CCSB: 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.
CCSB
Largest movements
- Cash -€179,948
down €179,948 (-69.8%), from €257,763 to €77,815
mainly Net result for the year (-€128,443) and Investment in fixed assets (net) (-€46,717)
- Tangible fixed assets +€13,194
up €13,194 (+6.1%), from €216,078 to €229,272
of which Plant, machinery and equipment: +€18,529
- Profit (loss) carried forward -€128,443
down €128,443, from €40,698 to -€87,745
- Other debts -€45,000
down €45,000 (-49.8%), from €90,279 to €45,279
- Trade debts +€15,446
up €15,446 (+214.3%), from €7,206 to €22,652
- Tax, wage and social debts -€12,506
down €12,506 (-84.5%), from €14,807 to €2,301
of which Taxes: -€13,307
- Gross operating margin -€266,208
down €266,208, from €177,211 to -€88,997
- Financial charges -€44,438
down €44,438 (-85.7%), from €51,874 to €7,435
- Taxes -€26,208
down €26,208 (-99.3%), from €26,400 to €192
- Depreciation +€5,106
up €5,106 (+18.0%), from €28,416 to €33,523
- Other operating charges -€3,088
down €3,088 (-56.8%), from €5,438 to €2,350
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,671 | €371,679 | -€166,992 | -31.0% |
| Fixed assets | 21/28 | €216,078 | €229,272 | +€13,194 | +6.1% |
| Tangible fixed assets | 22/27 | €216,078 | €229,272 | +€13,194 | +6.1% |
| Plant, machinery and equipment | 23 | €208,593 | €227,122 | +€18,529 | +8.9% |
| Furniture and vehicles | 24 | €7,485 | €2,150 | -€5,335 | -71.3% |
| Current assets | 29/58 | €322,592 | €142,407 | -€180,186 | -55.9% |
| Amounts receivable within one year | 40/41 | €64,829 | €64,592 | -€237 | -0.4% |
| Trade receivables | 40 | €42,736 | €7,188 | -€35,548 | -83.2% |
| Other amounts receivable | 41 | €22,094 | €57,404 | +€35,311 | +159.8% |
| Cash at bank and in hand | 54/58 | €257,763 | €77,815 | -€179,948 | -69.8% |
| Total equity and liabilities | 10/49 | €538,671 | €371,679 | -€166,992 | -31.0% |
| Equity | 10/15 | €228,506 | €100,063 | -€128,443 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,208 | €169,208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,348 | €167,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,698 | -€87,745 | -€128,443 | |
| Amounts payable | 17/49 | €310,165 | €271,616 | -€38,549 | -12.4% |
| Amounts payable after more than one year | 17 | €180,832 | €183,889 | +€3,057 | +1.7% |
| Financial debts | 170/4 | €180,832 | €183,889 | +€3,057 | +1.7% |
| Amounts payable within one year | 42/48 | €129,333 | €87,727 | -€41,606 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €17,041 | €17,496 | +€455 | +2.7% |
| Trade debts | 44 | €7,206 | €22,652 | +€15,446 | +214.3% |
| Suppliers | 440/4 | €7,206 | €22,652 | +€15,446 | +214.3% |
| Taxes, remuneration and social security | 45 | €14,807 | €2,301 | -€12,506 | -84.5% |
| Taxes | 450/3 | €13,307 | - | -€13,307 | |
| Remuneration and social security | 454/9 | €1,500 | €2,301 | +€801 | +53.4% |
| Other amounts payable | 47/48 | €90,279 | €45,279 | -€45,000 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,416 | €33,523 | +€5,106 | +18.0% |
| Other operating charges | 640/8 | €5,438 | €2,350 | -€3,088 | -56.8% |
| Gross operating margin | 9900 | €177,211 | -€88,997 | -€266,208 | |
| Operating profit (loss) | 9901 | €143,357 | -€124,870 | -€268,226 | |
| Financial income | 75/76B | €2,431 | €4,054 | +€1,623 | +66.7% |
| Recurring financial income | 75 | €2,431 | €4,054 | +€1,623 | +66.7% |
| Financial charges | 65/66B | €51,874 | €7,435 | -€44,438 | -85.7% |
| Recurring financial charges | 65 | €51,874 | €7,435 | -€44,438 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €93,914 | -€128,251 | -€222,165 | |
| Income taxes | 67/77 | €26,400 | €192 | -€26,208 | -99.3% |
| Profit (loss) for the period | 9904 | €67,514 | -€128,443 | -€195,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,514 | -€128,443 | -€195,957 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.