CB COM: 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 COM
Largest movements
- Tangible fixed assets -€18,198
down €18,198 (-23.3%), from €78,090 to €59,892
of which Furniture and vehicles: -€17,928
- Receivables within one year +€15,760
up €15,760 (+94.2%), from €16,733 to €32,493
of which Other amounts receivable: +€14,055
- Cash -€3,990
no longer reported in 2025 (was €3,990)
mainly Receivables within one year (-€15,760) and Debts after one year (-€8,571)
- Debts after one year -€8,571
down €8,571 (-10.8%), from €79,420 to €70,850
- Current portion of long-term debt +€3,153
up €3,153 (+18.3%), from €17,184 to €20,338
- Profit (loss) carried forward +€2,214
up €2,214 (+25.0%), from -€8,865 to -€6,651
- Tax, wage and social debts -€2,118
down €2,118 (-86.7%), from €2,442 to €324
- Trade debts -€1,251
down €1,251 (-17.5%), from €7,161 to €5,910
- Gross operating margin +€10,368
up €10,368 (+73.0%), from €14,203 to €24,571
- Depreciation -€8,215
down €8,215 (-49.8%), from €16,505 to €8,289
- Financial income -€4,125
down €4,125 (-99.8%), from €4,133 to €8
of which Non-recurring financial income: -€4,132
- Financial charges +€917
up €917 (+19.4%), from €4,721 to €5,638
- Other operating charges -€754
down €754 (-45.3%), from €1,664 to €910
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 | €98,813 | €92,473 | -€6,341 | -6.4% |
| Fixed assets | 21/28 | €78,090 | €59,892 | -€18,198 | -23.3% |
| Tangible fixed assets | 22/27 | €78,090 | €59,892 | -€18,198 | -23.3% |
| Land and buildings | 22 | €1,233 | €963 | -€270 | -21.9% |
| Furniture and vehicles | 24 | €76,857 | €58,929 | -€17,928 | -23.3% |
| Current assets | 29/58 | €20,723 | €32,581 | +€11,857 | +57.2% |
| Amounts receivable within one year | 40/41 | €16,733 | €32,493 | +€15,760 | +94.2% |
| Trade receivables | 40 | €3,025 | €4,729 | +€1,704 | +56.3% |
| Other amounts receivable | 41 | €13,708 | €27,763 | +€14,055 | +102.5% |
| Cash at bank and in hand | 54/58 | €3,990 | - | -€3,990 | |
| Deferred charges and accrued income | 490/1 | - | €88 | +€88 | |
| Total equity and liabilities | 10/49 | €98,813 | €92,473 | -€6,341 | -6.4% |
| Equity | 10/15 | -€7,615 | -€5,401 | +€2,214 | +29.1% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,865 | -€6,651 | +€2,214 | +25.0% |
| Amounts payable | 17/49 | €106,428 | €97,873 | -€8,554 | -8.0% |
| Amounts payable after more than one year | 17 | €79,420 | €70,850 | -€8,571 | -10.8% |
| Financial debts | 170/4 | €79,420 | €70,850 | -€8,571 | -10.8% |
| Amounts payable within one year | 42/48 | €26,788 | €27,002 | +€215 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €17,184 | €20,338 | +€3,153 | +18.3% |
| Financial debts | 43 | - | €431 | +€431 | |
| Credit institutions | 430/8 | - | €431 | +€431 | |
| Trade debts | 44 | €7,161 | €5,910 | -€1,251 | -17.5% |
| Suppliers | 440/4 | €7,161 | €5,910 | -€1,251 | -17.5% |
| Taxes, remuneration and social security | 45 | €2,442 | €324 | -€2,118 | -86.7% |
| Taxes | 450/3 | €2,442 | €324 | -€2,118 | -86.7% |
| Accrued charges and deferred income | 492/3 | €220 | €21 | -€198 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,505 | €8,289 | -€8,215 | -49.8% |
| Other operating charges | 640/8 | €1,664 | €910 | -€754 | -45.3% |
| Non-recurring operating charges | 66A | €5,438 | €5,888 | +€450 | +8.3% |
| Gross operating margin | 9900 | €14,203 | €24,571 | +€10,368 | +73.0% |
| Operating profit (loss) | 9901 | -€9,403 | €9,484 | +€18,887 | |
| Financial income | 75/76B | €4,133 | €8 | -€4,125 | -99.8% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +681.4% |
| Non-recurring financial income | 76B | €4,132 | - | -€4,132 | |
| Financial charges | 65/66B | €4,721 | €5,638 | +€917 | +19.4% |
| Recurring financial charges | 65 | €4,721 | €5,638 | +€917 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,991 | €3,854 | +€13,845 | |
| Income taxes | 67/77 | €1,470 | €1,640 | +€170 | +11.5% |
| Profit (loss) for the period | 9904 | -€11,461 | €2,214 | +€13,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,461 | €2,214 | +€13,675 |
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 7 October 2026 via checked.be.