CCMP: what changed
Two fiscal 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.
CCMP
Largest movements
- Stocks and contracts -€139,449
down €139,449 (-26.2%), from €532,093 to €392,644
- Receivables within one year +€27,863
up €27,863 (+41.1%), from €67,722 to €95,586
of which Trade receivables: +€32,202
- Tangible fixed assets -€22,676
down €22,676 (-42.3%), from €53,573 to €30,897
of which Furniture and vehicles: -€14,565
- Cash -€7,990
down €7,990 (-37.2%), from €21,502 to €13,512
mainly Trade debts (-€168,360) and Receivables within one year (-€27,863)
- Trade debts -€168,360
down €168,360 (-61.6%), from €273,102 to €104,742
- Tax, wage and social debts +€26,642
up €26,642 (+13.8%), from €193,423 to €220,065
of which Remuneration and social security: +€20,715
- Gross operating margin -€20,397
down €20,397 (-7.4%), from €276,819 to €256,423
- Staff costs -€10,548
down €10,548 (-4.5%), from €233,844 to €223,296
- Taxes -€8,233
down €8,233 (-87.0%), from €9,462 to €1,229
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,592 | €559,339 | -€142,253 | -20.3% |
| Fixed assets | 21/28 | €80,193 | €57,517 | -€22,676 | -28.3% |
| Tangible fixed assets | 22/27 | €53,573 | €30,897 | -€22,676 | -42.3% |
| Plant, machinery and equipment | 23 | €6,600 | €3,300 | -€3,300 | -50.0% |
| Furniture and vehicles | 24 | €22,691 | €8,126 | -€14,565 | -64.2% |
| Other tangible fixed assets | 26 | €24,282 | €19,471 | -€4,811 | -19.8% |
| Financial fixed assets | 28 | €26,620 | €26,620 | = | 0.0% |
| Current assets | 29/58 | €621,399 | €501,822 | -€119,577 | -19.2% |
| Stocks and contracts in progress | 3 | €532,093 | €392,644 | -€139,449 | -26.2% |
| Stocks | 30/36 | €532,093 | €392,644 | -€139,449 | -26.2% |
| Amounts receivable within one year | 40/41 | €67,722 | €95,586 | +€27,863 | +41.1% |
| Trade receivables | 40 | €56,198 | €88,401 | +€32,202 | +57.3% |
| Other amounts receivable | 41 | €11,524 | €7,185 | -€4,339 | -37.7% |
| Cash at bank and in hand | 54/58 | €21,502 | €13,512 | -€7,990 | -37.2% |
| Deferred charges and accrued income | 490/1 | €81 | €81 | = | 0.0% |
| Total equity and liabilities | 10/49 | €701,592 | €559,339 | -€142,253 | -20.3% |
| Equity | 10/15 | €83,587 | €86,021 | +€2,433 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,127 | €65,561 | +€2,433 | +3.9% |
| Amounts payable | 17/49 | €618,005 | €473,319 | -€144,686 | -23.4% |
| Amounts payable within one year | 42/48 | €618,005 | €473,319 | -€144,686 | -23.4% |
| Trade debts | 44 | €273,102 | €104,742 | -€168,360 | -61.6% |
| Suppliers | 440/4 | €273,102 | €104,742 | -€168,360 | -61.6% |
| Taxes, remuneration and social security | 45 | €193,423 | €220,065 | +€26,642 | +13.8% |
| Taxes | 450/3 | €131,111 | €137,039 | +€5,928 | +4.5% |
| Remuneration and social security | 454/9 | €62,311 | €83,026 | +€20,715 | +33.2% |
| Other amounts payable | 47/48 | €151,480 | €148,512 | -€2,968 | -2.0% |
| Remuneration, social security and pensions | 62 | €233,844 | €223,296 | -€10,548 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,859 | €22,676 | -€1,183 | -5.0% |
| Other operating charges | 640/8 | €3,324 | €4,850 | +€1,527 | +45.9% |
| Gross operating margin | 9900 | €276,819 | €256,423 | -€20,397 | -7.4% |
| Operating profit (loss) | 9901 | €15,793 | €5,601 | -€10,192 | -64.5% |
| Financial income | 75/76B | €777 | €10 | -€768 | -98.8% |
| Recurring financial income | 75 | €777 | €10 | -€768 | -98.8% |
| Financial charges | 65/66B | €3,491 | €1,948 | -€1,543 | -44.2% |
| Recurring financial charges | 65 | €3,472 | €1,652 | -€1,819 | -52.4% |
| Non-recurring financial charges | 66B | €19 | €296 | +€277 | +1455.8% |
| Profit (loss) for the period before taxes | 9903 | €13,079 | €3,662 | -€9,417 | -72.0% |
| Income taxes | 67/77 | €9,462 | €1,229 | -€8,233 | -87.0% |
| Profit (loss) for the period | 9904 | €3,618 | €2,433 | -€1,184 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,618 | €2,433 | -€1,184 | -32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.