C.B.K.: 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.K.
Largest movements
- Cash +€39,302
up €39,302 (+2,014%), from €1,951 to €41,253
mainly Debts after one year (+€26,172) and Net result for the year (+€6,311)
- Tangible fixed assets -€7,211
down €7,211 (-4.7%), from €153,313 to €146,102
of which Land and buildings: -€6,566
- Debts after one year +€26,172
up €26,172 (+95.4%), from €27,426 to €53,598
of which Other amounts payable: +€33,000
- Profit (loss) carried forward +€6,311
up €6,311 (+11.7%), from €53,798 to €60,109
- Purchases and services -€3,172
down €3,172 (-20.5%), from €15,453 to €12,281
- Turnover -€2,169
down €2,169 (-7.5%), from €28,992 to €26,823
- Depreciation +€1,258
up €1,258 (+67.7%), from €1,858 to €3,116
- Gross operating margin +€1,003
up €1,003 (+7.4%), from €13,539 to €14,542
- Taxes +€664
up €664 (+38.4%), from €1,727 to €2,391
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 | €155,406 | €187,397 | +€31,991 | +20.6% |
| Fixed assets | 21/28 | €153,313 | €146,102 | -€7,211 | -4.7% |
| Tangible fixed assets | 22/27 | €153,313 | €146,102 | -€7,211 | -4.7% |
| Land and buildings | 22 | €149,747 | €143,181 | -€6,566 | -4.4% |
| Plant, machinery and equipment | 23 | €251 | €711 | +€460 | +183% |
| Furniture and vehicles | 24 | €3,315 | €2,210 | -€1,105 | -33.3% |
| Current assets | 29/58 | €2,093 | €41,295 | +€39,202 | +1,873% |
| Amounts receivable within one year | 40/41 | €142 | €42 | -€100 | -70.4% |
| Trade receivables | 40 | €140 | - | -€140 | |
| Other amounts receivable | 41 | €2 | €42 | +€40 | +2,000% |
| Cash at bank and in hand | 54/58 | €1,951 | €41,253 | +€39,302 | +2,014% |
| Total equity and liabilities | 10/49 | €155,406 | €187,397 | +€31,991 | +20.6% |
| Equity | 10/15 | €121,968 | €128,279 | +€6,311 | +5.2% |
| Reserves | 13 | €68,170 | €68,170 | = | 0.0% |
| Distributable reserves | 133 | €68,170 | €68,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,798 | €60,109 | +€6,311 | +11.7% |
| Provisions and deferred taxes | 16 | €3,601 | €4,533 | +€932 | +25.9% |
| Provisions for liabilities and charges | 160/5 | €3,601 | €4,533 | +€932 | +25.9% |
| Taxes | 161 | €3,601 | €4,533 | +€932 | +25.9% |
| Amounts payable | 17/49 | €29,837 | €54,585 | +€24,748 | +82.9% |
| Amounts payable after more than one year | 17 | €27,426 | €53,598 | +€26,172 | +95.4% |
| Financial debts | 170/4 | €22,426 | €15,598 | -€6,828 | -30.4% |
| Other amounts payable | 178/9 | €5,000 | €38,000 | +€33,000 | +660% |
| Amounts payable within one year | 42/48 | €2,411 | €987 | -€1,424 | -59.1% |
| Trade debts | 44 | €188 | - | -€188 | |
| Suppliers | 440/4 | €188 | - | -€188 | |
| Taxes, remuneration and social security | 45 | €2,223 | €987 | -€1,236 | -55.6% |
| Taxes | 450/3 | €2,223 | €987 | -€1,236 | -55.6% |
| Turnover | 70 | €28,992 | €26,823 | -€2,169 | -7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,453 | €12,281 | -€3,172 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,858 | €3,116 | +€1,258 | +67.7% |
| Other operating charges | 640/8 | €1,144 | €1,585 | +€441 | +38.5% |
| Gross operating margin | 9900 | €13,539 | €14,542 | +€1,003 | +7.4% |
| Operating profit (loss) | 9901 | €10,537 | €9,841 | -€696 | -6.6% |
| Financial charges | 65/66B | €1,029 | €1,139 | +€110 | +10.7% |
| Recurring financial charges | 65 | €1,029 | €1,139 | +€110 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €9,508 | €8,702 | -€806 | -8.5% |
| Income taxes | 67/77 | €1,727 | €2,391 | +€664 | +38.4% |
| Profit (loss) for the period | 9904 | €7,781 | €6,311 | -€1,470 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,781 | €6,311 | -€1,470 | -18.9% |
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 17 October 2026 via checked.be.