C-BIEN: 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-BIEN
Largest movements
- Cash +€66,342
up €66,342 (+125%), from €52,944 to €119,286
mainly Net result for the year (+€57,448) and Receivables within one year (+€10,278)
- Receivables within one year -€10,278
down €10,278 (-65.2%), from €15,762 to €5,484
of which Trade receivables: -€9,392
- Tangible fixed assets -€6,105
down €6,105 (-28.1%), from €21,728 to €15,622
of which Furniture and vehicles: -€6,430
- Profit (loss) carried forward +€57,448
up €57,448 (+78.6%), from €73,064 to €130,511
- Current portion of long-term debt -€9,450
no longer reported in 2025 (was €9,450)
- Accrued charges and deferred income +€1,796
up €1,796 (+449%), from €400 to €2,196
- Tax, wage and social debts +€1,543
up €1,543 (+24.5%), from €6,303 to €7,846
- Gross operating margin +€16,069
up €16,069 (+24.5%), from €65,494 to €81,562
- Taxes +€3,273
up €3,273 (+28.4%), from €11,515 to €14,788
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 | €91,375 | €141,859 | +€50,484 | +55.2% |
| Fixed assets | 21/28 | €21,728 | €15,622 | -€6,105 | -28.1% |
| Tangible fixed assets | 22/27 | €21,728 | €15,622 | -€6,105 | -28.1% |
| Plant, machinery and equipment | 23 | - | €325 | +€325 | |
| Furniture and vehicles | 24 | €21,728 | €15,298 | -€6,430 | -29.6% |
| Current assets | 29/58 | €69,648 | €126,237 | +€56,589 | +81.3% |
| Amounts receivable within one year | 40/41 | €15,762 | €5,484 | -€10,278 | -65.2% |
| Trade receivables | 40 | €13,392 | €4,000 | -€9,392 | -70.1% |
| Other amounts receivable | 41 | €2,370 | €1,484 | -€886 | -37.4% |
| Cash at bank and in hand | 54/58 | €52,944 | €119,286 | +€66,342 | +125% |
| Deferred charges and accrued income | 490/1 | €942 | €1,467 | +€525 | +55.7% |
| Total equity and liabilities | 10/49 | €91,375 | €141,859 | +€50,484 | +55.2% |
| Equity | 10/15 | €74,064 | €131,511 | +€57,448 | +77.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,064 | €130,511 | +€57,448 | +78.6% |
| Amounts payable | 17/49 | €17,312 | €10,348 | -€6,964 | -40.2% |
| Amounts payable within one year | 42/48 | €16,912 | €8,152 | -€8,760 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €9,450 | - | -€9,450 | |
| Trade debts | 44 | €353 | €305 | -€47 | -13.4% |
| Suppliers | 440/4 | €353 | €305 | -€47 | -13.4% |
| Taxes, remuneration and social security | 45 | €6,303 | €7,846 | +€1,543 | +24.5% |
| Taxes | 450/3 | €6,303 | €7,846 | +€1,543 | +24.5% |
| Other amounts payable | 47/48 | €806 | - | -€806 | |
| Accrued charges and deferred income | 492/3 | €400 | €2,196 | +€1,796 | +449% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,119 | €8,611 | +€492 | +6.1% |
| Other operating charges | 640/8 | €823 | €636 | -€188 | -22.8% |
| Gross operating margin | 9900 | €65,494 | €81,562 | +€16,069 | +24.5% |
| Operating profit (loss) | 9901 | €56,551 | €72,316 | +€15,765 | +27.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €67 | €80 | +€12 | +18.6% |
| Recurring financial charges | 65 | €67 | €80 | +€12 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €56,484 | €72,236 | +€15,752 | +27.9% |
| Income taxes | 67/77 | €11,515 | €14,788 | +€3,273 | +28.4% |
| Profit (loss) for the period | 9904 | €44,968 | €57,448 | +€12,479 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,968 | €57,448 | +€12,479 | +27.8% |
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 16 October 2026 via checked.be.