C.B.M.NetServices: 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.M.NetServices
Largest movements
- Receivables within one year +€27,999
up €27,999 (+23.8%), from €117,525 to €145,524
of which Trade receivables: +€23,337
- Cash -€11,226
down €11,226 (-13.8%), from €81,168 to €69,941
mainly Contributions, distributions and other (-€35,294) and Receivables within one year (-€27,999)
- Tangible fixed assets +€10,777
up €10,777 (+25.1%), from €42,988 to €53,765
of which Leasing and similar rights: +€20,166
- Deferred charges and accrued income -€6,326
down €6,326 (-44.0%), from €14,388 to €8,061
- Trade debts -€23,105
down €23,105 (-57.9%), from €39,887 to €16,782
- Tax, wage and social debts +€21,485
up €21,485 (+20.6%), from €104,396 to €125,880
of which Remuneration and social security: +€13,971
- Other debts +€10,000
up €10,000 (+28.3%), from €35,294 to €45,294
- Debts after one year +€9,085
up €9,085 (+59.6%), from €15,248 to €24,332
- Gross operating margin +€205,209
up €205,209 (+40.1%), from €511,707 to €716,916
- Staff costs +€184,178
up €184,178 (+40.7%), from €452,461 to €636,638
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 | €269,175 | €289,484 | +€20,309 | +7.5% |
| Fixed assets | 21/28 | €44,127 | €54,404 | +€10,277 | +23.3% |
| Intangible fixed assets | 21 | €937 | €437 | -€500 | -53.4% |
| Tangible fixed assets | 22/27 | €42,988 | €53,765 | +€10,777 | +25.1% |
| Land and buildings | 22 | €18,028 | €15,515 | -€2,513 | -13.9% |
| Plant, machinery and equipment | 23 | €895 | €596 | -€299 | -33.4% |
| Furniture and vehicles | 24 | €24,064 | €17,487 | -€6,577 | -27.3% |
| Leasing and similar rights | 25 | - | €20,166 | +€20,166 | |
| Financial fixed assets | 28 | €202 | €202 | = | 0.0% |
| Current assets | 29/58 | €225,049 | €235,081 | +€10,032 | +4.5% |
| Stocks and contracts in progress | 3 | €11,968 | €11,554 | -€415 | -3.5% |
| Stocks | 30/36 | €11,968 | €11,554 | -€415 | -3.5% |
| Amounts receivable within one year | 40/41 | €117,525 | €145,524 | +€27,999 | +23.8% |
| Trade receivables | 40 | €73,191 | €96,528 | +€23,337 | +31.9% |
| Other amounts receivable | 41 | €44,334 | €48,996 | +€4,663 | +10.5% |
| Cash at bank and in hand | 54/58 | €81,168 | €69,941 | -€11,226 | -13.8% |
| Deferred charges and accrued income | 490/1 | €14,388 | €8,061 | -€6,326 | -44.0% |
| Total equity and liabilities | 10/49 | €269,175 | €289,484 | +€20,309 | +7.5% |
| Equity | 10/15 | €61,841 | €64,064 | +€2,222 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,381 | €43,604 | +€2,222 | +5.4% |
| Amounts payable | 17/49 | €207,334 | €225,421 | +€18,087 | +8.7% |
| Amounts payable after more than one year | 17 | €15,248 | €24,332 | +€9,085 | +59.6% |
| Financial debts | 170/4 | €15,248 | €24,332 | +€9,085 | +59.6% |
| Amounts payable within one year | 42/48 | €191,807 | €199,278 | +€7,472 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €12,230 | €11,321 | -€908 | -7.4% |
| Trade debts | 44 | €39,887 | €16,782 | -€23,105 | -57.9% |
| Suppliers | 440/4 | €39,887 | €16,782 | -€23,105 | -57.9% |
| Taxes, remuneration and social security | 45 | €104,396 | €125,880 | +€21,485 | +20.6% |
| Taxes | 450/3 | €35,142 | €42,655 | +€7,513 | +21.4% |
| Remuneration and social security | 454/9 | €69,254 | €83,225 | +€13,971 | +20.2% |
| Other amounts payable | 47/48 | €35,294 | €45,294 | +€10,000 | +28.3% |
| Accrued charges and deferred income | 492/3 | €279 | €1,810 | +€1,530 | +548% |
| Remuneration, social security and pensions | 62 | €452,461 | €636,638 | +€184,178 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,166 | €16,798 | +€2,631 | +18.6% |
| Other operating charges | 640/8 | €5,634 | €8,466 | +€2,833 | +50.3% |
| Gross operating margin | 9900 | €511,707 | €716,916 | +€205,209 | +40.1% |
| Operating profit (loss) | 9901 | €39,447 | €55,014 | +€15,567 | +39.5% |
| Financial income | 75/76B | €7,669 | €3,476 | -€4,192 | -54.7% |
| Recurring financial income | 75 | €7,669 | €3,476 | -€4,192 | -54.7% |
| Financial charges | 65/66B | €2,198 | €4,225 | +€2,027 | +92.2% |
| Recurring financial charges | 65 | €2,198 | €4,225 | +€2,027 | +92.2% |
| Profit (loss) for the period before taxes | 9903 | €44,918 | €54,266 | +€9,348 | +20.8% |
| Income taxes | 67/77 | €11,717 | €16,749 | +€5,032 | +43.0% |
| Profit (loss) for the period | 9904 | €33,201 | €37,516 | +€4,315 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,201 | €37,516 | +€4,315 | +13.0% |
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 18 October 2026 via checked.be.