CCSI advice: 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.
CCSI advice
Largest movements
- Receivables within one year +€4,003
up €4,003 (+459.1%), from €872 to €4,875
of which Trade receivables: +€4,857
- Cash -€2,106
down €2,106 (-17.6%), from €11,939 to €9,833
mainly Receivables within one year (-€4,003) and Investment in fixed assets (net) (-€1,836)
- Tangible fixed assets -€945
down €945 (-9.7%), from €9,714 to €8,769
of which Other tangible fixed assets: -€2,600
- Deferred charges and accrued income +€318
up €318 (+30.6%), from €1,040 to €1,358
- Other debts +€3,218
up €3,218 (+48.4%), from €6,647 to €9,866
- Profit (loss) carried forward -€1,725
down €1,725 (-4.3%), from -€39,945 to -€41,671
- Trade debts -€342
down €342 (-34.3%), from €997 to €656
- Gross operating margin +€12,209
up €12,209, from -€10,054 to €2,155
- Depreciation +€181
up €181 (+6.9%), from €2,600 to €2,780
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 | €23,564 | €24,835 | +€1,271 | +5.4% |
| Fixed assets | 21/28 | €9,714 | €8,769 | -€945 | -9.7% |
| Tangible fixed assets | 22/27 | €9,714 | €8,769 | -€945 | -9.7% |
| Furniture and vehicles | 24 | - | €1,655 | +€1,655 | |
| Other tangible fixed assets | 26 | €9,714 | €7,114 | -€2,600 | -26.8% |
| Current assets | 29/58 | €13,850 | €16,066 | +€2,216 | +16.0% |
| Amounts receivable within one year | 40/41 | €872 | €4,875 | +€4,003 | +459.1% |
| Trade receivables | 40 | €0 | €4,857 | +€4,857 | |
| Other amounts receivable | 41 | €872 | €18 | -€854 | -97.9% |
| Cash at bank and in hand | 54/58 | €11,939 | €9,833 | -€2,106 | -17.6% |
| Deferred charges and accrued income | 490/1 | €1,040 | €1,358 | +€318 | +30.6% |
| Total equity and liabilities | 10/49 | €23,564 | €24,835 | +€1,271 | +5.4% |
| Equity | 10/15 | €321 | -€1,405 | -€1,725 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,866 | €27,866 | = | 0.0% |
| Distributable reserves | 133 | €27,866 | €27,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,945 | -€41,671 | -€1,725 | -4.3% |
| Amounts payable | 17/49 | €23,243 | €26,240 | +€2,996 | +12.9% |
| Amounts payable after more than one year | 17 | €14,000 | €14,000 | = | 0.0% |
| Other amounts payable | 178/9 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,243 | €12,240 | +€2,996 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €997 | €656 | -€342 | -34.3% |
| Suppliers | 440/4 | €997 | €656 | -€342 | -34.3% |
| Taxes, remuneration and social security | 45 | €1,599 | €1,718 | +€120 | +7.5% |
| Taxes | 450/3 | €1,599 | €1,718 | +€120 | +7.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,647 | €9,866 | +€3,218 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €2,780 | +€181 | +6.9% |
| Other operating charges | 640/8 | €875 | €896 | +€21 | +2.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€10,054 | €2,155 | +€12,209 | |
| Operating profit (loss) | 9901 | -€13,528 | -€1,521 | +€12,007 | +88.8% |
| Financial income | 75/76B | €62 | €0 | -€62 | -100.0% |
| Recurring financial income | 75 | €62 | €0 | -€62 | -100.0% |
| Financial charges | 65/66B | €87 | €72 | -€15 | -17.2% |
| Recurring financial charges | 65 | €87 | €72 | -€15 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,553 | -€1,593 | +€11,960 | +88.2% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€13,681 | -€1,725 | +€11,956 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,681 | -€1,725 | +€11,956 | +87.4% |
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 5 October 2026 via checked.be.