CCLM: 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.
CCLM
Largest movements
- Receivables within one year -€6,672
down €6,672 (-6.0%), from €110,400 to €103,729
of which Other amounts receivable: -€3,377
- Cash -€1,821
down €1,821 (-14.3%), from €12,719 to €10,897
mainly Trade debts (-€14,431) and Tax, wage and social debts (-€7,617)
- Other debts +€19,459
up €19,459 (+95.4%), from €20,396 to €39,855
- Trade debts -€14,431
down €14,431 (-19.4%), from €74,333 to €59,902
- Tax, wage and social debts -€7,617
down €7,617 (-79.7%), from €9,554 to €1,936
- Profit (loss) carried forward -€7,044
down €7,044 (-35.9%), from €19,649 to €12,605
- Gross operating margin -€2,064
down €2,064 (-67.6%), from -€3,051 to -€5,115
- Staff costs -€452
no longer reported in 2025 (was €452)
- Other operating charges -€405
down €405 (-57.8%), from €700 to €295
- Financial income -€191
down €191 (-92.4%), from €207 to €16
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 | €126,931 | €117,298 | -€9,633 | -7.6% |
| Fixed assets | 21/28 | €3,812 | €2,672 | -€1,140 | -29.9% |
| Tangible fixed assets | 22/27 | €3,812 | €2,672 | -€1,140 | -29.9% |
| Plant, machinery and equipment | 23 | €3,003 | €2,103 | -€900 | -30.0% |
| Furniture and vehicles | 24 | €809 | €569 | -€240 | -29.7% |
| Current assets | 29/58 | €123,119 | €114,626 | -€8,493 | -6.9% |
| Amounts receivable within one year | 40/41 | €110,400 | €103,729 | -€6,672 | -6.0% |
| Trade receivables | 40 | €77,180 | €73,886 | -€3,295 | -4.3% |
| Other amounts receivable | 41 | €33,220 | €29,843 | -€3,377 | -10.2% |
| Cash at bank and in hand | 54/58 | €12,719 | €10,897 | -€1,821 | -14.3% |
| Total equity and liabilities | 10/49 | €126,931 | €117,298 | -€9,633 | -7.6% |
| Equity | 10/15 | €22,649 | €15,605 | -€7,044 | -31.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,649 | €12,605 | -€7,044 | -35.9% |
| Amounts payable | 17/49 | €104,282 | €101,694 | -€2,589 | -2.5% |
| Amounts payable within one year | 42/48 | €104,282 | €101,694 | -€2,589 | -2.5% |
| Trade debts | 44 | €74,333 | €59,902 | -€14,431 | -19.4% |
| Suppliers | 440/4 | €74,333 | €59,902 | -€14,431 | -19.4% |
| Taxes, remuneration and social security | 45 | €9,554 | €1,936 | -€7,617 | -79.7% |
| Taxes | 450/3 | €9,554 | €1,936 | -€7,617 | -79.7% |
| Other amounts payable | 47/48 | €20,396 | €39,855 | +€19,459 | +95.4% |
| Non-recurring operating income | 76A | €21,800 | - | -€21,800 | |
| Remuneration, social security and pensions | 62 | €452 | - | -€452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €1,140 | = | 0.0% |
| Other operating charges | 640/8 | €700 | €295 | -€405 | -57.8% |
| Gross operating margin | 9900 | -€3,051 | -€5,115 | -€2,064 | -67.6% |
| Operating profit (loss) | 9901 | -€5,343 | -€6,550 | -€1,207 | -22.6% |
| Financial income | 75/76B | €207 | €16 | -€191 | -92.4% |
| Recurring financial income | 75 | €207 | €16 | -€191 | -92.4% |
| Financial charges | 65/66B | €325 | €333 | +€9 | +2.7% |
| Recurring financial charges | 65 | €325 | €333 | +€9 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,461 | -€6,868 | -€1,407 | -25.8% |
| Income taxes | 67/77 | €128 | €176 | +€48 | +37.6% |
| Profit (loss) for the period | 9904 | -€5,589 | -€7,044 | -€1,455 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,589 | -€7,044 | -€1,455 | -26.0% |
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 10 October 2026 via checked.be.