CB COMMUNICATION: 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 COMMUNICATION
Largest movements
- Receivables within one year +€69,661
up €69,661 (+867.7%), from €8,028 to €77,689
of which Other amounts receivable: +€69,170
- Tangible fixed assets +€44,107
up €44,107 (+6155.1%), from €717 to €44,824
- Cash -€29,401
down €29,401 (-35.4%), from €82,974 to €53,573
mainly Net result for the year (-€544,634) and Investment in fixed assets (net) (-€80,289)
- Intangible fixed assets +€28,161
up €28,161 (+56.6%), from €49,750 to €77,911
- Other debts +€583,065
up €583,065 (+180.8%), from €322,517 to €905,582
- Profit (loss) carried forward -€544,634
down €544,634 (-212.3%), from -€256,527 to -€801,161
- Trade debts +€107,461
up €107,461 (+748.0%), from €14,367 to €121,827
- Tax, wage and social debts -€30,870
down €30,870 (-72.6%), from €42,537 to €11,667
- Gross operating margin -€337,777
down €337,777 (-1797.5%), from -€18,791 to -€356,569
- Other operating charges -€56,068
down €56,068 (-30.2%), from €185,450 to €129,382
- Staff costs +€20,994
up €20,994 (+91.3%), from €22,995 to €43,989
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 | €141,581 | €256,603 | +€115,022 | +81.2% |
| Fixed assets | 21/28 | €50,579 | €122,847 | +€72,268 | +142.9% |
| Intangible fixed assets | 21 | €49,750 | €77,911 | +€28,161 | +56.6% |
| Tangible fixed assets | 22/27 | €717 | €44,824 | +€44,107 | +6155.1% |
| Furniture and vehicles | 24 | €717 | €44,824 | +€44,107 | +6155.1% |
| Financial fixed assets | 28 | €113 | €113 | = | 0.0% |
| Current assets | 29/58 | €91,002 | €133,756 | +€42,754 | +47.0% |
| Amounts receivable within one year | 40/41 | €8,028 | €77,689 | +€69,661 | +867.7% |
| Trade receivables | 40 | €585 | €1,076 | +€491 | +83.8% |
| Other amounts receivable | 41 | €7,443 | €76,613 | +€69,170 | +929.3% |
| Cash at bank and in hand | 54/58 | €82,974 | €53,573 | -€29,401 | -35.4% |
| Deferred charges and accrued income | 490/1 | - | €2,494 | +€2,494 | |
| Total equity and liabilities | 10/49 | €141,581 | €256,603 | +€115,022 | +81.2% |
| Equity | 10/15 | -€237,840 | -€782,474 | -€544,634 | -229.0% |
| Contributions | 10/11 | €18,687 | €18,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,527 | -€801,161 | -€544,634 | -212.3% |
| Amounts payable | 17/49 | €379,421 | €1,039,077 | +€659,656 | +173.9% |
| Amounts payable within one year | 42/48 | €379,421 | €1,039,077 | +€659,656 | +173.9% |
| Trade debts | 44 | €14,367 | €121,827 | +€107,461 | +748.0% |
| Suppliers | 440/4 | €14,367 | €121,827 | +€107,461 | +748.0% |
| Taxes, remuneration and social security | 45 | €42,537 | €11,667 | -€30,870 | -72.6% |
| Remuneration and social security | 454/9 | €42,537 | €11,667 | -€30,870 | -72.6% |
| Other amounts payable | 47/48 | €322,517 | €905,582 | +€583,065 | +180.8% |
| Remuneration, social security and pensions | 62 | €22,995 | €43,989 | +€20,994 | +91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,312 | €8,020 | +€1,708 | +27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,542 | €1,112 | -€431 | -27.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €753 | €1,313 | +€560 | +74.4% |
| Other operating charges | 640/8 | €185,450 | €129,382 | -€56,068 | -30.2% |
| