CCVR: 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.
CCVR
Largest movements
- Cash +€14,184
up €14,184 (+139.4%), from €10,175 to €24,360
mainly Receivables within one year (+€13,130) and Depreciation (+€12,000)
- Receivables within one year -€13,130
down €13,130 (-71.8%), from €18,278 to €5,148
of which Trade receivables: -€15,281
- Tangible fixed assets -€11,092
down €11,092 (-32.3%), from €34,365 to €23,273
of which Furniture and vehicles: -€10,940
- Other debts +€7,730
up €7,730 (+127.2%), from €6,079 to €13,809
- Advances received -€6,925
down €6,925 (-100.0%), from €6,925 to €0
- Trade debts -€4,739
down €4,739 (-53.6%), from €8,837 to €4,098
- Debts after one year -€3,822
down €3,822 (-33.7%), from €11,330 to €7,507
- Profit (loss) carried forward -€3,068
down €3,068 (-18.2%), from €16,840 to €13,772
- Gross operating margin -€19,137
down €19,137 (-56.1%), from €34,092 to €14,955
- Taxes -€3,584
down €3,584 (-61.6%), from €5,816 to €2,233
- Depreciation +€1,292
up €1,292 (+12.1%), from €10,708 to €12,000
- Other operating charges -€1,130
down €1,130 (-60.5%), from €1,868 to €738
- Staff costs -€524
down €524 (-50.6%), from €1,035 to €511
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 | €62,922 | €52,862 | -€10,060 | -16.0% |
| Fixed assets | 21/28 | €34,365 | €23,273 | -€11,092 | -32.3% |
| Tangible fixed assets | 22/27 | €34,365 | €23,273 | -€11,092 | -32.3% |
| Plant, machinery and equipment | 23 | €450 | €298 | -€152 | -33.8% |
| Furniture and vehicles | 24 | €33,915 | €22,976 | -€10,940 | -32.3% |
| Current assets | 29/58 | €28,557 | €29,588 | +€1,031 | +3.6% |
| Amounts receivable within one year | 40/41 | €18,278 | €5,148 | -€13,130 | -71.8% |
| Trade receivables | 40 | €17,472 | €2,191 | -€15,281 | -87.5% |
| Other amounts receivable | 41 | €806 | €2,957 | +€2,150 | +266.7% |
| Cash at bank and in hand | 54/58 | €10,175 | €24,360 | +€14,184 | +139.4% |
| Deferred charges and accrued income | 490/1 | €104 | €81 | -€23 | -22.0% |
| Total equity and liabilities | 10/49 | €62,922 | €52,862 | -€10,060 | -16.0% |
| Equity | 10/15 | €21,840 | €18,772 | -€3,068 | -14.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,840 | €13,772 | -€3,068 | -18.2% |
| Amounts payable | 17/49 | €41,082 | €34,090 | -€6,993 | -17.0% |
| Amounts payable after more than one year | 17 | €11,330 | €7,507 | -€3,822 | -33.7% |
| Financial debts | 170/4 | €11,330 | €7,507 | -€3,822 | -33.7% |
| Amounts payable within one year | 42/48 | €29,753 | €26,583 | -€3,170 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €3,642 | €3,822 | +€181 | +5.0% |
| Trade debts | 44 | €8,837 | €4,098 | -€4,739 | -53.6% |
| Suppliers | 440/4 | €8,837 | €4,098 | -€4,739 | -53.6% |
| Advances received on contracts in progress | 46 | €6,925 | €0 | -€6,925 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,270 | €4,853 | +€583 | +13.7% |
| Taxes | 450/3 | €4,242 | €4,853 | +€611 | +14.4% |
| Remuneration and social security | 454/9 | €28 | €0 | -€28 | -100.0% |
| Other amounts payable | 47/48 | €6,079 | €13,809 | +€7,730 | +127.2% |
| Remuneration, social security and pensions | 62 | €1,035 | €511 | -€524 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,708 | €12,000 | +€1,292 | +12.1% |
| Other operating charges | 640/8 | €1,868 | €738 | -€1,130 | -60.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €34,092 | €14,955 | -€19,137 | -56.1% |
| Operating profit (loss) | 9901 | €20,481 | €1,706 | -€18,775 | -91.7% |
| Financial income | 75/76B | €11 | €0 | -€11 | -100.0% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100.0% |
| Financial charges | 65/66B | €1,037 | €876 | -€161 | -15.6% |
| Recurring financial charges | 65 | €1,037 | €876 | -€161 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €19,455 | €831 | -€18,624 | -95.7% |
| Income taxes | 67/77 | €5,816 | €2,233 | -€3,584 | -61.6% |
| Profit (loss) for the period | 9904 | €13,639 | -€1,402 | -€15,041 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,639 | -€1,402 | -€15,041 |
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 28 September 2026 via checked.be.