CCN Housing B1: 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.
CCN Housing B1
Largest movements
- Tangible fixed assets +€648,551
up €648,551 (+7.4%), from €8.8m to €9.5m
of which Assets under construction and advance payments: +€648,551
- Cash +€139,392
up €139,392 (+4,035%), from €3,454 to €142,846
mainly Current portion of long-term debt (+€5.6m) and Short-term financial debts (+€296,954)
- Current portion of long-term debt +€5.6m
new in 2025: €5.6m
- Debts after one year -€4.7m
no longer reported in 2025 (was €4.7m)
- Short-term financial debts +€296,954
up €296,954 (+48.3%), from €614,713 to €911,667
- Profit (loss) carried forward -€287,450
down €287,450 (-20.2%), from -€1.4m to -€1.7m
- Trade debts -€177,575
down €177,575 (-33.2%), from €535,582 to €358,007
- Other operating charges -€311,497
down €311,497 (-84.7%), from €367,727 to €56,230
- Gross operating margin +€85,129
up €85,129, from -€74,998 to €10,131
- Financial charges +€12,463
up €12,463 (+5.3%), from €234,088 to €246,551
- Financial income +€5,201
new in 2025: €5,201
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 | €8,808,420 | €9,596,363 | +€787,943 | +8.9% |
| Fixed assets | 21/28 | €8,804,966 | €9,453,517 | +€648,551 | +7.4% |
| Tangible fixed assets | 22/27 | €8,804,965 | €9,453,516 | +€648,551 | +7.4% |
| Land and buildings | 22 | €4,340,000 | €4,340,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | €4,464,965 | €5,113,516 | +€648,551 | +14.5% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €3,454 | €142,846 | +€139,392 | +4,035% |
| Cash at bank and in hand | 54/58 | €3,454 | €142,846 | +€139,392 | +4,035% |
| Total equity and liabilities | 10/49 | €8,808,420 | €9,596,363 | +€787,943 | +8.9% |
| Equity | 10/15 | €2,966,086 | €2,678,637 | -€287,450 | -9.7% |
| Contributions | 10/11 | €4,390,000 | €4,390,000 | = | 0.0% |
| Capital | 10 | €4,390,000 | €4,390,000 | = | 0.0% |
| Issued capital | 100 | €4,390,000 | €4,390,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,423,914 | -€1,711,363 | -€287,450 | -20.2% |
| Amounts payable | 17/49 | €5,842,334 | €6,917,727 | +€1.1m | +18.4% |
| Amounts payable after more than one year | 17 | €4,688,200 | - | -€4.7m | |
| Financial debts | 170/4 | €4,688,200 | - | -€4.7m | |
| Amounts payable within one year | 42/48 | €1,151,751 | €6,916,516 | +€5.8m | +501% |
| Current portion of amounts payable after more than one year | 42 | - | €5,589,528 | +€5.6m | |
| Financial debts | 43 | €614,713 | €911,667 | +€296,954 | +48.3% |
| Other loans | 439 | €614,713 | €911,667 | +€296,954 | +48.3% |
| Trade debts | 44 | €535,582 | €358,007 | -€177,575 | -33.2% |
| Suppliers | 440/4 | €535,582 | €358,007 | -€177,575 | -33.2% |
| Taxes, remuneration and social security | 45 | €1,456 | €57,315 | +€55,859 | +3,836% |
| Taxes | 450/3 | €1,456 | €57,315 | +€55,859 | +3,836% |
| Accrued charges and deferred income | 492/3 | €2,383 | €1,210 | -€1,173 | -49.2% |
| Other operating charges | 640/8 | €367,727 | €56,230 | -€311,497 | -84.7% |
| Gross operating margin | 9900 | -€74,998 | €10,131 | +€85,129 | |
| Operating profit (loss) | 9901 | -€442,725 | -€46,100 | +€396,626 | +89.6% |
| Financial income | 75/76B | - | €5,201 | +€5,201 | |
| Recurring financial income | 75 | - | €5,201 | +€5,201 | |
| Financial charges | 65/66B | €234,088 | €246,551 | +€12,463 | +5.3% |
| Recurring financial charges | 65 | €234,088 | €246,551 | +€12,463 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€676,813 | -€287,450 | +€389,363 | +57.5% |
| Profit (loss) for the period | 9904 | -€676,813 | -€287,450 | +€389,363 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€676,813 | -€287,450 | +€389,363 | +57.5% |
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 30 October 2026 via checked.be.