CCOMM: 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.
CCOMM
Largest movements
- Cash +€21,566
up €21,566 (+88.7%), from €24,304 to €45,870
mainly Receivables within one year (+€12,731) and Depreciation (+€7,111)
- Receivables within one year -€12,731
down €12,731 (-41.8%), from €30,444 to €17,713
of which Trade receivables: -€15,000
- Tangible fixed assets -€6,851
down €6,851 (-11.4%), from €60,212 to €53,361
of which Furniture and vehicles: -€4,411
- Other debts +€5,153
up €5,153 (+154.8%), from €3,329 to €8,481
- Reserves -€4,022
down €4,022 (-5.2%), from €77,565 to €73,542
of which Distributable reserves: -€4,022
- Tax, wage and social debts +€3,318
up €3,318 (+47.2%), from €7,036 to €10,354
- Trade debts -€2,150
down €2,150 (-25.3%), from €8,507 to €6,357
- Gross operating margin -€1,577
down €1,577 (-7.9%), from €19,840 to €18,263
- Other operating charges +€501
up €501 (+52.0%), from €964 to €1,465
- Financial charges +€471
up €471 (+20.2%), from €2,333 to €2,804
- Taxes +€275
up €275 (+10.7%), from €2,565 to €2,840
- Depreciation +€255
up €255 (+3.7%), from €6,856 to €7,111
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 | €115,187 | €117,485 | +€2,298 | +2.0% |
| Fixed assets | 21/28 | €60,212 | €53,361 | -€6,851 | -11.4% |
| Tangible fixed assets | 22/27 | €60,212 | €53,361 | -€6,851 | -11.4% |
| Furniture and vehicles | 24 | €4,564 | €153 | -€4,411 | -96.7% |
| Other tangible fixed assets | 26 | €55,648 | €53,208 | -€2,440 | -4.4% |
| Current assets | 29/58 | €54,975 | €64,124 | +€9,150 | +16.6% |
| Amounts receivable within one year | 40/41 | €30,444 | €17,713 | -€12,731 | -41.8% |
| Trade receivables | 40 | €25,000 | €10,000 | -€15,000 | -60.0% |
| Other amounts receivable | 41 | €5,444 | €7,713 | +€2,269 | +41.7% |
| Cash at bank and in hand | 54/58 | €24,304 | €45,870 | +€21,566 | +88.7% |
| Deferred charges and accrued income | 490/1 | €227 | €541 | +€315 | +139.0% |
| Total equity and liabilities | 10/49 | €115,187 | €117,485 | +€2,298 | +2.0% |
| Equity | 10/15 | €96,315 | €92,292 | -€4,022 | -4.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €77,565 | €73,542 | -€4,022 | -5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €77,565 | €73,542 | -€4,022 | -5.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,872 | €25,193 | +€6,321 | +33.5% |
| Amounts payable within one year | 42/48 | €18,872 | €25,193 | +€6,321 | +33.5% |
| Trade debts | 44 | €8,507 | €6,357 | -€2,150 | -25.3% |
| Suppliers | 440/4 | €8,507 | €6,357 | -€2,150 | -25.3% |
| Taxes, remuneration and social security | 45 | €7,036 | €10,354 | +€3,318 | +47.2% |
| Taxes | 450/3 | €7,036 | €10,354 | +€3,318 | +47.2% |
| Other amounts payable | 47/48 | €3,329 | €8,481 | +€5,153 | +154.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €7,240 | €1,825 | -€5,415 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,856 | €7,111 | +€255 | +3.7% |
| Other operating charges | 640/8 | €964 | €1,465 | +€501 | +52.0% |
| Gross operating margin | 9900 | €19,840 | €18,263 | -€1,577 | -7.9% |
| Operating profit (loss) | 9901 | €12,020 | €9,687 | -€2,333 | -19.4% |
| Financial income | 75/76B | €127 | €109 | -€18 | -14.1% |
| Recurring financial income | 75 | €127 | €109 | -€18 | -14.1% |
| Financial charges | 65/66B | €2,333 | €2,804 | +€471 | +20.2% |
| Recurring financial charges | 65 | €2,333 | €2,804 | +€471 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €9,814 | €6,992 | -€2,822 | -28.8% |
| Income taxes | 67/77 | €2,565 | €2,840 | +€275 | +10.7% |
| Profit (loss) for the period | 9904 | €7,250 | €4,153 | -€3,097 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,250 | €4,153 | -€3,097 | -42.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.