CCL Consult BVBA: 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.
CCL Consult BVBA
Largest movements
- Receivables within one year -€387,000
down €387,000 (-39.5%), from €979,026 to €592,026
of which Other amounts receivable: -€496,406
- Cash +€59,891
up €59,891 (+451%), from €13,268 to €73,159
mainly Receivables within one year (+€387,000) and Net result for the year (+€172,279)
- Reserves -€303,799
down €303,799 (-23.5%), from €1.3m to €987,944
- Tax, wage and social debts -€24,593
down €24,593 (-72.4%), from €33,984 to €9,391
of which Taxes: -€19,020
- Gross operating margin -€169,853
down €169,853 (-30.5%), from €557,053 to €387,201
- Taxes -€36,526
down €36,526 (-31.0%), from €117,873 to €81,347
- Staff costs -€12,280
down €12,280 (-9.7%), from €127,104 to €114,824
- Financial income -€11,084
down €11,084 (-30.6%), from €36,236 to €25,152
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 | €1,367,978 | €1,033,887 | -€334,091 | -24.4% |
| Fixed assets | 21/28 | €174,439 | €167,505 | -€6,934 | -4.0% |
| Tangible fixed assets | 22/27 | €174,439 | €167,505 | -€6,934 | -4.0% |
| Land and buildings | 22 | €168,890 | €166,318 | -€2,572 | -1.5% |
| Furniture and vehicles | 24 | €5,549 | €1,188 | -€4,361 | -78.6% |
| Current assets | 29/58 | €1,193,539 | €866,382 | -€327,157 | -27.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €979,026 | €592,026 | -€387,000 | -39.5% |
| Trade receivables | 40 | €43,354 | €152,760 | +€109,406 | +252% |
| Other amounts receivable | 41 | €935,672 | €439,266 | -€496,406 | -53.1% |
| Cash at bank and in hand | 54/58 | €13,268 | €73,159 | +€59,891 | +451% |
| Deferred charges and accrued income | 490/1 | €1,244 | €1,197 | -€48 | -3.8% |
| Total equity and liabilities | 10/49 | €1,367,978 | €1,033,887 | -€334,091 | -24.4% |
| Equity | 10/15 | €1,310,335 | €1,006,536 | -€303,799 | -23.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,291,743 | €987,944 | -€303,799 | -23.5% |
| Distributable reserves | 133 | €1,291,743 | €987,944 | -€303,799 | -23.5% |
| Amounts payable | 17/49 | €57,643 | €27,351 | -€30,292 | -52.6% |
| Amounts payable within one year | 42/48 | €57,643 | €27,351 | -€30,292 | -52.6% |
| Trade debts | 44 | €19,747 | €11,607 | -€8,140 | -41.2% |
| Suppliers | 440/4 | €19,747 | €11,607 | -€8,140 | -41.2% |
| Taxes, remuneration and social security | 45 | €33,984 | €9,391 | -€24,593 | -72.4% |
| Taxes | 450/3 | €19,020 | - | -€19,020 | |
| Remuneration and social security | 454/9 | €14,964 | €9,391 | -€5,573 | -37.2% |
| Other amounts payable | 47/48 | €3,912 | €6,353 | +€2,441 | +62.4% |
| Remuneration, social security and pensions | 62 | €127,104 | €114,824 | -€12,280 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,230 | €41,680 | -€550 | -1.3% |
| Other operating charges | 640/8 | €2,122 | €2,136 | +€13 | +0.6% |
| Gross operating margin | 9900 | €557,053 | €387,201 | -€169,853 | -30.5% |
| Operating profit (loss) | 9901 | €385,597 | €228,560 | -€157,037 | -40.7% |
| Financial income | 75/76B | €36,236 | €25,152 | -€11,084 | -30.6% |
| Recurring financial income | 75 | €36,236 | €25,152 | -€11,084 | -30.6% |
| Financial charges | 65/66B | €1,726 | €87 | -€1,639 | -95.0% |
| Recurring financial charges | 65 | €1,726 | €87 | -€1,639 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €420,107 | €253,626 | -€166,482 | -39.6% |
| Income taxes | 67/77 | €117,873 | €81,347 | -€36,526 | -31.0% |
| Profit (loss) for the period | 9904 | €302,234 | €172,279 | -€129,956 | -43.0% |
| Transfer from tax-exempt reserves | 789 | €42,700 | - | -€42,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €344,934 | €172,279 | -€172,656 | -50.1% |
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 29 October 2026 via checked.be.