CCT-FIT: 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.
CCT-FIT
Largest movements
- Cash -€41,055
down €41,055 (-92.6%), from €44,327 to €3,272
mainly Net result for the year (-€31,480) and Other debts (-€11,833)
- Receivables within one year -€6,056
down €6,056 (-86.7%), from €6,988 to €932
of which Other amounts receivable: -€3,416
- Tangible fixed assets -€1,641
down €1,641 (-56.3%), from €2,913 to €1,272
- Deferred charges and accrued income -€616
down €616 (-75.0%), from €821 to €205
- Profit (loss) carried forward -€31,480
down €31,480, from €3,608 to -€27,872
- Other debts -€11,833
down €11,833 (-51.9%), from €22,786 to €10,953
- Tax, wage and social debts -€8,226
down €8,226 (-92.2%), from €8,921 to €694
- Trade debts +€2,171
up €2,171 (+191%), from €1,135 to €3,306
- Gross operating margin -€62,540
down €62,540, from €36,275 to -€26,264
- Taxes -€8,147
down €8,147 (-96.7%), from €8,421 to €274
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.
Derived cash bridge
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 | €55,050 | €5,682 | -€49,368 | -89.7% |
| Fixed assets | 21/28 | €2,913 | €1,272 | -€1,641 | -56.3% |
| Tangible fixed assets | 22/27 | €2,913 | €1,272 | -€1,641 | -56.3% |
| Plant, machinery and equipment | 23 | €2,913 | €1,272 | -€1,641 | -56.3% |
| Current assets | 29/58 | €52,136 | €4,409 | -€47,727 | -91.5% |
| Amounts receivable within one year | 40/41 | €6,988 | €932 | -€6,056 | -86.7% |
| Trade receivables | 40 | €2,640 | €0 | -€2,640 | -100% |
| Other amounts receivable | 41 | €4,348 | €932 | -€3,416 | -78.6% |
| Cash at bank and in hand | 54/58 | €44,327 | €3,272 | -€41,055 | -92.6% |
| Deferred charges and accrued income | 490/1 | €821 | €205 | -€616 | -75.0% |
| Total equity and liabilities | 10/49 | €55,050 | €5,682 | -€49,368 | -89.7% |
| Equity | 10/15 | €22,208 | -€9,272 | -€31,480 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,608 | -€27,872 | -€31,480 | |
| Amounts payable | 17/49 | €32,842 | €14,953 | -€17,888 | -54.5% |
| Amounts payable within one year | 42/48 | €32,842 | €14,953 | -€17,888 | -54.5% |
| Trade debts | 44 | €1,135 | €3,306 | +€2,171 | +191% |
| Suppliers | 440/4 | €1,135 | €3,306 | +€2,171 | +191% |
| Taxes, remuneration and social security | 45 | €8,921 | €694 | -€8,226 | -92.2% |
| Taxes | 450/3 | €8,921 | €694 | -€8,226 | -92.2% |
| Other amounts payable | 47/48 | €22,786 | €10,953 | -€11,833 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €1,641 | -€25 | -1.5% |
| Other operating charges | 640/8 | €1,042 | €1,184 | +€142 | +13.6% |
| Gross operating margin | 9900 | €36,275 | -€26,264 | -€62,540 | |
| Operating profit (loss) | 9901 | €33,568 | -€29,089 | -€62,656 | |
| Financial income | 75/76B | €139 | €92 | -€46 | -33.5% |
| Recurring financial income | 75 | €139 | €92 | -€46 | -33.5% |
| Financial charges | 65/66B | €2,500 | €2,210 | -€290 | -11.6% |
| Recurring financial charges | 65 | €2,500 | €2,210 | -€290 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €31,207 | -€31,206 | -€62,413 | |
| Income taxes | 67/77 | €8,421 | €274 | -€8,147 | -96.7% |
| Profit (loss) for the period | 9904 | €22,786 | -€31,480 | -€54,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,786 | -€31,480 | -€54,266 |
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 31 October 2026 via checked.be.