C&B ENGINEERING: 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 ENGINEERING
Largest movements
- Cash -€33,988
down €33,988 (-49.5%), from €68,696 to €34,708
mainly Contributions, distributions and other (-€109,160) and Debts after one year (-€14,594)
- Receivables within one year -€12,953
down €12,953 (-47.6%), from €27,188 to €14,234
of which Trade receivables: -€12,119
- Tangible fixed assets -€8,414
down €8,414 (-2.4%), from €350,220 to €341,805
of which Land and buildings: -€8,616
- Reserves -€103,251
down €103,251 (-36.3%), from €284,685 to €181,435
of which Distributable reserves: -€103,251
- Other debts +€62,650
up €62,650 (+208834166.7%), from €0 to €62,650
- Debts after one year -€14,594
down €14,594 (-6.7%), from €218,624 to €204,030
- Trade debts +€14,236
up €14,236 (+1328.1%), from €1,072 to €15,308
- Tax, wage and social debts -€11,009
down €11,009 (-68.6%), from €16,046 to €5,037
- Gross operating margin -€64,086
down €64,086 (-71.6%), from €89,537 to €25,451
- Taxes -€17,589
down €17,589 (-82.3%), from €21,364 to €3,775
- Financial charges +€978
up €978 (+21.7%), from €4,518 to €5,497
of which Non-recurring financial charges: +€730
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 | €548,318 | €496,658 | -€51,660 | -9.4% |
| Fixed assets | 21/28 | €350,220 | €341,805 | -€8,414 | -2.4% |
| Tangible fixed assets | 22/27 | €350,220 | €341,805 | -€8,414 | -2.4% |
| Land and buildings | 22 | €339,667 | €331,051 | -€8,616 | -2.5% |
| Plant, machinery and equipment | 23 | €6,275 | €7,278 | +€1,003 | +16.0% |
| Furniture and vehicles | 24 | €4,278 | €3,477 | -€801 | -18.7% |
| Current assets | 29/58 | €198,099 | €154,853 | -€43,246 | -21.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,188 | €14,234 | -€12,953 | -47.6% |
| Trade receivables | 40 | €26,353 | €14,234 | -€12,119 | -46.0% |
| Other amounts receivable | 41 | €835 | - | -€835 | |
| Cash at bank and in hand | 54/58 | €68,696 | €34,708 | -€33,988 | -49.5% |
| Deferred charges and accrued income | 490/1 | €2,215 | €5,910 | +€3,695 | +166.8% |
| Total equity and liabilities | 10/49 | €548,318 | €496,658 | -€51,660 | -9.4% |
| Equity | 10/15 | €297,085 | €193,835 | -€103,251 | -34.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €284,685 | €181,435 | -€103,251 | -36.3% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €282,785 | €179,535 | -€103,251 | -36.5% |
| Amounts payable | 17/49 | €251,233 | €302,823 | +€51,590 | +20.5% |
| Amounts payable after more than one year | 17 | €218,624 | €204,030 | -€14,594 | -6.7% |
| Financial debts | 170/4 | €218,624 | €204,030 | -€14,594 | -6.7% |
| Amounts payable within one year | 42/48 | €32,609 | €98,793 | +€66,184 | +203.0% |
| Current portion of amounts payable after more than one year | 42 | €15,491 | €15,797 | +€306 | +2.0% |
| Trade debts | 44 | €1,072 | €15,308 | +€14,236 | +1328.1% |
| Suppliers | 440/4 | €1,072 | €15,308 | +€14,236 | +1328.1% |
| Taxes, remuneration and social security | 45 | €16,046 | €5,037 | -€11,009 | -68.6% |
| Taxes | 450/3 | €16,046 | €5,037 | -€11,009 | -68.6% |
| Other amounts payable | 47/48 | €0 | €62,650 | +€62,650 | +208834166.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,852 | €11,752 | -€100 | -0.8% |
| Other operating charges | 640/8 | €1,218 | €1,245 | +€28 | +2.3% |
| Gross operating margin | 9900 | €89,537 | €25,451 | -€64,086 | -71.6% |
| Operating profit (loss) | 9901 | €76,467 | €12,454 | -€64,013 | -83.7% |
| Financial income | 75/76B | €2,578 | €2,727 | +€149 | +5.8% |
| Recurring financial income | 75 | €2,578 | €2,727 | +€149 | +5.8% |
| Financial charges | 65/66B | €4,518 | €5,497 | +€978 | +21.7% |
| Recurring financial charges | 65 | €4,518 | €4,767 | +€249 | +5.5% |
| Non-recurring financial charges | 66B | - | €730 | +€730 | |
| Profit (loss) for the period before taxes | 9903 | €74,527 | €9,685 | -€64,842 | -87.0% |
| Income taxes | 67/77 | €21,364 | €3,775 | -€17,589 | -82.3% |
| Profit (loss) for the period | 9904 | €53,163 | €5,910 | -€47,253 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,163 | €5,910 | -€47,253 | -88.9% |
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 12 October 2026 via checked.be.