CC & M: what changed
CC & M
Largest movements
- Stocks and contracts -€67,381
down €67,381 (-53.8%), from €125,345 to €57,964
- Profit (loss) carried forward -€31,075
down €31,075 (-69.6%), from -€44,641 to -€75,716
- Trade debts -€20,651
down €20,651 (-62.2%), from €33,219 to €12,567
- Advances received -€15,000
down €15,000 (-100%), from €15,000 to €0
- Other debts -€2,461
down €2,461 (-2.5%), from €97,620 to €95,159
- Accrued charges and deferred income +€2,424
up €2,424 (+112%), from €2,160 to €4,584
- Gross operating margin +€7,885
up €7,885 (+22.4%), from -€35,158 to -€27,273
- Other operating charges +€1,347
up €1,347 (+57.6%), from €2,340 to €3,688
- Financial charges -€1,082
down €1,082 (-88.5%), from €1,223 to €141
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,360 | €57,977 | -€67,383 | -53.8% |
| Current assets | 29/58 | €125,360 | €57,977 | -€67,383 | -53.8% |
| Stocks and contracts in progress | 3 | €125,345 | €57,964 | -€67,381 | -53.8% |
| Stocks | 30/36 | €125,345 | €57,964 | -€67,381 | -53.8% |
| Cash at bank and in hand | 54/58 | €15 | €13 | -€2 | -13.8% |
| Total equity and liabilities | 10/49 | €125,360 | €57,977 | -€67,383 | -53.8% |
| Equity | 10/15 | -€26,041 | -€57,116 | -€31,075 | -119% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,641 | -€75,716 | -€31,075 | -69.6% |
| Amounts payable | 17/49 | €151,402 | €115,093 | -€36,308 | -24.0% |
| Amounts payable within one year | 42/48 | €149,242 | €110,509 | -€38,732 | -26.0% |
| Trade debts | 44 | €33,219 | €12,567 | -€20,651 | -62.2% |
| Suppliers | 440/4 | €33,219 | €12,567 | -€20,651 | -62.2% |
| Advances received on contracts in progress | 46 | €15,000 | €0 | -€15,000 | -100% |
| Taxes, remuneration and social security | 45 | €3,403 | €2,783 | -€620 | -18.2% |
| Taxes | 450/3 | €2,103 | €2,783 | +€680 | +32.3% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100% |
| Other amounts payable | 47/48 | €97,620 | €95,159 | -€2,461 | -2.5% |
| Accrued charges and deferred income | 492/3 | €2,160 | €4,584 | +€2,424 | +112% |
| Other operating charges | 640/8 | €2,340 | €3,688 | +€1,347 | +57.6% |
| Gross operating margin | 9900 | -€35,158 | -€27,273 | +€7,885 | +22.4% |
| Operating profit (loss) | 9901 | -€37,499 | -€30,960 | +€6,538 | +17.4% |
| Financial income | 75/76B | €0 | €27 | +€26 | +5,469% |
| Recurring financial income | 75 | €0 | €27 | +€26 | +5,469% |
| Financial charges | 65/66B | €1,223 | €141 | -€1,082 | -88.5% |
| Recurring financial charges | 65 | €1,223 | €141 | -€1,082 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,721 | -€31,075 | +€7,647 | +19.7% |
| Profit (loss) for the period | 9904 | -€38,721 | -€31,075 | +€7,647 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,721 | -€31,075 | +€7,647 | +19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.