CCL BELGIUM: 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.
What changed
CCL BELGIUM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €858,789+€1.7m
Equity
€11.6m
2024 · €8.9m+€2.7m
Cash
€1.4m
2024 · €150,681+€1.3m
Balance sheet total
€19.8m
2024 · €18.3m+€1.5m
Largest movements
Assets
- Cash +€1.3m
up €1.3m (+844%), from €150,681 to €1.4m
mainly Net result for the year (+€2.5m) and Other debts (+€300,000)
- Receivables within one year +€239,948
up €239,948 (+23.5%), from €1.0m to €1.3m
of which Other amounts receivable: +€213,405
Equity and liabilities
- Profit (loss) carried forward +€2.5m
up €2.5m (+28.7%), from €8.8m to €11.3m
- Debts after one year -€1.4m
down €1.4m (-18.9%), from €7.6m to €6.2m
- Other debts +€300,000
up €300,000 (+150%), from €200,000 to €500,000
- Reserves +€220,178
up €220,178 (+3,553%), from €6,197 to €226,375
of which Distributable reserves: +€220,178
Income statement
- Financial income +€1.6m
up €1.6m (+310%), from €522,988 to €2.1m
- Turnover +€1.2m
new in 2025: €1.2m
- Gross operating margin -€1.1m
no longer reported in 2025 (was €1.1m)
- Taxes -€364,009
down €364,009, from €305,074 to -€58,935
- Services and other goods +€343,598
new in 2025: €343,598
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.
Result 2024
€858,789
Turnover
+€1.2m
Other operating income
+€81,121
Services and other goods
-€343,598
Staff costs
-€31,035
Depreciation
+€2,300
Other operating charges
+€2,271
Other operating items
-€1.1m
Financial income
+€1.6m
Financial charges
-€159,304
Taxes
+€364,009
Result 2025
€2.5m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.5m
Investment
+€47,081
Financing
-€1.2m
Cash 2024
€150,681
From operations (derived)
+€2.5m
Net result for the year
+€2.5m
Depreciation
+€6,089
Receivables within one year
-€239,948
Deferred charges and accrued income
+€1,135
Trade debts
-€24,240
Tax, wage and social debts
-€108,621
Other debts
+€300,000
Investment (derived)
+€47,081
Investment in fixed assets (net)
+€30,045
Current investments
+€17,036
Financing
-€1.2m
Debts after one year
-€1.4m
Current portion of long-term debt
-€20,606
Contributions, distributions and other
+€220,178
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,340,846 | €19,797,867 | +€1.5m | +7.9% |
| Fixed assets | 21/28 | €17,147,829 | €17,111,694 | -€36,135 | -0.2% |
| Tangible fixed assets | 22/27 | €405,382 | €398,247 | -€7,135 | -1.8% |
| Land and buildings | 22 | €401,602 | €396,408 | -€5,195 | -1.3% |
| Plant, machinery and equipment | 23 | €1,884 | €1,349 | -€535 | -28.4% |
| Furniture and vehicles | 24 | €1,896 | €491 | -€1,406 | -74.1% |
| Financial fixed assets | 28 | €16,742,446 | €16,713,447 | -€28,999 | -0.2% |
| Affiliated companies | 280/1 | - | €16,713,447 | +€16.7m | |
| Participating interests | 280 | - | €16,713,447 | +€16.7m | |
| Current assets | 29/58 | €1,193,018 | €2,686,173 | +€1.5m | +125% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,020,635 | €1,260,583 | +€239,948 | +23.5% |
| Trade receivables | 40 | €220,635 | €247,178 | +€26,543 | +12.0% |
| Other amounts receivable | 41 | €800,000 | €1,013,405 | +€213,405 | +26.7% |
| Current investments | 50/53 | €17,036 | €0 | -€17,036 | -100% |
| Other investments | 51/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €150,681 | €1,422,059 | +€1.3m | +844% |
