C.K.B.B.: 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.K.B.B.
Largest movements
- Cash +€27,132
up €27,132 (+132%), from €20,607 to €47,739
mainly Net result for the year (+€21,394) and Receivables within one year (+€5,265)
- Receivables within one year -€5,265
down €5,265 (-92.2%), from €5,709 to €444
of which Other amounts receivable: -€5,452
- Deferred charges and accrued income -€2,770
down €2,770 (-86.5%), from €3,203 to €433
- Tangible fixed assets -€647
down €647 (-6.7%), from €9,631 to €8,984
of which Plant, machinery and equipment: -€1,026
- Reserves +€23,250
up €23,250 (+1,250%), from €1,860 to €25,110
of which Distributable reserves: +€23,250
- Other debts -€2,479
down €2,479 (-9.3%), from €26,695 to €24,216
- Profit (loss) carried forward -€1,856
down €1,856 (-97.6%), from €1,901 to €45
- Trade debts -€1,190
down €1,190 (-69.3%), from €1,716 to €526
- Tax, wage and social debts +€885
up €885 (+150%), from €590 to €1,475
of which Taxes: +€885
- Gross operating margin +€10,366
up €10,366 (+39.2%), from €26,418 to €36,784
- Taxes +€3,150
up €3,150 (+65.3%), from €4,825 to €7,975
- Financial charges -€2,353
down €2,353 (-51.3%), from €4,584 to €2,231
- Depreciation -€403
down €403 (-13.6%), from €2,962 to €2,559
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 | €39,174 | €57,625 | +€18,451 | +47.1% |
| Fixed assets | 21/28 | €9,656 | €9,009 | -€647 | -6.7% |
| Tangible fixed assets | 22/27 | €9,631 | €8,984 | -€647 | -6.7% |
| Plant, machinery and equipment | 23 | €4,722 | €3,696 | -€1,026 | -21.7% |
| Furniture and vehicles | 24 | €1,908 | €1,876 | -€32 | -1.7% |
| Other tangible fixed assets | 26 | €3,001 | €3,412 | +€412 | +13.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €29,518 | €48,616 | +€19,098 | +64.7% |
| Amounts receivable within one year | 40/41 | €5,709 | €444 | -€5,265 | -92.2% |
| Trade receivables | 40 | €82 | €269 | +€187 | +229% |
| Other amounts receivable | 41 | €5,627 | €175 | -€5,452 | -96.9% |
| Cash at bank and in hand | 54/58 | €20,607 | €47,739 | +€27,132 | +132% |
| Deferred charges and accrued income | 490/1 | €3,203 | €433 | -€2,770 | -86.5% |
| Total equity and liabilities | 10/49 | €39,174 | €57,625 | +€18,451 | +47.1% |
| Equity | 10/15 | €9,961 | €31,355 | +€21,394 | +215% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €25,110 | +€23,250 | +1,250% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €23,250 | +€23,250 | |
| Profit (loss) carried forward | 14 | €1,901 | €45 | -€1,856 | -97.6% |
| Amounts payable | 17/49 | €29,212 | €26,269 | -€2,943 | -10.1% |
| Amounts payable within one year | 42/48 | €29,001 | €26,217 | -€2,784 | -9.6% |
| Trade debts | 44 | €1,716 | €526 | -€1,190 | -69.3% |
| Suppliers | 440/4 | €1,716 | €526 | -€1,190 | -69.3% |
| Taxes, remuneration and social security | 45 | €590 | €1,475 | +€885 | +150% |
| Taxes | 450/3 | €590 | €1,475 | +€885 | +150% |
| Remuneration and social security | 454/9 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €26,695 | €24,216 | -€2,479 | -9.3% |
| Accrued charges and deferred income | 492/3 | €212 | €52 | -€159 | -75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,962 | €2,559 | -€403 | -13.6% |
| Other operating charges | 640/8 | €2,503 | €2,624 | +€122 | +4.9% |
| Gross operating margin | 9900 | €26,418 | €36,784 | +€10,366 | +39.2% |
| Operating profit (loss) | 9901 | €20,953 | €31,600 | +€10,647 | +50.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -97.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -97.8% |
| Financial charges | 65/66B | €4,584 | €2,231 | -€2,353 | -51.3% |
| Recurring financial charges | 65 | €4,584 | €2,231 | -€2,353 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €16,372 | €29,369 | +€12,997 | +79.4% |
| Income taxes | 67/77 | €4,825 | €7,975 | +€3,150 | +65.3% |
| Profit (loss) for the period | 9904 | €11,547 | €21,394 | +€9,847 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,547 | €21,394 | +€9,847 | +85.3% |
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 19 October 2026 via checked.be.