NEW CCD: 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.
What changed
NEW CCD
NACE 25.530, Machining of metals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€206,977
2024 · -€359,207+€152,230
Equity
-€168,774
2024 · €38,203-€206,977
Cash
€8,606
2024 · €416,850-€408,244
Balance sheet total
€637,941
2024 · €2.5m-€1.9m
Largest movements
Assets
- Receivables within one year -€1.4m
down €1.4m (-70.7%), from €2.0m to €592,079
of which Trade receivables: -€1.4m
- Cash -€408,244
down €408,244 (-97.9%), from €416,850 to €8,606
mainly Short-term financial debts (-€775,072) and Trade debts (-€749,023)
Equity and liabilities
- Short-term financial debts -€775,072
no longer reported in 2025 (was €775,072)
- Trade debts -€749,023
down €749,023 (-66.1%), from €1.1m to €384,934
- Profit (loss) carried forward -€206,977
down €206,977 (-48.2%), from -€429,439 to -€636,416
- Debts after one year -€194,862
down €194,862 (-49.9%), from €390,295 to €195,433
- Other debts +€146,616
new in 2025: €146,616
Income statement
- Turnover -€8.6m
no longer reported in 2025 (was €8.6m)
- Services and other goods -€4.9m
down €4.9m (-98.9%), from €5.0m to €54,747
- Goods and materials -€3.5m
down €3.5m (-98.5%), from €3.5m to €53,427
- Staff costs -€499,979
down €499,979 (-96.7%), from €517,011 to €17,032
- Depreciation -€280,826
no longer reported in 2025 (was €280,826)
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.
Result 2024
-€359,207
Turnover
-€8.6m
Other operating income
-€18,258
Goods and materials
+€3.5m
Services and other goods
+€4.9m
Staff costs
+€499,979
Depreciation
+€280,826
Write-downs
-€19,154
Other operating charges
+€32,899
Other operating items
-€536,493
Financial income
+€2,066
Financial charges
+€89,496
Result 2025
-€206,977
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.
From operations
+€620,620
Investment
+€1,500
Financing
-€1.0m
Cash 2024
€416,850
From operations (derived)
+€620,620
Net result for the year
-€206,977
Receivables within one year
+€1.4m
Deferred charges and accrued income
+€10,803
Trade debts
-€749,023
Other debts
+€146,616
Accrued charges and deferred income
-€11,316
Investment (derived)
+€1,500
Investment in fixed assets (net)
+€1,500
Financing
-€1.0m
Debts after one year
-€194,862
Current portion of long-term debt
-€60,430
Short-term financial debts
-€775,072
Cash 2025
€8,606
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,489,005 | €637,941 | -€1.9m | -74.4% |
| Fixed assets | 21/28 | €1,500 | - | -€1,500 | |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Other financial fixed assets | 284/8 | €1,500 | - | -€1,500 | |
| Amounts receivable and cash guarantees | 285/8 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €2,487,505 | €637,941 | -€1.8m | -74.4% |
| Amounts receivable within one year | 40/41 | €2,022,596 | €592,079 | -€1.4m | -70.7% |
| Trade receivables | 40 | €1,943,028 | €522,710 | -€1.4m | -73.1% |
| Other amounts receivable | 41 | €79,568 | €69,369 | -€10,199 | -12.8% |
| Cash at bank and in hand | 54/58 | €416,850 | €8,606 | -€408,244 | -97.9% |
| Deferred charges and accrued income | 490/1 | €48,059 | €37,256 | -€10,803 | -22.5% |
| Total equity and liabilities | 10/49 | €2,489,005 | €637,941 | -€1.9m | -74.4% |
| Equity | 10/15 | €38,203 | -€168,774 | -€206,977 | |
| Contributions | 10/11 | €439,204 | €439,204 | = | 0.0% |
