CCL MODE: 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 MODE
Largest movements
- Receivables within one year +€477,037
up €477,037 (+1,678%), from €28,424 to €505,462
of which Other amounts receivable: +€484,196
- Financial fixed assets +€327,000
new in 2025: €327,000
- Cash +€53,501
up €53,501 (+1,161%), from €4,610 to €58,111
mainly Other debts (+€452,848) and Contributions, distributions and other (+€401,708)
- Intangible fixed assets -€32,783
down €32,783 (-15.3%), from €214,935 to €182,152
- Other debts +€452,848
up €452,848 (+302%), from €150,000 to €602,848
- Profit (loss) carried forward +€360,450
up €360,450, from -€48,051 to €312,399
- Contributions +€55,000
up €55,000 (+296%), from €18,600 to €73,600
- Current portion of long-term debt -€48,688
down €48,688 (-39.0%), from €125,000 to €76,313
- Gross operating margin +€38,664
up €38,664 (+330%), from €11,705 to €50,369
- Depreciation +€27,679
up €27,679 (+514%), from €5,389 to €33,068
- Financial charges +€2,067
up €2,067 (+165%), from €1,250 to €3,317
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 | €248,356 | €1,074,048 | +€825,692 | +332% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €215,078 | €509,800 | +€294,722 | +137% |
| Intangible fixed assets | 21 | €214,935 | €182,152 | -€32,783 | -15.3% |
| Tangible fixed assets | 22/27 | €143 | €648 | +€505 | +354% |
| Furniture and vehicles | 24 | €143 | €648 | +€505 | +354% |
| Financial fixed assets | 28 | - | €327,000 | +€327,000 | |
| Current assets | 29/58 | €33,279 | €564,248 | +€530,969 | +1,596% |
| Amounts receivable within one year | 40/41 | €28,424 | €505,462 | +€477,037 | +1,678% |
| Trade receivables | 40 | €24,090 | €16,932 | -€7,158 | -29.7% |
| Other amounts receivable | 41 | €4,334 | €488,530 | +€484,196 | +11,172% |
| Cash at bank and in hand | 54/58 | €4,610 | €58,111 | +€53,501 | +1,161% |
| Deferred charges and accrued income | 490/1 | €245 | €676 | +€431 | +176% |
| Total equity and liabilities | 10/49 | €248,356 | €1,074,048 | +€825,692 | +332% |
| Equity | 10/15 | -€27,591 | €387,859 | +€415,450 | |
| Contributions | 10/11 | €18,600 | €73,600 | +€55,000 | +296% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,051 | €312,399 | +€360,450 | |
| Amounts payable | 17/49 | €275,947 | €686,189 | +€410,242 | +149% |
| Amounts payable within one year | 42/48 | €275,947 | €686,189 | +€410,242 | +149% |
| Current portion of amounts payable after more than one year | 42 | €125,000 | €76,313 | -€48,688 | -39.0% |
| Trade debts | 44 | €947 | €5,007 | +€4,060 | +429% |
| Suppliers | 440/4 | €947 | €5,007 | +€4,060 | +429% |
| Taxes, remuneration and social security | 45 | - | €2,021 | +€2,021 | |
| Taxes | 450/3 | - | €2,021 | +€2,021 | |
| Other amounts payable | 47/48 | €150,000 | €602,848 | +€452,848 | +302% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,389 | €33,068 | +€27,679 | +514% |
| Other operating charges | 640/8 | - | €242 | +€242 | |
| Gross operating margin | 9900 | €11,705 | €50,369 | +€38,664 | +330% |
| Operating profit (loss) | 9901 | €6,316 | €17,058 | +€10,742 | +170% |
| Financial charges | 65/66B | €1,250 | €3,317 | +€2,067 | +165% |
| Recurring financial charges | 65 | €1,250 | €3,317 | +€2,067 | +165% |
| Profit (loss) for the period before taxes | 9903 | €5,066 | €13,742 | +€8,676 | +171% |
| Profit (loss) for the period | 9904 | €5,066 | €13,742 | +€8,676 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €5,066 | €13,742 | +€8,676 | +171% |
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 27 October 2026 via checked.be.