CB Business Group: 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.
CB Business Group
Largest movements
- Cash +€1,947
up €1,947 (+483%), from €404 to €2,351
mainly Other debts (+€5,243) and Trade debts (+€491)
- Receivables within one year +€395
up €395 (+37.7%), from €1,048 to €1,444
of which Other amounts receivable: +€629
- Other debts +€5,243
up €5,243 (+154%), from €3,415 to €8,658
- Profit (loss) carried forward -€3,391
down €3,391 (-70.7%), from -€4,796 to -€8,187
- Trade debts +€491
up €491 (+210%), from €233 to €724
- Gross operating margin +€1,116
up €1,116 (+26.6%), from -€4,192 to -€3,076
- Other operating charges -€385
down €385 (-64.9%), from €592 to €208
- Financial charges +€95
up €95 (+762%), from €13 to €108
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 | €3,952 | €6,295 | +€2,343 | +59.3% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €1,452 | €3,795 | +€2,343 | +161% |
| Amounts receivable within one year | 40/41 | €1,048 | €1,444 | +€395 | +37.7% |
| Trade receivables | 40 | €233 | €0 | -€233 | -100% |
| Other amounts receivable | 41 | €815 | €1,444 | +€629 | +77.1% |
| Cash at bank and in hand | 54/58 | €404 | €2,351 | +€1,947 | +483% |
| Total equity and liabilities | 10/49 | €3,952 | €6,295 | +€2,343 | +59.3% |
| Equity | 10/15 | €304 | -€3,087 | -€3,391 | |
| Contributions | 10/11 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,796 | -€8,187 | -€3,391 | -70.7% |
| Amounts payable | 17/49 | €3,648 | €9,382 | +€5,734 | +157% |
| Amounts payable within one year | 42/48 | €3,648 | €9,382 | +€5,734 | +157% |
| Trade debts | 44 | €233 | €724 | +€491 | +210% |
| Suppliers | 440/4 | €233 | €724 | +€491 | +210% |
| Other amounts payable | 47/48 | €3,415 | €8,658 | +€5,243 | +154% |
| Other operating charges | 640/8 | €592 | €208 | -€385 | -64.9% |
| Gross operating margin | 9900 | -€4,192 | -€3,076 | +€1,116 | +26.6% |
| Operating profit (loss) | 9901 | -€4,784 | -€3,283 | +€1,501 | +31.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €13 | €108 | +€95 | +762% |
| Recurring financial charges | 65 | €13 | €108 | +€95 | +762% |
| Profit (loss) for the period before taxes | 9903 | -€4,796 | -€3,391 | +€1,405 | +29.3% |
| Profit (loss) for the period | 9904 | -€4,796 | -€3,391 | +€1,405 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,796 | -€3,391 | +€1,405 | +29.3% |
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 23 October 2026 via checked.be.