CB Auto: what changed
Two fiscal 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.
CB Auto
Largest movements
- Tangible fixed assets +€728,011
up €728,011 (+2144.1%), from €33,954 to €761,965
of which Land and buildings: +€656,021
- Receivables within one year +€46,942
up €46,942 (+186.4%), from €25,186 to €72,128
of which Trade receivables: +€34,560
- Cash -€28,190
down €28,190 (-47.6%), from €59,207 to €31,017
mainly Investment in fixed assets (net) (-€783,220) and Receivables within one year (-€46,942)
- Debts after one year +€361,548
up €361,548 (+515.8%), from €70,094 to €431,642
of which Financial debts: +€361,548
- Current portion of long-term debt +€284,224
new in 2025: €284,224
- Other debts +€68,690
up €68,690 (+647.9%), from €10,601 to €79,291
- Profit (loss) carried forward +€24,815
up €24,815 (+330.0%), from €7,519 to €32,334
- Trade debts +€14,176
up €14,176 (+77.2%), from €18,358 to €32,534
- Gross operating margin +€75,143
up €75,143 (+51.1%), from €147,095 to €222,238
- Depreciation +€37,646
up €37,646 (+214.3%), from €17,563 to €55,209
- Staff costs +€10,126
up €10,126 (+8.4%), from €119,956 to €130,082
- Financial charges +€8,094
up €8,094 (+2221.6%), from €364 to €8,458
- Other operating charges +€3,144
up €3,144 (+186.3%), from €1,687 to €4,832
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 | €153,571 | €897,349 | +€743,778 | +484.3% |
| Fixed assets | 21/28 | €33,954 | €761,965 | +€728,011 | +2144.1% |
| Tangible fixed assets | 22/27 | €33,954 | €761,965 | +€728,011 | +2144.1% |
| Land and buildings | 22 | - | €656,021 | +€656,021 | |
| Plant, machinery and equipment | 23 | €18,184 | €18,852 | +€668 | +3.7% |
| Furniture and vehicles | 24 | €15,770 | €14,778 | -€992 | -6.3% |
| Leasing and similar rights | 25 | - | €72,314 | +€72,314 | |
| Current assets | 29/58 | €119,618 | €135,384 | +€15,766 | +13.2% |
| Stocks and contracts in progress | 3 | €27,844 | €26,485 | -€1,359 | -4.9% |
| Stocks | 30/36 | €27,844 | €26,485 | -€1,359 | -4.9% |
| Amounts receivable within one year | 40/41 | €25,186 | €72,128 | +€46,942 | +186.4% |
| Trade receivables | 40 | €24,720 | €59,280 | +€34,560 | +139.8% |
| Other amounts receivable | 41 | €466 | €12,848 | +€12,382 | +2655.5% |
| Cash at bank and in hand | 54/58 | €59,207 | €31,017 | -€28,190 | -47.6% |
| Deferred charges and accrued income | 490/1 | €7,381 | €5,754 | -€1,627 | -22.0% |
| Total equity and liabilities | 10/49 | €153,571 | €897,349 | +€743,778 | +484.3% |
| Equity | 10/15 | €9,519 | €34,334 | +€24,815 | +260.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,519 | €32,334 | +€24,815 | +330.0% |
| Amounts payable | 17/49 | €144,052 | €863,015 | +€718,963 | +499.1% |
| Amounts payable after more than one year | 17 | €70,094 | €431,642 | +€361,548 | +515.8% |
| Financial debts | 170/4 | - | €361,548 | +€361,548 | |
| Other amounts payable | 178/9 | €70,094 | €70,094 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,959 | €430,573 | +€356,614 | +482.2% |
| Current portion of amounts payable after more than one year | 42 | - | €284,224 | +€284,224 | |
| Trade debts | 44 | €18,358 | €32,534 | +€14,176 | +77.2% |
| Suppliers | 440/4 | €18,358 | €32,534 | +€14,176 | +77.2% |
| Taxes, remuneration and social security | 45 | €44,999 | €34,524 | -€10,475 | -23.3% |
| Taxes | 450/3 | €20,867 | €21,428 | +€561 | +2.7% |
| Remuneration and social security | 454/9 | €24,132 | €13,096 | -€11,037 | -45.7% |
| Other amounts payable | 47/48 | €10,601 | €79,291 | +€68,690 | +647.9% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Non-recurring operating income | 76A | €893 | - | -€893 | |
| Remuneration, social security and pensions | 62 | €119,956 | €130,082 | +€10,126 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,563 | €55,209 | +€37,646 | +214.3% |
| Other operating charges | 640/8 | €1,687 | €4,832 | +€3,144 | +186.3% |
| Gross operating margin | 9900 | €147,095 | €222,238 | +€75,143 | +51.1% |
| Operating profit (loss) | 9901 | €7,888 | €32,115 | +€24,227 | +307.1% |
| Financial income | 75/76B | €1,006 | €1,990 | +€984 | +97.9% |
| Recurring financial income | 75 | €1,006 | €1,990 | +€984 | +97.9% |
| Financial charges | 65/66B | €364 | €8,458 | +€8,094 | +2221.6% |
| Recurring financial charges | 65 | €364 | €8,458 | +€8,094 | +2221.6% |
| Profit (loss) for the period before taxes | 9903 | €8,530 | €25,648 | +€17,118 | +200.7% |
| Income taxes | 67/77 | €152 | - | -€152 | |
| Profit (loss) for the period | 9904 | €8,378 | €25,648 | +€17,270 | +206.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,378 | €25,648 | +€17,270 | +206.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.