/49 | €81,744 | €87,347 | +€5,603 | +6.9% |
| Amounts payable after more than one year | 17 | €60,483 | €53,896 | -€6,587 | -10.9% |
| Financial debts | 170/4 | €60,483 | €53,896 | -€6,587 | -10.9% |
| Amounts payable within one year | 42/48 | €21,260 | €33,451 | +€12,190 | +57.3% |
| Current portion of amounts payable after more than one year | 42 | €6,490 | €6,587 | +€97 | +1.5% |
| Financial debts | 43 | €623 | €623 | -€0 | 0.0% |
| Credit institutions | 430/8 | €623 | €623 | -€0 | 0.0% |
| Trade debts | 44 | €2,496 | €3,260 | +€764 | +30.6% |
| Suppliers | 440/4 | €2,496 | €3,260 | +€764 | +30.6% |
| Taxes, remuneration and social security | 45 | €1,863 | €15,539 | +€13,676 | +734.2% |
| Taxes | 450/3 | €1,863 | €15,539 | +€13,676 | +734.2% |
| Other amounts payable | 47/48 | €9,789 | €7,441 | -€2,347 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | - | -€547 | |
| Other operating charges | 640/8 | €1,245 | €1,017 | -€228 | -18.3% |
| Gross operating margin | 9900 | €102,691 | €92,344 | -€10,347 | -10.1% |
| Operating profit (loss) | 9901 | €100,899 | €91,327 | -€9,573 | -9.5% |
| Financial income | 75/76B | €0 | €200,000 | +€200,000 | +1999999900.0% |
| Recurring financial income | 75 | €0 | €200,000 | +€200,000 | +1999999900.0% |
| Financial charges | 65/66B | €1,518 | €1,761 | +€243 | +16.0% |
| Recurring financial charges | 65 | €1,518 | €1,761 | +€243 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €99,381 | €289,566 | +€190,185 | +191.4% |
| Income taxes | 67/77 | €27,104 | €43,041 | +€15,937 | +58.8% |
| Profit (loss) for the period | 9904 | €72,277 | €246,525 | +€174,248 | +241.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,277 | €246,525 | +€174,248 | +241.1% |
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 11 October 2026 via checked.be.