C.B. BEHEER: 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. BEHEER
Largest movements
- Cash +€25,642
up €25,642 (+97.2%), from €26,378 to €52,019
mainly Depreciation (+€18,378) and Receivables within one year (+€8,242)
- Tangible fixed assets -€16,403
down €16,403 (-14.5%), from €113,292 to €96,889
of which Other tangible fixed assets: -€13,256
- Receivables within one year -€8,242
down €8,242 (-58.4%), from €14,112 to €5,870
of which Other amounts receivable: -€12,641
- Other debts +€6,878
up €6,878 (+19.9%), from €34,577 to €41,455
- Reserves -€5,214
down €5,214 (-4.9%), from €105,617 to €100,403
of which Tax-exempt reserves: -€3,946
- Gross operating margin +€16,594
up €16,594, from -€2,271 to €14,324
- Depreciation -€165
down €165 (-0.9%), from €18,543 to €18,378
- Financial income -€158
down €158 (-38.1%), from €416 to €257
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 | €155,208 | €156,425 | +€1,216 | +0.8% |
| Fixed assets | 21/28 | €113,292 | €96,889 | -€16,403 | -14.5% |
| Tangible fixed assets | 22/27 | €113,292 | €96,889 | -€16,403 | -14.5% |
| Land and buildings | 22 | €2,020 | €1,982 | -€39 | -1.9% |
| Plant, machinery and equipment | 23 | €935 | €1,235 | +€300 | +32.1% |
| Furniture and vehicles | 24 | €39,620 | €36,212 | -€3,409 | -8.6% |
| Other tangible fixed assets | 26 | €70,717 | €57,461 | -€13,256 | -18.7% |
| Current assets | 29/58 | €41,916 | €59,535 | +€17,619 | +42.0% |
| Amounts receivable within one year | 40/41 | €14,112 | €5,870 | -€8,242 | -58.4% |
| Trade receivables | 40 | €1,471 | €5,870 | +€4,399 | +299% |
| Other amounts receivable | 41 | €12,641 | €0 | -€12,641 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,378 | €52,019 | +€25,642 | +97.2% |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,646 | +€220 | +15.4% |
| Total equity and liabilities | 10/49 | €155,208 | €156,425 | +€1,216 | +0.8% |
| Equity | 10/15 | €111,817 | €106,603 | -€5,214 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,617 | €100,403 | -€5,214 | -4.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €23,676 | €19,730 | -€3,946 | -16.7% |
| Distributable reserves | 133 | €81,941 | €80,673 | -€1,268 | -1.5% |
| Provisions and deferred taxes | 16 | €7,112 | €5,927 | -€1,185 | -16.7% |
| Deferred taxes | 168 | €7,112 | €5,927 | -€1,185 | -16.7% |
| Amounts payable | 17/49 | €36,279 | €43,895 | +€7,616 | +21.0% |
| Amounts payable within one year | 42/48 | €36,279 | €43,895 | +€7,616 | +21.0% |
| Trade debts | 44 | €1,163 | €1,193 | +€30 | +2.6% |
| Suppliers | 440/4 | €1,163 | €1,193 | +€30 | +2.6% |
| Taxes, remuneration and social security | 45 | €539 | €1,247 | +€708 | +131% |
| Taxes | 450/3 | €539 | €1,247 | +€708 | +131% |
| Other amounts payable | 47/48 | €34,577 | €41,455 | +€6,878 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,543 | €18,378 | -€165 | -0.9% |
| Other operating charges | 640/8 | €2,039 | €2,130 | +€90 | +4.4% |
| Gross operating margin | 9900 | -€2,271 | €14,324 | +€16,594 | |
| Operating profit (loss) | 9901 | -€22,853 | -€6,184 | +€16,669 | +72.9% |
| Financial income | 75/76B | €416 | €257 | -€158 | -38.1% |
| Recurring financial income | 75 | €416 | €257 | -€158 | -38.1% |
| Financial charges | 65/66B | €135 | €131 | -€4 | -3.0% |
| Recurring financial charges | 65 | €135 | €131 | -€4 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,573 | -€6,058 | +€16,515 | +73.2% |
| Transfer from deferred taxes | 780 | €1,185 | €1,185 | = | 0.0% |
| Income taxes | 67/77 | €344 | €342 | -€2 | -0.5% |
| Profit (loss) for the period | 9904 | -€21,731 | -€5,214 | +€16,517 | +76.0% |
| Transfer from tax-exempt reserves | 789 | €3,946 | €3,946 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,785 | -€1,268 | +€16,517 | +92.9% |
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 22 October 2026 via checked.be.