CCLS: 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.
CCLS
Largest movements
- Cash +€52,599
up €52,599 (+128.7%), from €40,872 to €93,470
mainly Net result for the year (+€35,816) and Receivables within one year (+€17,343)
- Receivables within one year -€17,343
down €17,343 (-65.0%), from €26,681 to €9,338
- Tangible fixed assets -€8,672
down €8,672 (-50.7%), from €17,108 to €8,437
- Profit (loss) carried forward +€35,816
up €35,816 (+116.1%), from €30,843 to €66,659
- Other debts -€10,429
down €10,429 (-81.8%), from €12,757 to €2,328
- Tax, wage and social debts +€9,395
up €9,395 (+44.1%), from €21,326 to €30,721
- Debts after one year -€8,305
down €8,305 (-92.1%), from €9,013 to €708
- Gross operating margin +€2,236
up €2,236 (+4.0%), from €55,716 to €57,952
- Taxes +€1,361
up €1,361 (+13.1%), from €10,409 to €11,770
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 | €86,240 | €113,161 | +€26,921 | +31.2% |
| Fixed assets | 21/28 | €17,108 | €8,437 | -€8,672 | -50.7% |
| Tangible fixed assets | 22/27 | €17,108 | €8,437 | -€8,672 | -50.7% |
| Furniture and vehicles | 24 | €17,108 | €8,437 | -€8,672 | -50.7% |
| Current assets | 29/58 | €69,132 | €104,724 | +€35,593 | +51.5% |
| Amounts receivable within one year | 40/41 | €26,681 | €9,338 | -€17,343 | -65.0% |
| Trade receivables | 40 | €26,681 | €9,338 | -€17,343 | -65.0% |
| Cash at bank and in hand | 54/58 | €40,872 | €93,470 | +€52,599 | +128.7% |
| Deferred charges and accrued income | 490/1 | €1,579 | €1,916 | +€336 | +21.3% |
| Total equity and liabilities | 10/49 | €86,240 | €113,161 | +€26,921 | +31.2% |
| Equity | 10/15 | €33,343 | €69,159 | +€35,816 | +107.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,843 | €66,659 | +€35,816 | +116.1% |
| Amounts payable | 17/49 | €52,897 | €44,002 | -€8,896 | -16.8% |
| Amounts payable after more than one year | 17 | €9,013 | €708 | -€8,305 | -92.1% |
| Financial debts | 170/4 | €9,013 | €708 | -€8,305 | -92.1% |
| Amounts payable within one year | 42/48 | €43,884 | €43,293 | -€591 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €7,953 | €8,305 | +€352 | +4.4% |
| Financial debts | 43 | €32 | €33 | +€1 | +1.9% |
| Credit institutions | 430/8 | €32 | €33 | +€1 | +1.9% |
| Trade debts | 44 | €1,817 | €1,907 | +€91 | +5.0% |
| Suppliers | 440/4 | €1,817 | €1,907 | +€91 | +5.0% |
| Taxes, remuneration and social security | 45 | €21,326 | €30,721 | +€9,395 | +44.1% |
| Taxes | 450/3 | €21,326 | €30,721 | +€9,395 | +44.1% |
| Other amounts payable | 47/48 | €12,757 | €2,328 | -€10,429 | -81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,672 | €8,672 | = | 0.0% |
| Other operating charges | 640/8 | €731 | €295 | -€436 | -59.6% |
| Non-recurring operating charges | 66A | €201 | €140 | -€61 | -30.2% |
| Gross operating margin | 9900 | €55,716 | €57,952 | +€2,236 | +4.0% |
| Operating profit (loss) | 9901 | €46,112 | €48,844 | +€2,732 | +5.9% |
| Financial income | 75/76B | €0 | €139 | +€139 | +1393900.0% |
| Recurring financial income | 75 | €0 | €139 | +€139 | +1393900.0% |
| Financial charges | 65/66B | €1,118 | €1,397 | +€280 | +25.0% |
| Recurring financial charges | 65 | €1,118 | €1,397 | +€280 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €44,995 | €47,587 | +€2,592 | +5.8% |
| Income taxes | 67/77 | €10,409 | €11,770 | +€1,361 | +13.1% |
| Profit (loss) for the period | 9904 | €34,585 | €35,816 | +€1,231 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,585 | €35,816 | +€1,231 | +3.6% |
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 12 October 2026 via checked.be.