CCN Housing B2: 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 B2
Largest movements
- Tangible fixed assets +€275,579
up €275,579 (+7.9%), from €3.5m to €3.8m
of which Assets under construction and advance payments: +€275,579
- Cash +€62,769
up €62,769 (+1,185%), from €5,298 to €68,068
mainly Current portion of long-term debt (+€2.4m) and Short-term financial debts (+€152,066)
- Current portion of long-term debt +€2.4m
new in 2025: €2.4m
- Debts after one year -€2.0m
no longer reported in 2025 (was €2.0m)
- Short-term financial debts +€152,066
up €152,066 (+35.5%), from €428,418 to €580,485
- Profit (loss) carried forward -€139,596
down €139,596 (-17.8%), from -€783,290 to -€922,886
- Trade debts -€74,211
down €74,211 (-31.3%), from €237,097 to €162,887
- Other operating charges -€188,372
down €188,372 (-88.4%), from €213,042 to €24,670
- Gross operating margin +€53,254
up €53,254 (+90.9%), from -€58,595 to -€5,341
- Financial charges +€8,062
up €8,062 (+7.7%), from €104,594 to €112,656
- Financial income +€3,071
new in 2025: €3,071
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 | €3,495,420 | €3,833,768 | +€338,348 | +9.7% |
| Fixed assets | 21/28 | €3,490,122 | €3,765,701 | +€275,579 | +7.9% |
| Tangible fixed assets | 22/27 | €3,490,121 | €3,765,700 | +€275,579 | +7.9% |
| Land and buildings | 22 | €1,570,000 | €1,570,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | €1,920,121 | €2,195,700 | +€275,579 | +14.4% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €5,298 | €68,068 | +€62,769 | +1,185% |
| Cash at bank and in hand | 54/58 | €5,298 | €68,068 | +€62,769 | +1,185% |
| Total equity and liabilities | 10/49 | €3,495,420 | €3,833,768 | +€338,348 | +9.7% |
| Equity | 10/15 | €836,710 | €697,114 | -€139,596 | -16.7% |
| Contributions | 10/11 | €1,620,000 | €1,620,000 | = | 0.0% |
| Capital | 10 | €1,620,000 | €1,620,000 | = | 0.0% |
| Issued capital | 100 | €1,620,000 | €1,620,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€783,290 | -€922,886 | -€139,596 | -17.8% |
| Amounts payable | 17/49 | €2,658,710 | €3,136,655 | +€477,945 | +18.0% |
| Amounts payable after more than one year | 17 | €1,991,140 | - | -€2.0m | |
| Financial debts | 170/4 | €1,991,140 | - | -€2.0m | |
| Amounts payable within one year | 42/48 | €665,796 | €3,136,115 | +€2.5m | +371% |
| Current portion of amounts payable after more than one year | 42 | - | €2,367,759 | +€2.4m | |
| Financial debts | 43 | €428,418 | €580,485 | +€152,066 | +35.5% |
| Other loans | 439 | €428,418 | €580,485 | +€152,066 | +35.5% |
| Trade debts | 44 | €237,097 | €162,887 | -€74,211 | -31.3% |
| Suppliers | 440/4 | €237,097 | €162,887 | -€74,211 | -31.3% |
| Taxes, remuneration and social security | 45 | €280 | €24,985 | +€24,705 | +8,823% |
| Taxes | 450/3 | €280 | €24,985 | +€24,705 | +8,823% |
| Accrued charges and deferred income | 492/3 | €1,775 | €539 | -€1,235 | -69.6% |
| Other operating charges | 640/8 | €213,042 | €24,670 | -€188,372 | -88.4% |
| Gross operating margin | 9900 | -€58,595 | -€5,341 | +€53,254 | +90.9% |
| Operating profit (loss) | 9901 | -€271,637 | -€30,010 | +€241,627 | +89.0% |
| Financial income | 75/76B | - | €3,071 | +€3,071 | |
| Recurring financial income | 75 | - | €3,071 | +€3,071 | |
| Financial charges | 65/66B | €104,594 | €112,656 | +€8,062 | +7.7% |
| Recurring financial charges | 65 | €104,594 | €112,656 | +€8,062 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€376,232 | -€139,596 | +€236,635 | +62.9% |
| Profit (loss) for the period | 9904 | -€376,232 | -€139,596 | +€236,635 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€376,232 | -€139,596 | +€236,635 | +62.9% |
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 20 October 2026 via checked.be.