C&B 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 Solutions
Largest movements
- Receivables within one year +€43,193
up €43,193 (+5294.2%), from €816 to €44,009
of which Other amounts receivable: +€42,193
- Tangible fixed assets -€6,746
down €6,746 (-23.4%), from €28,836 to €22,090
of which Furniture and vehicles: -€6,060
- Cash -€2,275
down €2,275 (-36.4%), from €6,247 to €3,972
mainly Receivables within one year (-€43,193) and Investment in fixed assets (net) (-€2,588)
- Advances received +€25,854
new in 2022: €25,854
- Profit (loss) carried forward +€7,574
up €7,574 (+38.2%), from €19,836 to €27,410
- Tax, wage and social debts +€1,866
up €1,866 (+36.0%), from €5,184 to €7,049
- Trade debts -€1,122
down €1,122 (-39.6%), from €2,836 to €1,714
- Gross operating margin +€8,141
up €8,141 (+84.9%), from €9,590 to €17,731
- Depreciation +€6,746
up €6,746 (+260.7%), from €2,588 to €9,334
- Financial charges +€234
up €234 (+126.9%), from €185 to €419
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,057 | €70,228 | +€34,172 | +94.8% |
| Fixed assets | 21/28 | €28,836 | €22,090 | -€6,746 | -23.4% |
| Tangible fixed assets | 22/27 | €28,836 | €22,090 | -€6,746 | -23.4% |
| Plant, machinery and equipment | 23 | €686 | - | -€686 | |
| Furniture and vehicles | 24 | €28,150 | €22,090 | -€6,060 | -21.5% |
| Current assets | 29/58 | €7,220 | €48,138 | +€40,918 | +566.7% |
| Amounts receivable within one year | 40/41 | €816 | €44,009 | +€43,193 | +5294.2% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €816 | €43,009 | +€42,193 | +5171.6% |
| Cash at bank and in hand | 54/58 | €6,247 | €3,972 | -€2,275 | -36.4% |
| Deferred charges and accrued income | 490/1 | €157 | €157 | = | 0.0% |
| Total equity and liabilities | 10/49 | €36,057 | €70,228 | +€34,172 | +94.8% |
| Equity | 10/15 | €28,037 | €35,611 | +€7,574 | +27.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €8,200 | €8,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,836 | €27,410 | +€7,574 | +38.2% |
| Amounts payable | 17/49 | €8,020 | €34,617 | +€26,598 | +331.7% |
| Amounts payable within one year | 42/48 | €8,020 | €34,617 | +€26,598 | +331.7% |
| Trade debts | 44 | €2,836 | €1,714 | -€1,122 | -39.6% |
| Suppliers | 440/4 | €2,836 | €1,714 | -€1,122 | -39.6% |
| Advances received on contracts in progress | 46 | - | €25,854 | +€25,854 | |
| Taxes, remuneration and social security | 45 | €5,184 | €7,049 | +€1,866 | +36.0% |
| Taxes | 450/3 | €5,184 | €7,049 | +€1,866 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,588 | €9,334 | +€6,746 | +260.7% |
| Other operating charges | 640/8 | €735 | €735 | = | 0.0% |
| Gross operating margin | 9900 | €9,590 | €17,731 | +€8,141 | +84.9% |
| Operating profit (loss) | 9901 | €6,267 | €7,662 | +€1,395 | +22.3% |
| Financial income | 75/76B | €330 | €331 | +€1 | +0.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1420.0% |
| Non-recurring financial income | 76B | €330 | €330 | +€0 | +0.1% |
| Financial charges | 65/66B | €185 | €419 | +€234 | +126.9% |
| Recurring financial charges | 65 | €185 | €419 | +€234 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | €6,412 | €7,574 | +€1,162 | +18.1% |
| Profit (loss) for the period | 9904 | €6,412 | €7,574 | +€1,162 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,412 | €7,574 | +€1,162 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.