C.B.I.D.: 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.I.D.
Largest movements
- Current investments -€100,970
down €100,970 (-28.7%), from €351,970 to €251,000
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash -€37,021
down €37,021 (-28.8%), from €128,696 to €91,675
mainly Receivables after one year (-€100,000) and Net result for the year (-€63,867)
- Tangible fixed assets -€17,683
down €17,683 (-3.7%), from €483,696 to €466,014
of which Land and buildings: -€17,683
- Profit (loss) carried forward -€63,867
down €63,867, from €0 to -€63,867
- Trade debts +€39,207
up €39,207 (+2,535%), from €1,546 to €40,753
- Debts after one year -€36,406
down €36,406 (-79.6%), from €45,761 to €9,355
- Current portion of long-term debt +€18,088
new in 2025: €18,088
- Gross operating margin -€168,836
down €168,836, from €104,609 to -€64,227
- Taxes -€26,173
down €26,173 (-99.0%), from €26,431 to €258
- Financial income +€21,100
up €21,100 (+291%), from €7,244 to €28,344
- Other operating charges -€7,781
down €7,781 (-55.8%), from €13,936 to €6,155
- Depreciation -€3,718
down €3,718 (-17.4%), from €21,400 to €17,683
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 | €1,059,506 | €1,012,725 | -€46,781 | -4.4% |
| Fixed assets | 21/28 | €483,696 | €466,014 | -€17,683 | -3.7% |
| Tangible fixed assets | 22/27 | €483,696 | €466,014 | -€17,683 | -3.7% |
| Land and buildings | 22 | €483,696 | €466,014 | -€17,683 | -3.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €575,810 | €546,711 | -€29,098 | -5.1% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €94,205 | €97,574 | +€3,369 | +3.6% |
| Trade receivables | 40 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts receivable | 41 | €92,705 | €97,574 | +€4,869 | +5.3% |
| Current investments | 50/53 | €351,970 | €251,000 | -€100,970 | -28.7% |
| Cash at bank and in hand | 54/58 | €128,696 | €91,675 | -€37,021 | -28.8% |
| Deferred charges and accrued income | 490/1 | €939 | €6,462 | +€5,524 | +589% |
| Total equity and liabilities | 10/49 | €1,059,506 | €1,012,725 | -€46,781 | -4.4% |
| Equity | 10/15 | €991,279 | €927,412 | -€63,867 | -6.4% |
| Contributions | 10/11 | €504,075 | €504,075 | = | 0.0% |
| Reserves | 13 | €487,204 | €487,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,757 | €23,757 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,757 | €23,757 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,664 | €2,664 | = | 0.0% |
| Distributable reserves | 133 | €460,783 | €460,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€63,867 | -€63,867 | |
| Provisions and deferred taxes | 16 | €12,500 | €12,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,500 | €12,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable | 17/49 | €55,727 | €72,813 | +€17,086 | +30.7% |
| Amounts payable after more than one year | 17 | €45,761 | €9,355 | -€36,406 | -79.6% |
| Financial debts | 170/4 | €45,761 | €9,355 | -€36,406 | -79.6% |
| Amounts payable within one year | 42/48 | €9,966 | €63,458 | +€53,492 | +537% |
| Current portion of amounts payable after more than one year | 42 | - | €18,088 | +€18,088 | |
| Trade debts | 44 | €1,546 | €40,753 | +€39,207 | +2,535% |
| Suppliers | 440/4 | €1,546 | €40,753 | +€39,207 | +2,535% |
| Taxes, remuneration and social security | 45 | €8,420 | €4,617 | -€3,803 | -45.2% |
| Taxes | 450/3 | €8,420 | €4,617 | -€3,803 | -45.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Remuneration, social security and pensions | 62 | €559 | €379 | -€181 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,400 | €17,683 | -€3,718 | -17.4% |
| Other operating charges | 640/8 | €13,936 | €6,155 | -€7,781 | -55.8% |
| Non-recurring operating charges | 66A | €845 | €0 | -€845 | -100% |
| Gross operating margin | 9900 | €104,609 | -€64,227 | -€168,836 | |
| Operating profit (loss) | 9901 | €67,869 | -€88,444 | -€156,313 | |
| Financial income | 75/76B | €7,244 | €28,344 | +€21,100 | +291% |
| Recurring financial income | 75 | €7,244 | €28,344 | +€21,100 | +291% |
| Financial charges | 65/66B | €2,510 | €3,509 | +€999 | +39.8% |
| Recurring financial charges | 65 | €2,510 | €3,509 | +€999 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €72,603 | -€63,609 | -€136,212 | |
| Income taxes | 67/77 | €26,431 | €258 | -€26,173 | -99.0% |
| Profit (loss) for the period | 9904 | €46,172 | -€63,867 | -€110,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,172 | -€63,867 | -€110,039 |
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 21 October 2026 via checked.be.