CKCB: 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.
CKCB
Largest movements
- Receivables within one year +€24,601
up €24,601 (+76.0%), from €32,380 to €56,981
of which Other amounts receivable: +€31,686
- Deferred charges and accrued income -€13,892
down €13,892 (-11.8%), from €118,189 to €104,297
- Tangible fixed assets -€12,163
down €12,163 (-8.0%), from €152,470 to €140,307
of which Land and buildings: -€9,482
- Cash +€5,267
up €5,267 (+28.1%), from €18,747 to €24,014
mainly Depreciation (+€24,880) and Net result for the year (+€21,108)
- Debts after one year -€23,745
down €23,745 (-33.9%), from €70,004 to €46,259
- Profit (loss) carried forward +€21,108
up €21,108 (+16.1%), from €131,012 to €152,120
- Accrued charges and deferred income -€20,000
no longer reported in 2024 (was €20,000)
- Trade debts +€16,312
up €16,312 (+317.9%), from €5,131 to €21,443
- Current portion of long-term debt +€11,005
up €11,005 (+48.4%), from €22,740 to €33,745
- Gross operating margin -€47,998
down €47,998 (-37.0%), from €129,855 to €81,857
- Staff costs +€26,116
new in 2024: €26,116
- Taxes -€23,651
no longer reported in 2024 (was €23,651)
- Depreciation +€4,571
up €4,571 (+22.5%), from €20,309 to €24,880
- Financial charges +€2,967
up €2,967 (+44.8%), from €6,627 to €9,594
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 | €329,336 | €333,149 | +€3,813 | +1.2% |
| Fixed assets | 21/28 | €160,020 | €147,857 | -€12,163 | -7.6% |
| Tangible fixed assets | 22/27 | €152,470 | €140,307 | -€12,163 | -8.0% |
| Land and buildings | 22 | €89,867 | €80,385 | -€9,482 | -10.6% |
| Plant, machinery and equipment | 23 | €42,864 | €42,376 | -€488 | -1.1% |
| Furniture and vehicles | 24 | €3,941 | €3,649 | -€292 | -7.4% |
| Other tangible fixed assets | 26 | €15,798 | €13,897 | -€1,901 | -12.0% |
| Financial fixed assets | 28 | €7,550 | €7,550 | = | 0.0% |
| Current assets | 29/58 | €169,316 | €185,292 | +€15,976 | +9.4% |
| Amounts receivable within one year | 40/41 | €32,380 | €56,981 | +€24,601 | +76.0% |
| Trade receivables | 40 | €7,085 | - | -€7,085 | |
| Other amounts receivable | 41 | €25,295 | €56,981 | +€31,686 | +125.3% |
| Cash at bank and in hand | 54/58 | €18,747 | €24,014 | +€5,267 | +28.1% |
| Deferred charges and accrued income | 490/1 | €118,189 | €104,297 | -€13,892 | -11.8% |
| Total equity and liabilities | 10/49 | €329,336 | €333,149 | +€3,813 | +1.2% |
| Equity | 10/15 | €161,291 | €182,399 | +€21,108 | +13.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,279 | €27,279 | = | 0.0% |
| Distributable reserves | 133 | €27,279 | €27,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,012 | €152,120 | +€21,108 | +16.1% |
| Amounts payable | 17/49 | €168,045 | €150,750 | -€17,295 | -10.3% |
| Amounts payable after more than one year | 17 | €70,004 | €46,259 | -€23,745 | -33.9% |
| Financial debts | 170/4 | €70,004 | €46,259 | -€23,745 | -33.9% |
| Amounts payable within one year | 42/48 | €78,041 | €104,491 | +€26,450 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €22,740 | €33,745 | +€11,005 | +48.4% |
| Trade debts | 44 | €5,131 | €21,443 | +€16,312 | +317.9% |
| Suppliers | 440/4 | €5,131 | €21,443 | +€16,312 | +317.9% |
| Taxes, remuneration and social security | 45 | €41,211 | €41,347 | +€136 | +0.3% |
| Taxes | 450/3 | €41,211 | €41,347 | +€136 | +0.3% |
| Other amounts payable | 47/48 | €8,959 | €7,956 | -€1,003 | -11.2% |
| Accrued charges and deferred income | 492/3 | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | - | €26,116 | +€26,116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,309 | €24,880 | +€4,571 | +22.5% |
| Other operating charges | 640/8 | €445 | €159 | -€286 | -64.3% |
| Gross operating margin | 9900 | €129,855 | €81,857 | -€47,998 | -37.0% |
| Operating profit (loss) | 9901 | €109,101 | €30,702 | -€78,399 | -71.9% |
| Financial charges | 65/66B | €6,627 | €9,594 | +€2,967 | +44.8% |
| Recurring financial charges | 65 | €6,627 | €9,594 | +€2,967 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €102,474 | €21,108 | -€81,366 | -79.4% |
| Income taxes | 67/77 | €23,651 | - | -€23,651 | |
| Profit (loss) for the period | 9904 | €78,823 | €21,108 | -€57,715 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,823 | €21,108 | -€57,715 | -73.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.