C&BB: 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&BB
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Cash +€52,163
up €52,163 (+98.5%), from €52,981 to €105,144
mainly Current investments (+€75,000) and Depreciation (+€4,342)
- Tangible fixed assets +€9,470
up €9,470 (+1685.4%), from €562 to €10,032
- Receivables within one year +€8,953
up €8,953 (+203.0%), from €4,411 to €13,364
of which Trade receivables: +€10,962
- Tax, wage and social debts -€3,314
down €3,314 (-37.5%), from €8,842 to €5,528
of which Taxes: -€3,814
- Other debts +€1,901
up €1,901 (+140.4%), from €1,355 to €3,256
- Trade debts -€1,474
down €1,474 (-77.8%), from €1,896 to €422
- Profit (loss) carried forward -€1,473
down €1,473 (-1.3%), from €115,952 to €114,479
- Gross operating margin -€32,797
down €32,797 (-90.1%), from €36,383 to €3,586
- Write-downs -€12,062
no longer reported in 2025 (was €12,062)
- Taxes -€4,481
down €4,481 (-82.9%), from €5,408 to €927
- Depreciation +€4,009
up €4,009 (+1203.9%), from €333 to €4,342
- Financial income -€919
down €919 (-67.4%), from €1,363 to €444
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.
Cash bridge derived
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 | €133,044 | €128,684 | -€4,360 | -3.3% |
| Fixed assets | 21/28 | €562 | €10,032 | +€9,470 | +1685.4% |
| Tangible fixed assets | 22/27 | €562 | €10,032 | +€9,470 | +1685.4% |
| Furniture and vehicles | 24 | €562 | €10,032 | +€9,470 | +1685.4% |
| Current assets | 29/58 | €132,483 | €118,652 | -€13,830 | -10.4% |
| Amounts receivable within one year | 40/41 | €4,411 | €13,364 | +€8,953 | +203.0% |
| Trade receivables | 40 | €2,402 | €13,364 | +€10,962 | +456.3% |
| Other amounts receivable | 41 | €2,009 | - | -€2,009 | |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €52,981 | €105,144 | +€52,163 | +98.5% |
| Deferred charges and accrued income | 490/1 | €90 | €144 | +€54 | +59.2% |
| Total equity and liabilities | 10/49 | €133,044 | €128,684 | -€4,360 | -3.3% |
| Equity | 10/15 | €120,952 | €119,479 | -€1,473 | -1.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,952 | €114,479 | -€1,473 | -1.3% |
| Amounts payable | 17/49 | €12,093 | €9,206 | -€2,887 | -23.9% |
| Amounts payable within one year | 42/48 | €12,093 | €9,206 | -€2,887 | -23.9% |
| Trade debts | 44 | €1,896 | €422 | -€1,474 | -77.8% |
| Suppliers | 440/4 | €1,896 | €422 | -€1,474 | -77.8% |
| Taxes, remuneration and social security | 45 | €8,842 | €5,528 | -€3,314 | -37.5% |
| Taxes | 450/3 | €8,842 | €5,028 | -€3,814 | -43.1% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €1,355 | €3,256 | +€1,901 | +140.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €4,342 | +€4,009 | +1203.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,062 | - | -€12,062 | |
| Other operating charges | 640/8 | €388 | €38 | -€350 | -90.1% |
| Gross operating margin | 9900 | €36,383 | €3,586 | -€32,797 | -90.1% |
| Operating profit (loss) | 9901 | €23,600 | -€794 | -€24,394 | |
| Financial income | 75/76B | €1,363 | €444 | -€919 | -67.4% |
| Recurring financial income | 75 | €1,363 | €444 | -€919 | -67.4% |
| Financial charges | 65/66B | - | €196 | +€196 | |
| Recurring financial charges | 65 | - | €196 | +€196 | |
| Profit (loss) for the period before taxes | 9903 | €24,963 | -€546 | -€25,508 | |
| Income taxes | 67/77 | €5,408 | €927 | -€4,481 | -82.9% |
| Profit (loss) for the period | 9904 | €19,555 | -€1,473 | -€21,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,555 | -€1,473 | -€21,028 |
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 12 October 2026 via checked.be.