C.B.B.E.: 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.
C.B.B.E.
Largest movements
- Tangible fixed assets -€9,368
down €9,368 (-14.3%), from €65,501 to €56,133
- Other debts -€12,611
down €12,611 (-18.3%), from €68,754 to €56,143
- Trade debts +€3,895
up €3,895 (+2469.6%), from €158 to €4,053
- Gross operating margin -€1,385
down €1,385 (-10.5%), from €13,248 to €11,863
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,000 | €56,895 | -€9,105 | -13.8% |
| Fixed assets | 21/28 | €65,501 | €56,133 | -€9,368 | -14.3% |
| Tangible fixed assets | 22/27 | €65,501 | €56,133 | -€9,368 | -14.3% |
| Land and buildings | 22 | €65,501 | €56,133 | -€9,368 | -14.3% |
| Current assets | 29/58 | €499 | €763 | +€263 | +52.7% |
| Amounts receivable within one year | 40/41 | €293 | €293 | = | 0.0% |
| Trade receivables | 40 | €293 | €293 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €207 | €470 | +€263 | +127.3% |
| Total equity and liabilities | 10/49 | €66,000 | €56,895 | -€9,105 | -13.8% |
| Equity | 10/15 | -€2,912 | -€3,301 | -€389 | -13.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,636 | €2,636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €777 | €777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,098 | -€24,487 | -€389 | -1.6% |
| Amounts payable | 17/49 | €68,912 | €60,196 | -€8,715 | -12.6% |
| Amounts payable within one year | 42/48 | €68,912 | €60,196 | -€8,715 | -12.6% |
| Trade debts | 44 | €158 | €4,053 | +€3,895 | +2469.6% |
| Suppliers | 440/4 | €158 | €4,053 | +€3,895 | +2469.6% |
| Other amounts payable | 47/48 | €68,754 | €56,143 | -€12,611 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,368 | €9,368 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,771 | €2,858 | +€87 | +3.1% |
| Gross operating margin | 9900 | €13,248 | €11,863 | -€1,385 | -10.5% |
| Operating profit (loss) | 9901 | €1,109 | -€362 | -€1,471 | |
| Financial charges | 65/66B | €139 | €27 | -€113 | -80.8% |
| Recurring financial charges | 65 | €139 | €27 | -€113 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €970 | -€389 | -€1,359 | |
| Profit (loss) for the period | 9904 | €970 | -€389 | -€1,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €970 | -€389 | -€1,359 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.