CKCL: 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.
CKCL
Largest movements
- Receivables within one year +€6,894
up €6,894 (+469%), from €1,469 to €8,363
of which Trade receivables: +€6,590
- Cash +€4,295
up €4,295 (+7,683%), from €56 to €4,351
mainly Tax, wage and social debts (+€7,527) and Trade debts (+€5,177)
- Tangible fixed assets +€2,552
up €2,552 (+22.7%), from €11,250 to €13,802
of which Other tangible fixed assets: +€3,802
- Stocks and contracts +€685
new in 2025: €685
- Tax, wage and social debts +€7,527
new in 2025: €7,527
of which Remuneration and social security: +€6,937
- Trade debts +€5,177
up €5,177 (+3,170%), from €163 to €5,341
- Other debts +€4,312
up €4,312 (+11.7%), from €36,731 to €41,043
- Profit (loss) carried forward -€2,480
down €2,480 (-10.5%), from -€23,644 to -€26,124
- Gross operating margin +€54,758
up €54,758, from -€21,149 to €33,609
- Staff costs +€34,009
new in 2025: €34,009
- Depreciation -€941
down €941 (-40.3%), from €2,339 to €1,397
- Other operating charges +€502
up €502 (+425%), from €118 to €620
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 | €15,250 | €29,786 | +€14,536 | +95.3% |
| Fixed assets | 21/28 | €13,725 | €16,277 | +€2,552 | +18.6% |
| Tangible fixed assets | 22/27 | €11,250 | €13,802 | +€2,552 | +22.7% |
| Plant, machinery and equipment | 23 | €9,450 | €8,400 | -€1,050 | -11.1% |
| Furniture and vehicles | 24 | €1,800 | €1,600 | -€200 | -11.1% |
| Other tangible fixed assets | 26 | - | €3,802 | +€3,802 | |
| Financial fixed assets | 28 | €2,475 | €2,475 | = | 0.0% |
| Current assets | 29/58 | €1,525 | €13,509 | +€11,984 | +786% |
| Stocks and contracts in progress | 3 | - | €685 | +€685 | |
| Stocks | 30/36 | - | €685 | +€685 | |
| Amounts receivable within one year | 40/41 | €1,469 | €8,363 | +€6,894 | +469% |
| Trade receivables | 40 | - | €6,590 | +€6,590 | |
| Other amounts receivable | 41 | €1,469 | €1,773 | +€304 | +20.7% |
| Cash at bank and in hand | 54/58 | €56 | €4,351 | +€4,295 | +7,683% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €15,250 | €29,786 | +€14,536 | +95.3% |
| Equity | 10/15 | -€21,644 | -€24,124 | -€2,480 | -11.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,644 | -€26,124 | -€2,480 | -10.5% |
| Amounts payable | 17/49 | €36,894 | €53,910 | +€17,016 | +46.1% |
| Amounts payable within one year | 42/48 | €36,894 | €53,910 | +€17,016 | +46.1% |
| Trade debts | 44 | €163 | €5,341 | +€5,177 | +3,170% |
| Suppliers | 440/4 | €163 | €5,341 | +€5,177 | +3,170% |
| Taxes, remuneration and social security | 45 | - | €7,527 | +€7,527 | |
| Taxes | 450/3 | - | €590 | +€590 | |
| Remuneration and social security | 454/9 | - | €6,937 | +€6,937 | |
| Other amounts payable | 47/48 | €36,731 | €41,043 | +€4,312 | +11.7% |
| Remuneration, social security and pensions | 62 | - | €34,009 | +€34,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,339 | €1,397 | -€941 | -40.3% |
| Other operating charges | 640/8 | €118 | €620 | +€502 | +425% |
| Gross operating margin | 9900 | -€21,149 | €33,609 | +€54,758 | |
| Operating profit (loss) | 9901 | -€23,605 | -€2,417 | +€21,188 | +89.8% |
| Financial income | 75/76B | €1 | €7 | +€7 | +1,302% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +1,302% |
| Financial charges | 65/66B | €39 | €70 | +€31 | +78.9% |
| Recurring financial charges | 65 | €39 | €70 | +€31 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,644 | -€2,480 | +€21,164 | +89.5% |
| Profit (loss) for the period | 9904 | -€23,644 | -€2,480 | +€21,164 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,644 | -€2,480 | +€21,164 | +89.5% |
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 14 October 2026 via checked.be.