CCLV: 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.
CCLV
Largest movements
- Tangible fixed assets +€303,279
up €303,279 (+36.5%), from €831,956 to €1.1m
of which Land and buildings: +€316,145
- Cash +€107,395
up €107,395 (+148.9%), from €72,145 to €179,540
mainly Debts after one year (+€282,804) and Other debts (+€188,088)
- Stocks and contracts -€64,055
down €64,055 (-14.1%), from €452,965 to €388,909
- Current investments +€21,542
up €21,542 (+550.0%), from €3,917 to €25,459
- Debts after one year +€282,804
up €282,804 (+39.3%), from €719,688 to €1.0m
- Other debts +€188,088
up €188,088 (+451.2%), from €41,683 to €229,771
- Reserves -€116,906
down €116,906 (-25.2%), from €463,791 to €346,884
- Staff costs -€70,304
down €70,304 (-99.1%), from €70,974 to €670
- Gross operating margin -€67,594
down €67,594 (-23.8%), from €284,321 to €216,727
- Other operating charges +€8,799
up €8,799 (+26.0%), from €33,852 to €42,652
- Depreciation +€5,517
up €5,517 (+14.2%), from €38,728 to €44,246
- Taxes -€5,169
down €5,169 (-18.2%), from €28,402 to €23,233
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 | €1,377,976 | €1,736,279 | +€358,302 | +26.0% |
| Fixed assets | 21/28 | €835,158 | €1,136,441 | +€301,284 | +36.1% |
| Intangible fixed assets | 21 | €3,201 | €1,206 | -€1,995 | -62.3% |
| Tangible fixed assets | 22/27 | €831,956 | €1,135,235 | +€303,279 | +36.5% |
| Land and buildings | 22 | €778,973 | €1,095,118 | +€316,145 | +40.6% |
| Plant, machinery and equipment | 23 | €3,405 | €2,708 | -€697 | -20.5% |
| Furniture and vehicles | 24 | €49,578 | €37,408 | -€12,170 | -24.5% |
| Current assets | 29/58 | €542,819 | €599,837 | +€57,019 | +10.5% |
| Stocks and contracts in progress | 3 | €452,965 | €388,909 | -€64,055 | -14.1% |
| Stocks | 30/36 | €452,965 | €388,909 | -€64,055 | -14.1% |
| Amounts receivable within one year | 40/41 | €13,058 | €5,153 | -€7,905 | -60.5% |
| Trade receivables | 40 | €0 | €270 | +€270 | |
| Other amounts receivable | 41 | €13,058 | €4,883 | -€8,175 | -62.6% |
| Current investments | 50/53 | €3,917 | €25,459 | +€21,542 | +550.0% |
| Cash at bank and in hand | 54/58 | €72,145 | €179,540 | +€107,395 | +148.9% |
| Deferred charges and accrued income | 490/1 | €735 | €776 | +€41 | +5.6% |
| Total equity and liabilities | 10/49 | €1,377,976 | €1,736,279 | +€358,302 | +26.0% |
| Equity | 10/15 | €483,791 | €366,884 | -€116,906 | -24.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €463,791 | €346,884 | -€116,906 | -25.2% |
| Distributable reserves | 133 | €463,791 | €346,884 | -€116,906 | -25.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €894,186 | €1,369,394 | +€475,208 | +53.1% |
| Amounts payable after more than one year | 17 | €719,688 | €1,002,492 | +€282,804 | +39.3% |
| Financial debts | 170/4 | €719,688 | €1,002,492 | +€282,804 | +39.3% |
| Amounts payable within one year | 42/48 | €174,498 | €366,902 | +€192,404 | +110.3% |
| Current portion of amounts payable after more than one year | 42 | €69,263 | €77,541 | +€8,278 | +12.0% |
| Financial debts | 43 | - | €15,000 | +€15,000 | |
| Credit institutions | 430/8 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €22,047 | €9,404 | -€12,643 | -57.3% |
| Suppliers | 440/4 | €22,047 | €9,404 | -€12,643 | -57.3% |
| Taxes, remuneration and social security | 45 | €41,505 | €35,187 | -€6,318 | -15.2% |
| Taxes | 450/3 | €41,505 | €35,187 | -€6,318 | -15.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,683 | €229,771 | +€188,088 | +451.2% |
| Remuneration, social security and pensions | 62 | €70,974 | €670 | -€70,304 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,728 | €44,246 | +€5,517 | +14.2% |
| Other operating charges | 640/8 | €33,852 | €42,652 | +€8,799 | +26.0% |
| Non-recurring operating charges | 66A | - | €6,079 | +€6,079 | |
| Gross operating margin | 9900 | €284,321 | €216,727 | -€67,594 | -23.8% |
| Operating profit (loss) | 9901 | €140,767 | €123,080 | -€17,687 | -12.6% |
| Financial income | 75/76B | €11,178 | €9,336 | -€1,842 | -16.5% |
| Recurring financial income | 75 | €11,178 | €9,336 | -€1,842 | -16.5% |
| Financial charges | 65/66B | €22,275 | €26,089 | +€3,815 | +17.1% |
| Recurring financial charges | 65 | €22,275 | €26,089 | +€3,815 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €129,670 | €106,327 | -€23,343 | -18.0% |
| Income taxes | 67/77 | €28,402 | €23,233 | -€5,169 | -18.2% |
| Profit (loss) for the period | 9904 | €101,268 | €83,094 | -€18,174 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €101,268 | €83,094 | -€18,174 | -17.9% |
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 11 October 2026 via checked.be.