CCM-OnLine: 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-OnLine
Largest movements
- Cash -€221,931
down €221,931 (-63.5%), from €349,745 to €127,814
mainly Trade debts (-€247,794) and Net result for the year (-€119,098)
- Receivables within one year -€117,627
down €117,627 (-25.9%), from €453,432 to €335,805
of which Trade receivables: -€213,902
- Tangible fixed assets -€63,175
down €63,175 (-6.9%), from €912,200 to €849,025
- Deferred charges and accrued income +€35,954
up €35,954 (+460%), from €7,810 to €43,764
- Trade debts -€247,794
down €247,794 (-78.3%), from €316,543 to €68,749
- Profit (loss) carried forward -€119,098
down €119,098, from €20,497 to -€98,601
- Current portion of long-term debt +€23,992
up €23,992 (+15.7%), from €153,250 to €177,242
- Debts after one year -€23,795
down €23,795 (-3.4%), from €700,511 to €676,716
- Gross operating margin -€139,588
down €139,588 (-15.1%), from €923,759 to €784,171
- Staff costs +€53,515
up €53,515 (+7.3%), from €729,163 to €782,678
- Taxes -€44,768
down €44,768 (-89.6%), from €49,939 to €5,171
- Depreciation +€38,301
up €38,301 (+73.1%), from €52,399 to €90,700
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 | €1,766,374 | €1,399,095 | -€367,279 | -20.8% |
| Fixed assets | 21/28 | €919,985 | €856,810 | -€63,175 | -6.9% |
| Tangible fixed assets | 22/27 | €912,200 | €849,025 | -€63,175 | -6.9% |
| Land and buildings | 22 | €738,930 | €709,590 | -€29,340 | -4.0% |
| Plant, machinery and equipment | 23 | €3,005 | €2,096 | -€909 | -30.2% |
| Furniture and vehicles | 24 | €138,565 | €111,191 | -€27,374 | -19.8% |
| Other tangible fixed assets | 26 | €31,700 | €26,148 | -€5,552 | -17.5% |
| Financial fixed assets | 28 | €7,785 | €7,785 | = | 0.0% |
| Current assets | 29/58 | €846,389 | €542,285 | -€304,104 | -35.9% |
| Amounts receivable after more than one year | 29 | €35,402 | €34,902 | -€500 | -1.4% |
| Other amounts receivable | 291 | €35,402 | €34,902 | -€500 | -1.4% |
| Amounts receivable within one year | 40/41 | €453,432 | €335,805 | -€117,627 | -25.9% |
| Trade receivables | 40 | €348,372 | €134,470 | -€213,902 | -61.4% |
| Other amounts receivable | 41 | €105,060 | €201,335 | +€96,275 | +91.6% |
| Cash at bank and in hand | 54/58 | €349,745 | €127,814 | -€221,931 | -63.5% |
| Deferred charges and accrued income | 490/1 | €7,810 | €43,764 | +€35,954 | +460% |
| Total equity and liabilities | 10/49 | €1,766,374 | €1,399,095 | -€367,279 | -20.8% |
| Equity | 10/15 | €401,673 | €282,575 | -€119,098 | -29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €362,576 | €362,576 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €257,326 | €257,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,497 | -€98,601 | -€119,098 | |
| Amounts payable | 17/49 | €1,364,701 | €1,116,520 | -€248,181 | -18.2% |
| Amounts payable after more than one year | 17 | €700,511 | €676,716 | -€23,795 | -3.4% |
| Financial debts | 170/4 | €700,511 | €676,716 | -€23,795 | -3.4% |
| Amounts payable within one year | 42/48 | €664,114 | €439,354 | -€224,760 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €153,250 | €177,242 | +€23,992 | +15.7% |
| Trade debts | 44 | €316,543 | €68,749 | -€247,794 | -78.3% |
| Suppliers | 440/4 | €316,543 | €68,749 | -€247,794 | -78.3% |
| Taxes, remuneration and social security | 45 | €194,321 | €193,363 | -€958 | -0.5% |
| Taxes | 450/3 | €68,546 | €65,707 | -€2,839 | -4.1% |
| Remuneration and social security | 454/9 | €125,775 | €127,656 | +€1,881 | +1.5% |
| Accrued charges and deferred income | 492/3 | €76 | €450 | +€374 | +492% |
| Remuneration, social security and pensions | 62 | €729,163 | €782,678 | +€53,515 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,399 | €90,700 | +€38,301 | +73.1% |
| Other operating charges | 640/8 | €2,120 | €2,505 | +€385 | +18.2% |
| Gross operating margin | 9900 | €923,759 | €784,171 | -€139,588 | -15.1% |
| Operating profit (loss) | 9901 | €140,077 | -€91,712 | -€231,789 | |
| Financial income | 75/76B | - | €6,618 | +€6,618 | |
| Recurring financial income | 75 | - | €6,618 | +€6,618 | |
| Financial charges | 65/66B | €29,473 | €28,833 | -€640 | -2.2% |
| Recurring financial charges | 65 | €29,473 | €28,833 | -€640 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €110,604 | -€113,927 | -€224,531 | |
| Income taxes | 67/77 | €49,939 | €5,171 | -€44,768 | -89.6% |
| Profit (loss) for the period | 9904 | €60,665 | -€119,098 | -€179,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,665 | -€119,098 | -€179,763 |
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 20 October 2026 via checked.be.