CCP-COVAL: 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.
CCP-COVAL
Largest movements
- Cash -€5,244
down €5,244 (-6.4%), from €81,700 to €76,456
mainly Other debts (-€12,515) and Tax, wage and social debts (-€1,492)
- Receivables within one year -€4,155
down €4,155 (-34.3%), from €12,100 to €7,945
of which Trade receivables: -€4,600
- Other debts -€12,515
down €12,515 (-10.6%), from €118,594 to €106,079
- Profit (loss) carried forward +€5,220
up €5,220 (+16.8%), from -€31,098 to -€25,878
- Tax, wage and social debts -€1,492
no longer reported in 2025 (was €1,492)
- Gross operating margin +€728
up €728 (+14.3%), from €5,092 to €5,820
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 | €95,800 | €86,402 | -€9,399 | -9.8% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €93,800 | €84,402 | -€9,399 | -10.0% |
| Amounts receivable within one year | 40/41 | €12,100 | €7,945 | -€4,155 | -34.3% |
| Trade receivables | 40 | €12,100 | €7,500 | -€4,600 | -38.0% |
| Other amounts receivable | 41 | - | €445 | +€445 | |
| Cash at bank and in hand | 54/58 | €81,700 | €76,456 | -€5,244 | -6.4% |
| Total equity and liabilities | 10/49 | €95,800 | €86,402 | -€9,399 | -9.8% |
| Equity | 10/15 | -€24,898 | -€19,678 | +€5,220 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,098 | -€25,878 | +€5,220 | +16.8% |
| Amounts payable | 17/49 | €120,698 | €106,079 | -€14,619 | -12.1% |
| Amounts payable within one year | 42/48 | €120,698 | €106,079 | -€14,619 | -12.1% |
| Trade debts | 44 | €611 | - | -€611 | |
| Suppliers | 440/4 | €611 | - | -€611 | |
| Taxes, remuneration and social security | 45 | €1,492 | - | -€1,492 | |
| Taxes | 450/3 | €1,492 | - | -€1,492 | |
| Other amounts payable | 47/48 | €118,594 | €106,079 | -€12,515 | -10.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,092 | €5,820 | +€728 | +14.3% |
| Operating profit (loss) | 9901 | €4,705 | €5,420 | +€715 | +15.2% |
| Financial charges | 65/66B | €209 | €200 | -€9 | -4.2% |
| Recurring financial charges | 65 | €209 | €200 | -€9 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €4,496 | €5,220 | +€724 | +16.1% |
| Profit (loss) for the period | 9904 | €4,496 | €5,220 | +€724 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,496 | €5,220 | +€724 | +16.1% |
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 10 October 2026 via checked.be.