C.B.G. Team: 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.G. Team
Largest movements
- Receivables within one year +€13,288
up €13,288 (+349%), from €3,806 to €17,094
of which Trade receivables: +€6,885
- Tangible fixed assets -€8,462
down €8,462 (-53.3%), from €15,885 to €7,423
of which Furniture and vehicles: -€8,251
- Stocks and contracts +€1,869
up €1,869 (+36.1%), from €5,172 to €7,041
- Cash +€1,137
up €1,137 (+9.8%), from €11,547 to €12,684
mainly Depreciation (+€8,462) and Trade debts (+€4,500)
- Trade debts +€4,500
up €4,500 (+62.5%), from €7,203 to €11,702
- Tax, wage and social debts +€2,753
up €2,753 (+51.5%), from €5,342 to €8,095
of which Taxes: +€2,753
- Profit (loss) carried forward +€792
up €792 (+14.8%), from €5,352 to €6,145
- Gross operating margin -€16,950
down €16,950 (-54.0%), from €31,391 to €14,440
- Taxes -€3,932
down €3,932 (-81.5%), from €4,824 to €891
- Other operating charges -€621
down €621 (-44.9%), from €1,384 to €763
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 | €36,409 | €44,242 | +€7,832 | +21.5% |
| Fixed assets | 21/28 | €15,885 | €7,423 | -€8,462 | -53.3% |
| Tangible fixed assets | 22/27 | €15,885 | €7,423 | -€8,462 | -53.3% |
| Plant, machinery and equipment | 23 | €420 | €210 | -€210 | -50.1% |
| Furniture and vehicles | 24 | €15,465 | €7,213 | -€8,251 | -53.4% |
| Current assets | 29/58 | €20,524 | €36,819 | +€16,294 | +79.4% |
| Stocks and contracts in progress | 3 | €5,172 | €7,041 | +€1,869 | +36.1% |
| Stocks | 30/36 | €5,172 | €7,041 | +€1,869 | +36.1% |
| Amounts receivable within one year | 40/41 | €3,806 | €17,094 | +€13,288 | +349% |
| Trade receivables | 40 | €1,453 | €8,338 | +€6,885 | +474% |
| Other amounts receivable | 41 | €2,353 | €8,756 | +€6,403 | +272% |
| Cash at bank and in hand | 54/58 | €11,547 | €12,684 | +€1,137 | +9.8% |
| Total equity and liabilities | 10/49 | €36,409 | €44,242 | +€7,832 | +21.5% |
| Equity | 10/15 | €23,652 | €24,445 | +€792 | +3.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,300 | €15,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,352 | €6,145 | +€792 | +14.8% |
| Amounts payable | 17/49 | €12,757 | €19,797 | +€7,040 | +55.2% |
| Amounts payable within one year | 42/48 | €12,757 | €19,797 | +€7,040 | +55.2% |
| Trade debts | 44 | €7,203 | €11,702 | +€4,500 | +62.5% |
| Suppliers | 440/4 | €7,203 | €11,702 | +€4,500 | +62.5% |
| Taxes, remuneration and social security | 45 | €5,342 | €8,095 | +€2,753 | +51.5% |
| Taxes | 450/3 | €5,342 | €8,095 | +€2,753 | +51.5% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €212 | €0 | -€212 | -100% |
| Non-recurring operating income | 76A | €15,392 | - | -€15,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,462 | €8,462 | = | 0.0% |
| Other operating charges | 640/8 | €1,384 | €763 | -€621 | -44.9% |
| Non-recurring operating charges | 66A | €3,488 | €3,309 | -€180 | -5.1% |
| Gross operating margin | 9900 | €31,391 | €14,440 | -€16,950 | -54.0% |
| Operating profit (loss) | 9901 | €18,057 | €1,907 | -€16,149 | -89.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €60 | €224 | +€164 | +272% |
| Recurring financial charges | 65 | €60 | €224 | +€164 | +272% |
| Profit (loss) for the period before taxes | 9903 | €17,999 | €1,683 | -€16,315 | -90.6% |
| Income taxes | 67/77 | €4,824 | €891 | -€3,932 | -81.5% |
| Profit (loss) for the period | 9904 | €13,175 | €792 | -€12,383 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,175 | €792 | -€12,383 | -94.0% |
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 27 October 2026 via checked.be.