C.B.S SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€6,720
up €6,720 (+78.0%), from €8,620 to €15,340
mainly Trade debts (+€52,906) and Depreciation (+€3,643)
- Receivables within one year +€6,233
up €6,233 (+11.8%), from €52,770 to €59,004
of which Other amounts receivable: +€14,129
- Tangible fixed assets +€5,452
up €5,452 (+247%), from €2,211 to €7,663
of which Furniture and vehicles: +€5,393
- Financial fixed assets +€3,780
new in 2025: €3,780
- Deferred charges and accrued income +€2,610
up €2,610 (+234%), from €1,117 to €3,727
- Trade debts +€52,906
up €52,906 (+212%), from €24,899 to €77,805
- Profit (loss) carried forward -€27,957
down €27,957 (-198%), from -€14,085 to -€42,042
- Gross operating margin -€7,143
down €7,143 (-44.4%), from -€16,099 to -€23,242
- Depreciation +€1,665
up €1,665 (+84.2%), from €1,978 to €3,643
- Financial charges -€485
down €485 (-35.1%), from €1,381 to €896
- Financial income +€328
up €328 (+445%), from €74 to €402
- Taxes -€317
no longer reported in 2025 (was €317)
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 | €64,719 | €89,514 | +€24,795 | +38.3% |
| Fixed assets | 21/28 | €2,211 | €11,443 | +€9,232 | +417% |
| Tangible fixed assets | 22/27 | €2,211 | €7,663 | +€5,452 | +247% |
| Plant, machinery and equipment | 23 | €1,789 | €1,847 | +€58 | +3.3% |
| Furniture and vehicles | 24 | €422 | €5,816 | +€5,393 | +1,277% |
| Financial fixed assets | 28 | - | €3,780 | +€3,780 | |
| Current assets | 29/58 | €62,508 | €78,071 | +€15,563 | +24.9% |
| Amounts receivable within one year | 40/41 | €52,770 | €59,004 | +€6,233 | +11.8% |
| Trade receivables | 40 | €42,394 | €34,498 | -€7,896 | -18.6% |
| Other amounts receivable | 41 | €10,376 | €24,505 | +€14,129 | +136% |
| Cash at bank and in hand | 54/58 | €8,620 | €15,340 | +€6,720 | +78.0% |
| Deferred charges and accrued income | 490/1 | €1,117 | €3,727 | +€2,610 | +234% |
| Total equity and liabilities | 10/49 | €64,719 | €89,514 | +€24,795 | +38.3% |
| Equity | 10/15 | €39,666 | €11,709 | -€27,957 | -70.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,251 | €51,251 | = | 0.0% |
| Distributable reserves | 133 | €51,251 | €51,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,085 | -€42,042 | -€27,957 | -198% |
| Amounts payable | 17/49 | €25,054 | €77,805 | +€52,752 | +211% |
| Amounts payable within one year | 42/48 | €25,054 | €77,805 | +€52,752 | +211% |
| Trade debts | 44 | €24,899 | €77,805 | +€52,906 | +212% |
| Suppliers | 440/4 | €24,899 | €77,805 | +€52,906 | +212% |
| Taxes, remuneration and social security | 45 | €155 | - | -€155 | |
| Taxes | 450/3 | €155 | - | -€155 | |
| Non-recurring operating income | 76A | - | €9,427 | +€9,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | €3,643 | +€1,665 | +84.2% |
| Other operating charges | 640/8 | €827 | €578 | -€249 | -30.1% |
| Gross operating margin | 9900 | -€16,099 | -€23,242 | -€7,143 | -44.4% |
| Operating profit (loss) | 9901 | -€18,904 | -€27,463 | -€8,558 | -45.3% |
| Financial income | 75/76B | €74 | €402 | +€328 | +445% |
| Recurring financial income | 75 | €74 | €402 | +€328 | +445% |
| Financial charges | 65/66B | €1,381 | €896 | -€485 | -35.1% |
| Recurring financial charges | 65 | €1,381 | €896 | -€485 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,212 | -€27,957 | -€7,745 | -38.3% |
| Income taxes | 67/77 | €317 | - | -€317 | |
| Profit (loss) for the period | 9904 | -€20,529 | -€27,957 | -€7,428 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,529 | -€27,957 | -€7,428 | -36.2% |
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.