C.B.A. Advice: 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.A. Advice
Largest movements
- Current investments +€65,000
up €65,000 (+25.0%), from €260,000 to €325,000
- Receivables within one year -€8,233
down €8,233 (-10.9%), from €75,722 to €67,489
of which Trade receivables: -€8,289
- Tangible fixed assets -€7,683
down €7,683 (-5.7%), from €133,906 to €126,223
of which Furniture and vehicles: -€8,556
- Reserves +€67,334
up €67,334 (+31.5%), from €214,017 to €281,351
of which Distributable reserves: +€67,334
- Tax, wage and social debts -€15,797
down €15,797 (-44.4%), from €35,542 to €19,745
- Gross operating margin +€3,717
up €3,717 (+3.3%), from €113,919 to €117,636
- Financial income -€2,965
down €2,965 (-37.3%), from €7,941 to €4,976
- Depreciation +€1,535
up €1,535 (+8.8%), from €17,386 to €18,921
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 | €486,623 | €535,775 | +€49,153 | +10.1% |
| Fixed assets | 21/28 | €133,906 | €126,223 | -€7,683 | -5.7% |
| Tangible fixed assets | 22/27 | €133,906 | €126,223 | -€7,683 | -5.7% |
| Land and buildings | 22 | €90,741 | €91,778 | +€1,037 | +1.1% |
| Plant, machinery and equipment | 23 | €1,587 | €1,422 | -€164 | -10.3% |
| Furniture and vehicles | 24 | €41,578 | €33,022 | -€8,556 | -20.6% |
| Current assets | 29/58 | €352,716 | €409,553 | +€56,836 | +16.1% |
| Amounts receivable within one year | 40/41 | €75,722 | €67,489 | -€8,233 | -10.9% |
| Trade receivables | 40 | €75,722 | €67,433 | -€8,289 | -10.9% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Current investments | 50/53 | €260,000 | €325,000 | +€65,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €15,056 | €16,126 | +€1,070 | +7.1% |
| Deferred charges and accrued income | 490/1 | €1,938 | €937 | -€1,001 | -51.6% |
| Total equity and liabilities | 10/49 | €486,623 | €535,775 | +€49,153 | +10.1% |
| Equity | 10/15 | €448,414 | €515,749 | +€67,334 | +15.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €214,017 | €281,351 | +€67,334 | +31.5% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €204,101 | €271,436 | +€67,334 | +33.0% |
| Profit (loss) carried forward | 14 | €135,240 | €135,240 | = | 0.0% |
| Amounts payable | 17/49 | €38,208 | €20,026 | -€18,182 | -47.6% |
| Amounts payable within one year | 42/48 | €37,627 | €19,745 | -€17,882 | -47.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €35,542 | €19,745 | -€15,797 | -44.4% |
| Taxes | 450/3 | €35,542 | €19,745 | -€15,797 | -44.4% |
| Other amounts payable | 47/48 | €2,084 | €0 | -€2,084 | -100% |
| Accrued charges and deferred income | 492/3 | €581 | €281 | -€300 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,386 | €18,921 | +€1,535 | +8.8% |
| Other operating charges | 640/8 | €3,717 | €3,689 | -€28 | -0.7% |
| Gross operating margin | 9900 | €113,919 | €117,636 | +€3,717 | +3.3% |
| Operating profit (loss) | 9901 | €92,815 | €95,025 | +€2,210 | +2.4% |
| Financial income | 75/76B | €7,941 | €4,976 | -€2,965 | -37.3% |
| Recurring financial income | 75 | €7,941 | €4,976 | -€2,965 | -37.3% |
| Financial charges | 65/66B | €180 | €180 | -€0 | -0.1% |
| Recurring financial charges | 65 | €180 | €180 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €100,576 | €99,821 | -€755 | -0.8% |
| Income taxes | 67/77 | €33,613 | €32,487 | -€1,126 | -3.4% |
| Profit (loss) for the period | 9904 | €66,963 | €67,334 | +€371 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,963 | €67,334 | +€371 | +0.6% |
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 20 October 2026 via checked.be.