CCOS Management: 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.
CCOS Management
Largest movements
- Cash +€53,895
up €53,895 (+203.4%), from €26,499 to €80,394
mainly Debts after one year (+€80,000) and Receivables within one year (+€14,305)
- Receivables within one year -€14,305
down €14,305 (-10.9%), from €130,994 to €116,689
of which Trade receivables: -€25,775
- Tangible fixed assets -€12,620
down €12,620 (-99.4%), from €12,700 to €80
of which Furniture and vehicles: -€12,379
- Debts after one year +€80,000
new in 2025: €80,000
- Other debts -€53,731
down €53,731 (-70.4%), from €76,329 to €22,598
- Current portion of long-term debt -€11,259
no longer reported in 2025 (was €11,259)
- Reserves +€9,882
up €9,882 (+16.4%), from €60,300 to €70,182
- Accrued charges and deferred income +€4,219
up €4,219 (+1687.7%), from €250 to €4,469
- Financial charges +€33,666
up €33,666 (+3959.2%), from €850 to €34,516
- Provisions -€15,424
down €15,424 (-97.5%), from €15,816 to €393
- Gross operating margin +€6,383
up €6,383 (+11.2%), from €57,175 to €63,557
- Taxes -€4,346
down €4,346 (-48.0%), from €9,049 to €4,703
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 | €199,649 | €227,819 | +€28,169 | +14.1% |
| Fixed assets | 21/28 | €13,700 | €1,080 | -€12,620 | -92.1% |
| Tangible fixed assets | 22/27 | €12,700 | €80 | -€12,620 | -99.4% |
| Plant, machinery and equipment | 23 | €321 | €80 | -€242 | -75.2% |
| Furniture and vehicles | 24 | €12,379 | - | -€12,379 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €185,949 | €226,739 | +€40,790 | +21.9% |
| Amounts receivable within one year | 40/41 | €130,994 | €116,689 | -€14,305 | -10.9% |
| Trade receivables | 40 | €122,513 | €96,738 | -€25,775 | -21.0% |
| Other amounts receivable | 41 | €8,481 | €19,951 | +€11,470 | +135.2% |
| Current investments | 50/53 | €19,692 | €20,892 | +€1,200 | +6.1% |
| Cash at bank and in hand | 54/58 | €26,499 | €80,394 | +€53,895 | +203.4% |
| Deferred charges and accrued income | 490/1 | €8,765 | €8,765 | = | 0.0% |
| Total equity and liabilities | 10/49 | €199,649 | €227,819 | +€28,169 | +14.1% |
| Equity | 10/15 | €62,300 | €72,182 | +€9,882 | +15.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,300 | €70,182 | +€9,882 | +16.4% |
| Distributable reserves | 133 | €60,300 | €70,182 | +€9,882 | +16.4% |
| Provisions and deferred taxes | 16 | €15,816 | €16,209 | +€393 | +2.5% |
| Provisions for liabilities and charges | 160/5 | €15,816 | €16,209 | +€393 | +2.5% |
| Other liabilities and charges | 164/5 | €15,816 | €16,209 | +€393 | +2.5% |
| Amounts payable | 17/49 | €121,533 | €139,428 | +€17,895 | +14.7% |
| Amounts payable after more than one year | 17 | - | €80,000 | +€80,000 | |
| Other amounts payable | 178/9 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €121,283 | €54,959 | -€66,324 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €11,259 | - | -€11,259 | |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Credit institutions | 430/8 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €6,094 | €2,926 | -€3,168 | -52.0% |
| Suppliers | 440/4 | €6,094 | €2,926 | -€3,168 | -52.0% |
| Taxes, remuneration and social security | 45 | €17,601 | €19,435 | +€1,835 | +10.4% |
| Taxes | 450/3 | €17,601 | €18,635 | +€1,035 | +5.9% |
| Remuneration and social security | 454/9 | - | €800 | +€800 | |
| Other amounts payable | 47/48 | €76,329 | €22,598 | -€53,731 | -70.4% |
| Accrued charges and deferred income | 492/3 | €250 | €4,469 | +€4,219 | +1687.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,982 | €12,620 | -€361 | -2.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,816 | €393 | -€15,424 | -97.5% |
| Other operating charges | 640/8 | €387 | €611 | +€223 | +57.6% |
| Gross operating margin | 9900 | €57,175 | €63,557 | +€6,383 | +11.2% |
| Operating profit (loss) | 9901 | €27,989 | €49,934 | +€21,944 | +78.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €850 | €34,516 | +€33,666 | +3959.2% |
| Recurring financial charges | 65 | €850 | €34,516 | +€33,666 | +3959.2% |
| Profit (loss) for the period before taxes | 9903 | €27,139 | €15,418 | -€11,721 | -43.2% |
| Income taxes | 67/77 | €9,049 | €4,703 | -€4,346 | -48.0% |
| Profit (loss) for the period | 9904 | €18,090 | €10,715 | -€7,376 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,090 | €10,715 | -€7,376 | -40.8% |
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 6 October 2026 via checked.be.