CCO CONCEPT: 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.
CCO CONCEPT
Largest movements
- Receivables within one year -€4,867
down €4,867 (-13.5%), from €36,065 to €31,198
of which Other amounts receivable: -€7,110
- Other debts -€13,298
down €13,298 (-99.7%), from €13,334 to €37
- Short-term financial debts +€9,379
up €9,379 (+274.7%), from €3,415 to €12,794
- Profit (loss) carried forward +€4,872
up €4,872 (+245.3%), from €1,987 to €6,859
- Tax, wage and social debts -€3,828
down €3,828 (-79.1%), from €4,837 to €1,009
of which Remuneration and social security: -€4,644
- Trade debts -€2,044
down €2,044 (-50.4%), from €4,055 to €2,011
- Gross operating margin -€21,214
down €21,214 (-58.5%), from €36,243 to €15,029
- Staff costs +€2,155
up €2,155 (+41.4%), from €5,205 to €7,360
- Taxes +€624
up €624 (+323.8%), from €193 to €817
- Depreciation -€392
down €392 (-88.7%), from €442 to €50
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,408 | €31,491 | -€4,917 | -13.5% |
| Fixed assets | 21/28 | €343 | €293 | -€50 | -14.6% |
| Tangible fixed assets | 22/27 | €127 | €77 | -€50 | -39.4% |
| Furniture and vehicles | 24 | €127 | €77 | -€50 | -39.4% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €36,065 | €31,198 | -€4,867 | -13.5% |
| Amounts receivable within one year | 40/41 | €36,065 | €31,198 | -€4,867 | -13.5% |
| Trade receivables | 40 | €17,487 | €19,730 | +€2,243 | +12.8% |
| Other amounts receivable | 41 | €18,579 | €11,469 | -€7,110 | -38.3% |
| Total equity and liabilities | 10/49 | €36,408 | €31,491 | -€4,917 | -13.5% |
| Equity | 10/15 | €10,767 | €15,639 | +€4,872 | +45.3% |
| Contributions | 10/11 | €8,780 | €8,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,987 | €6,859 | +€4,872 | +245.3% |
| Amounts payable | 17/49 | €25,641 | €15,852 | -€9,789 | -38.2% |
| Amounts payable within one year | 42/48 | €25,641 | €15,852 | -€9,789 | -38.2% |
| Financial debts | 43 | €3,415 | €12,794 | +€9,379 | +274.7% |
| Credit institutions | 430/8 | €3,415 | €12,794 | +€9,379 | +274.7% |
| Trade debts | 44 | €4,055 | €2,011 | -€2,044 | -50.4% |
| Suppliers | 440/4 | €4,055 | €2,011 | -€2,044 | -50.4% |
| Taxes, remuneration and social security | 45 | €4,837 | €1,009 | -€3,828 | -79.1% |
| Taxes | 450/3 | €193 | €1,009 | +€817 | +423.8% |
| Remuneration and social security | 454/9 | €4,644 | - | -€4,644 | |
| Other amounts payable | 47/48 | €13,334 | €37 | -€13,298 | -99.7% |
| Remuneration, social security and pensions | 62 | €5,205 | €7,360 | +€2,155 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €50 | -€392 | -88.7% |
| Other operating charges | 640/8 | €514 | €481 | -€33 | -6.4% |
| Gross operating margin | 9900 | €36,243 | €15,029 | -€21,214 | -58.5% |
| Operating profit (loss) | 9901 | €30,082 | €7,137 | -€22,944 | -76.3% |
| Financial charges | 65/66B | €1,522 | €1,448 | -€73 | -4.8% |
| Recurring financial charges | 65 | €1,522 | €1,448 | -€73 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €28,560 | €5,689 | -€22,871 | -80.1% |
| Income taxes | 67/77 | €193 | €817 | +€624 | +323.8% |
| Profit (loss) for the period | 9904 | €28,367 | €4,872 | -€23,495 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,367 | €4,872 | -€23,495 | -82.8% |
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 1 October 2026 via checked.be.