C.B.C.: 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.C.
Largest movements
- Cash +€104,031
up €104,031 (+50.1%), from €207,815 to €311,847
mainly Current investments (+€50,000) and Net result for the year (+€37,842)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€10,115
down €10,115 (-27.2%), from €37,165 to €27,051
- Receivables within one year -€5,804
down €5,804 (-48.6%), from €11,945 to €6,141
- Reserves +€37,000
up €37,000 (+12.7%), from €291,524 to €328,524
of which Distributable reserves: +€37,000
- Financial income +€3,292
up €3,292 (+4706.3%), from €70 to €3,362
- Taxes +€1,216
up €1,216 (+6.9%), from €17,626 to €18,842
- Financial charges +€663
up €663 (+929.6%), from €71 to €735
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 | €307,679 | €345,842 | +€38,163 | +12.4% |
| Fixed assets | 21/28 | €37,165 | €27,051 | -€10,115 | -27.2% |
| Tangible fixed assets | 22/27 | €37,165 | €27,051 | -€10,115 | -27.2% |
| Furniture and vehicles | 24 | €37,165 | €27,051 | -€10,115 | -27.2% |
| Current assets | 29/58 | €270,514 | €318,791 | +€48,277 | +17.8% |
| Amounts receivable within one year | 40/41 | €11,945 | €6,141 | -€5,804 | -48.6% |
| Trade receivables | 40 | €11,945 | €6,141 | -€5,804 | -48.6% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €207,815 | €311,847 | +€104,031 | +50.1% |
| Deferred charges and accrued income | 490/1 | €753 | €804 | +€51 | +6.7% |
| Total equity and liabilities | 10/49 | €307,679 | €345,842 | +€38,163 | +12.4% |
| Equity | 10/15 | €302,700 | €340,542 | +€37,842 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €291,524 | €328,524 | +€37,000 | +12.7% |
| 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 | €289,664 | €326,664 | +€37,000 | +12.8% |
| Profit (loss) carried forward | 14 | €4,977 | €5,819 | +€842 | +16.9% |
| Amounts payable | 17/49 | €4,979 | €5,299 | +€320 | +6.4% |
| Amounts payable within one year | 42/48 | €4,979 | €5,299 | +€320 | +6.4% |
| Trade debts | 44 | €1 | €40 | +€39 | +2672.4% |
| Suppliers | 440/4 | €1 | €40 | +€39 | +2672.4% |
| Taxes, remuneration and social security | 45 | €4,838 | €5,059 | +€221 | +4.6% |
| Taxes | 450/3 | €4,838 | €5,059 | +€221 | +4.6% |
| Other amounts payable | 47/48 | €140 | €200 | +€60 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,115 | €10,115 | = | 0.0% |
| Other operating charges | 640/8 | €289 | €295 | +€5 | +1.9% |
| Gross operating margin | 9900 | €64,520 | €64,467 | -€53 | -0.1% |
| Operating profit (loss) | 9901 | €54,116 | €54,058 | -€58 | -0.1% |
| Financial income | 75/76B | €70 | €3,362 | +€3,292 | +4706.3% |
| Recurring financial income | 75 | €70 | €3,362 | +€3,292 | +4706.3% |
| Financial charges | 65/66B | €71 | €735 | +€663 | +929.6% |
| Recurring financial charges | 65 | €71 | €735 | +€663 | +929.6% |
| Profit (loss) for the period before taxes | 9903 | €54,115 | €56,685 | +€2,570 | +4.7% |
| Income taxes | 67/77 | €17,626 | €18,842 | +€1,216 | +6.9% |
| Profit (loss) for the period | 9904 | €36,489 | €37,842 | +€1,354 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,489 | €37,842 | +€1,354 | +3.7% |
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 11 October 2026 via checked.be.