| Capital | 10 | €439,204 | €439,204 | = | 0.0% |
| Issued capital | 100 | €439,204 | €439,204 | = | 0.0% |
| Reserves | 13 | €28,438 | €28,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,438 | €28,438 | = | 0.0% |
| Legal reserve | 130 | €28,438 | €28,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€429,439 | -€636,416 | -€206,977 | -48.2% |
| Amounts payable | 17/49 | €2,450,802 | €806,715 | -€1.6m | -67.1% |
| Amounts payable after more than one year | 17 | €390,295 | €195,433 | -€194,862 | -49.9% |
| Financial debts | 170/4 | €390,295 | €195,433 | -€194,862 | -49.9% |
| Subordinated loans | 170 | €224,723 | €190,151 | -€34,572 | -15.4% |
| Credit institutions | 173 | €165,572 | €5,282 | -€160,290 | -96.8% |
| Amounts payable within one year | 42/48 | €2,049,091 | €611,182 | -€1.4m | -70.2% |
| Current portion of amounts payable after more than one year | 42 | €140,062 | €79,632 | -€60,430 | -43.1% |
| Financial debts | 43 | €775,072 | - | -€775,072 | |
| Credit institutions | 430/8 | €775,072 | - | -€775,072 | |
| Trade debts | 44 | €1,133,957 | €384,934 | -€749,023 | -66.1% |
| Suppliers | 440/4 | €1,133,957 | €384,934 | -€749,023 | -66.1% |
| Other amounts payable | 47/48 | - | €146,616 | +€146,616 | |
| Accrued charges and deferred income | 492/3 | €11,416 | €100 | -€11,316 | -99.1% |
| Operating income | 70/76A | €9,775,349 | €25,805 | -€9.7m | -99.7% |
| Turnover | 70 | €8,564,268 | - | -€8.6m | |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,354,909 | - | +€1.4m | |
| Other operating income | 74 | €38,477 | €20,219 | -€18,258 | -47.5% |
| Non-recurring operating income | 76A | €2,527,513 | €5,586 | -€2.5m | -99.8% |
| Operating charges | 60/66A | €10,023,962 | €213,750 | -€9.8m | -97.9% |
| Goods for resale, raw materials and consumables | 60 | €3,518,745 | €53,427 | -€3.5m | -98.5% |
| Purchases | 600/8 | €3,518,745 | €53,427 | -€3.5m | -98.5% |
| Services and other goods | 61 | €4,974,566 | €54,747 | -€4.9m | -98.9% |
| Remuneration, social security and pensions | 62 | €517,011 | €17,032 | -€499,979 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,826 | - | -€280,826 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,154 | +€19,154 | |
| Other operating charges | 640/8 | €42,073 | €9,174 | -€32,899 | -78.2% |
| Non-recurring operating charges | 66A | €690,741 | €60,216 | -€630,525 | -91.3% |
| Operating profit (loss) | 9901 | -€248,613 | -€187,945 | +€60,668 | +24.4% |
| Financial income | 75/76B | €11 | €2,077 | +€2,066 | +18781.8% |
| Recurring financial income | 75 | €11 | €2,077 | +€2,066 | +18781.8% |
| Income from financial fixed assets | 750 | - | €2,006 | +€2,006 | |
| Other financial income | 752/9 | €11 | €71 | +€60 | +545.5% |
| Financial charges | 65/66B | €110,605 | €21,109 | -€89,496 | -80.9% |
| Recurring financial charges | 65 | €110,605 | €21,109 | -€89,496 | -80.9% |
| Debt charges | 650 | €100,829 | €17,973 | -€82,856 | -82.2% |
| Other financial charges | 652/9 | €9,776 | €3,136 | -€6,640 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | -€359,207 | -€206,977 | +€152,230 | +42.4% |
| Profit (loss) for the period | 9904 | -€359,207 | -€206,977 | +€152,230 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€359,207 | -€206,977 | +€152,230 | +42.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.