C.B.S.S.: 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.S.S.
Largest movements
- Tangible fixed assets +€34,003
up €34,003 (+127%), from €26,733 to €60,736
of which Furniture and vehicles: +€35,843
- Intangible fixed assets -€12,000
down €12,000 (-23.2%), from €51,682 to €39,682
- Receivables within one year +€4,129
up €4,129 (+172%), from €2,394 to €6,523
of which Other amounts receivable: +€4,573
- Other debts +€35,383
up €35,383 (+41.2%), from €85,897 to €121,280
- Tax, wage and social debts -€7,869
no longer reported in 2025 (was €7,869)
- Investment grants +€7,181
new in 2025: €7,181
- Profit (loss) carried forward -€6,119
down €6,119 (-20.0%), from -€30,651 to -€36,770
- Debts after one year -€2,737
down €2,737 (-22.7%), from €12,038 to €9,301
- Gross operating margin +€33,369
up €33,369, from -€17,129 to €16,241
- Depreciation +€7,382
up €7,382 (+65.4%), from €11,292 to €18,674
- Financial charges +€2,126
up €2,126 (+134%), from €1,585 to €3,711
- Financial income +€1,795
up €1,795 (+747,875%), from €0 to €1,795
- Other operating charges +€1,499
up €1,499 (+232%), from €646 to €2,145
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 | €83,889 | €109,567 | +€25,677 | +30.6% |
| Fixed assets | 21/28 | €78,415 | €100,419 | +€22,003 | +28.1% |
| Intangible fixed assets | 21 | €51,682 | €39,682 | -€12,000 | -23.2% |
| Tangible fixed assets | 22/27 | €26,733 | €60,736 | +€34,003 | +127% |
| Plant, machinery and equipment | 23 | €701 | €2,573 | +€1,872 | +267% |
| Furniture and vehicles | 24 | €9,345 | €45,188 | +€35,843 | +384% |
| Leasing and similar rights | 25 | €16,687 | €12,975 | -€3,712 | -22.2% |
| Current assets | 29/58 | €5,474 | €9,148 | +€3,674 | +67.1% |
| Amounts receivable within one year | 40/41 | €2,394 | €6,523 | +€4,129 | +172% |
| Trade receivables | 40 | €444 | - | -€444 | |
| Other amounts receivable | 41 | €1,950 | €6,523 | +€4,573 | +234% |
| Cash at bank and in hand | 54/58 | €3,080 | €2,625 | -€455 | -14.8% |
| Total equity and liabilities | 10/49 | €83,889 | €109,567 | +€25,677 | +30.6% |
| Equity | 10/15 | -€28,651 | -€27,589 | +€1,062 | +3.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,651 | -€36,770 | -€6,119 | -20.0% |
| Investment grants | 15 | - | €7,181 | +€7,181 | |
| Provisions and deferred taxes | 16 | - | €1,795 | +€1,795 | |
| Deferred taxes | 168 | - | €1,795 | +€1,795 | |
| Amounts payable | 17/49 | €112,540 | €135,361 | +€22,820 | +20.3% |
| Amounts payable after more than one year | 17 | €12,038 | €9,301 | -€2,737 | -22.7% |
| Financial debts | 170/4 | €12,038 | €9,301 | -€2,737 | -22.7% |
| Amounts payable within one year | 42/48 | €100,502 | €126,060 | +€25,558 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €2,433 | €2,737 | +€304 | +12.5% |
| Trade debts | 44 | €4,303 | €2,043 | -€2,260 | -52.5% |
| Suppliers | 440/4 | €4,303 | €2,043 | -€2,260 | -52.5% |
| Taxes, remuneration and social security | 45 | €7,869 | - | -€7,869 | |
| Remuneration and social security | 454/9 | €7,869 | - | -€7,869 | |
| Other amounts payable | 47/48 | €85,897 | €121,280 | +€35,383 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,292 | €18,674 | +€7,382 | +65.4% |
| Other operating charges | 640/8 | €646 | €2,145 | +€1,499 | +232% |
| Non-recurring operating charges | 66A | - | €74 | +€74 | |
| Gross operating margin | 9900 | -€17,129 | €16,241 | +€33,369 | |
| Operating profit (loss) | 9901 | -€29,066 | -€4,652 | +€24,414 | +84.0% |
| Financial income | 75/76B | €0 | €1,795 | +€1,795 | +747,875% |
| Recurring financial income | 75 | €0 | €1,795 | +€1,795 | +747,875% |
| Financial charges | 65/66B | €1,585 | €3,711 | +€2,126 | +134% |
| Recurring financial charges | 65 | €1,585 | €3,711 | +€2,126 | +134% |
| Profit (loss) for the period before taxes | 9903 | -€30,651 | -€6,568 | +€24,083 | +78.6% |
| Transfer from deferred taxes | 780 | - | €449 | +€449 | |
| Profit (loss) for the period | 9904 | -€30,651 | -€6,119 | +€24,532 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,651 | -€6,119 | +€24,532 | +80.0% |
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 23 October 2026 via checked.be.