CCO-PM: 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-PM
Largest movements
- Cash +€136,593
up €136,593 (+5463.7%), from €2,500 to €139,093
mainly Net result for the year (+€103,514) and Tax, wage and social debts (+€53,423)
- Receivables within one year +€23,482
up €23,482 (+3272.0%), from €718 to €24,200
of which Trade receivables: +€24,200
- Deferred charges and accrued income +€2,570
new in 2025: €2,570
- Reserves +€99,000
new in 2025: €99,000
- Tax, wage and social debts +€53,423
new in 2025: €53,423
- Profit (loss) carried forward +€4,514
up €4,514, from -€3,467 to €1,047
- Other debts +€4,000
new in 2025: €4,000
- Gross operating margin +€149,861
up €149,861, from -€3,023 to €146,838
- Taxes +€41,482
new in 2025: €41,482
- Financial charges +€1,724
new in 2025: €1,724
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.
Cash bridge derived
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 | €3,218 | €165,864 | +€162,646 | +5054.8% |
| Current assets | 29/58 | €3,218 | €165,864 | +€162,646 | +5054.8% |
| Amounts receivable within one year | 40/41 | €718 | €24,200 | +€23,482 | +3272.0% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €718 | €0 | -€718 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,500 | €139,093 | +€136,593 | +5463.7% |
| Deferred charges and accrued income | 490/1 | - | €2,570 | +€2,570 | |
| Total equity and liabilities | 10/49 | €3,218 | €165,864 | +€162,646 | +5054.8% |
| Equity | 10/15 | -€967 | €102,547 | +€103,514 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €99,000 | +€99,000 | |
| Distributable reserves | 133 | - | €99,000 | +€99,000 | |
| Profit (loss) carried forward | 14 | -€3,467 | €1,047 | +€4,514 | |
| Amounts payable | 17/49 | €4,185 | €63,317 | +€59,132 | +1412.9% |
| Amounts payable within one year | 42/48 | €4,185 | €62,017 | +€57,832 | +1381.8% |
| Trade debts | 44 | €4,185 | €4,593 | +€408 | +9.8% |
| Suppliers | 440/4 | €4,185 | €4,593 | +€408 | +9.8% |
| Taxes, remuneration and social security | 45 | - | €53,423 | +€53,423 | |
| Taxes | 450/3 | - | €53,423 | +€53,423 | |
| Other amounts payable | 47/48 | - | €4,000 | +€4,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Other operating charges | 640/8 | €444 | €117 | -€327 | -73.6% |
| Gross operating margin | 9900 | -€3,023 | €146,838 | +€149,861 | |
| Operating profit (loss) | 9901 | -€3,467 | €146,720 | +€150,188 | |
| Financial charges | 65/66B | - | €1,724 | +€1,724 | |
| Recurring financial charges | 65 | - | €1,724 | +€1,724 | |
| Profit (loss) for the period before taxes | 9903 | -€3,467 | €144,996 | +€148,463 | |
| Income taxes | 67/77 | - | €41,482 | +€41,482 | |
| Profit (loss) for the period | 9904 | -€3,467 | €103,514 | +€106,982 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,467 | €103,514 | +€106,982 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.