CCM Express: 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.
CCM Express
Largest movements
- Cash -€21,950
down €21,950 (-90.1%), from €24,352 to €2,402
mainly Investment in fixed assets (net) (-€11,200) and Net result for the year (-€8,787)
- Tangible fixed assets +€9,854
up €9,854 (+614%), from €1,604 to €11,458
of which Furniture and vehicles: +€10,465
- Receivables within one year +€1,981
up €1,981 (+52.9%), from €3,743 to €5,724
of which Trade receivables: +€2,712
- Deferred charges and accrued income -€679
down €679 (-73.5%), from €924 to €245
- Profit (loss) carried forward -€8,787
down €8,787 (-50.7%), from €17,324 to €8,537
- Tax, wage and social debts -€5,152
down €5,152 (-81.1%), from €6,352 to €1,200
of which Taxes: -€3,693
- Trade debts +€4,617
up €4,617 (+58.3%), from €7,920 to €12,537
- Other debts -€1,401
down €1,401 (-34.7%), from €4,035 to €2,634
- Gross operating margin -€8,236
down €8,236, from €733 to -€7,503
- Depreciation +€708
up €708 (+162%), from €438 to €1,146
- Taxes -€625
no longer reported in 2025 (was €625)
- Other operating charges -€429
down €429 (-66.7%), from €643 to €214
- Financial income +€136
up €136 (+891%), from €15 to €151
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 | €38,721 | €27,998 | -€10,722 | -27.7% |
| Fixed assets | 21/28 | €1,954 | €12,008 | +€10,054 | +515% |
| Tangible fixed assets | 22/27 | €1,604 | €11,458 | +€9,854 | +614% |
| Plant, machinery and equipment | 23 | €1,604 | €993 | -€611 | -38.1% |
| Furniture and vehicles | 24 | - | €10,465 | +€10,465 | |
| Financial fixed assets | 28 | €350 | €550 | +€200 | +57.1% |
| Current assets | 29/58 | €36,767 | €15,991 | -€20,776 | -56.5% |
| Amounts receivable after more than one year | 29 | €7,748 | €7,620 | -€128 | -1.7% |
| Other amounts receivable | 291 | €7,748 | €7,620 | -€128 | -1.7% |
| Amounts receivable within one year | 40/41 | €3,743 | €5,724 | +€1,981 | +52.9% |
| Trade receivables | 40 | €2,418 | €5,129 | +€2,712 | +112% |
| Other amounts receivable | 41 | €1,326 | €595 | -€731 | -55.1% |
| Cash at bank and in hand | 54/58 | €24,352 | €2,402 | -€21,950 | -90.1% |
| Deferred charges and accrued income | 490/1 | €924 | €245 | -€679 | -73.5% |
| Total equity and liabilities | 10/49 | €38,721 | €27,998 | -€10,722 | -27.7% |
| Equity | 10/15 | €20,414 | €11,627 | -€8,787 | -43.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,090 | €2,090 | = | 0.0% |
| Distributable reserves | 133 | €2,090 | €2,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,324 | €8,537 | -€8,787 | -50.7% |
| Amounts payable | 17/49 | €18,307 | €16,371 | -€1,935 | -10.6% |
| Amounts payable within one year | 42/48 | €18,307 | €16,371 | -€1,935 | -10.6% |
| Trade debts | 44 | €7,920 | €12,537 | +€4,617 | +58.3% |
| Suppliers | 440/4 | €7,920 | €12,537 | +€4,617 | +58.3% |
| Taxes, remuneration and social security | 45 | €6,352 | €1,200 | -€5,152 | -81.1% |
| Taxes | 450/3 | €3,693 | - | -€3,693 | |
| Remuneration and social security | 454/9 | €2,659 | €1,200 | -€1,459 | -54.9% |
| Other amounts payable | 47/48 | €4,035 | €2,634 | -€1,401 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €1,146 | +€708 | +162% |
| Other operating charges | 640/8 | €643 | €214 | -€429 | -66.7% |
| Gross operating margin | 9900 | €733 | -€7,503 | -€8,236 | |
| Operating profit (loss) | 9901 | -€348 | -€8,864 | -€8,516 | -2,449% |
| Financial income | 75/76B | €15 | €151 | +€136 | +891% |
| Recurring financial income | 75 | €15 | €151 | +€136 | +891% |
| Financial charges | 65/66B | €173 | €74 | -€99 | -57.2% |
| Recurring financial charges | 65 | €173 | €74 | -€99 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€506 | -€8,787 | -€8,281 | -1,637% |
| Income taxes | 67/77 | €625 | - | -€625 | |
| Profit (loss) for the period | 9904 | -€1,131 | -€8,787 | -€7,656 | -677% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,131 | -€8,787 | -€7,656 | -677% |
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 13 October 2026 via checked.be.