| Deferred charges and accrued income | 490/1 | €4,666 | €3,531 | -€1,135 | -24.3% |
| Total equity and liabilities | 10/49 | €18,340,846 | €19,797,867 | +€1.5m | +7.9% |
| Equity | 10/15 | €8,870,099 | €11,612,670 | +€2.7m | +30.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €226,375 | +€220,178 | +3,553% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | - | €220,178 | +€220,178 | |
| Profit (loss) carried forward | 14 | €8,801,928 | €11,324,322 | +€2.5m | +28.7% |
| Amounts payable | 17/49 | €9,470,747 | €8,185,197 | -€1.3m | -13.6% |
| Amounts payable after more than one year | 17 | €7,587,909 | €6,155,826 | -€1.4m | -18.9% |
| Financial debts | 170/4 | €7,587,909 | €6,155,826 | -€1.4m | -18.9% |
| Credit institutions | 173 | - | €6,155,826 | +€6.2m | |
| Amounts payable within one year | 42/48 | €1,882,838 | €2,029,371 | +€146,533 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €1,452,690 | €1,432,083 | -€20,606 | -1.4% |
| Trade debts | 44 | €52,207 | €27,967 | -€24,240 | -46.4% |
| Suppliers | 440/4 | €52,207 | €27,967 | -€24,240 | -46.4% |
| Taxes, remuneration and social security | 45 | €177,941 | €69,320 | -€108,621 | -61.0% |
| Taxes | 450/3 | €155,775 | €38,842 | -€116,932 | -75.1% |
| Remuneration and social security | 454/9 | €22,167 | €30,478 | +€8,311 | +37.5% |
| Other amounts payable | 47/48 | €200,000 | €500,000 | +€300,000 | +150% |
| Operating income | 70/76A | - | €1,284,018 | +€1.3m | |
| Turnover | 70 | - | €1,202,896 | +€1.2m | |
| Other operating income | 74 | - | €81,121 | +€81,121 | |
| Non-recurring operating income | 76A | €4,135 | €0 | -€4,135 | -100% |
| Operating charges | 60/66A | - | €701,730 | +€701,730 | |
| Services and other goods | 61 | - | €343,598 | +€343,598 | |
| Remuneration, social security and pensions | 62 | €293,399 | €324,434 | +€31,035 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,390 | €6,089 | -€2,300 | -27.4% |
| Other operating charges | 640/8 | €14,680 | €12,409 | -€2,271 | -15.5% |
| Non-recurring operating charges | 66A | - | €15,201 | +€15,201 | |
| Gross operating margin | 9900 | €1,063,375 | - | -€1.1m | |
| Operating profit (loss) | 9901 | €746,906 | €582,287 | -€164,619 | -22.0% |
| Financial income | 75/76B | €522,988 | €2,146,508 | +€1.6m | +310% |
| Recurring financial income | 75 | €522,988 | €2,146,508 | +€1.6m | +310% |
| Income from financial fixed assets | 750 | - | €2,095,122 | +€2.1m | |
| Other financial income | 752/9 | - | €51,385 | +€51,385 | |
| Financial charges | 65/66B | €106,032 | €265,337 | +€159,304 | +150% |
| Recurring financial charges | 65 | €106,032 | €265,337 | +€159,304 | +150% |
| Debt charges | 650 | - | €261,014 | +€261,014 | |
| Other financial charges | 652/9 | - | €4,323 | +€4,323 | |
| Profit (loss) for the period before taxes | 9903 | €1,163,862 | €2,463,458 | +€1.3m | +112% |
| Income taxes | 67/77 | €305,074 | -€58,935 | -€364,009 | |
| Taxes | 670/3 | - | €100,000 | +€100,000 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €158,935 | +€158,935 | |
| Profit (loss) for the period | 9904 | €858,789 | €2,522,393 | +€1.7m | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €858,789 | €2,522,393 | +€1.7m | +194% |
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.