C.B.: 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.
C.B.
Largest movements
- Cash +€4,162
up €4,162 (+5.2%), from €80,500 to €84,663
mainly Net result for the year (+€6,737) and Receivables within one year (+€1,237)
- Deferred charges and accrued income +€1,753
up €1,753 (+86.2%), from €2,033 to €3,786
- Receivables within one year -€1,237
down €1,237 (-58.6%), from €2,110 to €873
of which Other amounts receivable: -€1,752
- Profit (loss) carried forward +€6,737
up €6,737 (+10.3%), from -€65,665 to -€58,928
- Other debts -€2,408
down €2,408 (-6.7%), from €36,047 to €33,639
- Gross operating margin -€40,456
down €40,456 (-82.0%), from €49,344 to €8,888
- Financial income +€531
up €531 (+194%), from €273 to €804
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.
Derived cash bridge
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 | €86,194 | €90,517 | +€4,323 | +5.0% |
| Fixed assets | 21/28 | €1,551 | €1,196 | -€355 | -22.9% |
| Tangible fixed assets | 22/27 | €1,551 | €1,196 | -€355 | -22.9% |
| Furniture and vehicles | 24 | €168 | €42 | -€125 | -74.6% |
| Other tangible fixed assets | 26 | €1,383 | €1,154 | -€230 | -16.6% |
| Current assets | 29/58 | €84,643 | €89,321 | +€4,678 | +5.5% |
| Amounts receivable within one year | 40/41 | €2,110 | €873 | -€1,237 | -58.6% |
| Trade receivables | 40 | €357 | €873 | +€515 | +144% |
| Other amounts receivable | 41 | €1,752 | - | -€1,752 | |
| Cash at bank and in hand | 54/58 | €80,500 | €84,663 | +€4,162 | +5.2% |
| Deferred charges and accrued income | 490/1 | €2,033 | €3,786 | +€1,753 | +86.2% |
| Total equity and liabilities | 10/49 | €86,194 | €90,517 | +€4,323 | +5.0% |
| Equity | 10/15 | €49,543 | €56,280 | +€6,737 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €102,807 | €102,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,947 | €100,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,665 | -€58,928 | +€6,737 | +10.3% |
| Amounts payable | 17/49 | €36,651 | €34,238 | -€2,414 | -6.6% |
| Amounts payable within one year | 42/48 | €36,651 | €34,238 | -€2,414 | -6.6% |
| Trade debts | 44 | €321 | €257 | -€64 | -19.9% |
| Suppliers | 440/4 | €321 | €257 | -€64 | -19.9% |
| Taxes, remuneration and social security | 45 | €283 | €341 | +€58 | +20.6% |
| Taxes | 450/3 | €283 | €341 | +€58 | +20.6% |
| Other amounts payable | 47/48 | €36,047 | €33,639 | -€2,408 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | €355 | = | 0.0% |
| Other operating charges | 640/8 | €1,249 | €1,228 | -€21 | -1.7% |
| Gross operating margin | 9900 | €49,344 | €8,888 | -€40,456 | -82.0% |
| Operating profit (loss) | 9901 | €47,740 | €7,305 | -€40,435 | -84.7% |
| Financial income | 75/76B | €273 | €804 | +€531 | +194% |
| Recurring financial income | 75 | €273 | €804 | +€531 | +194% |
| Financial charges | 65/66B | €1,072 | €1,031 | -€41 | -3.9% |
| Recurring financial charges | 65 | €1,072 | €1,031 | -€41 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €46,941 | €7,078 | -€39,863 | -84.9% |
| Income taxes | 67/77 | €283 | €341 | +€58 | +20.6% |
| Profit (loss) for the period | 9904 | €46,658 | €6,737 | -€39,921 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,658 | €6,737 | -€39,921 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.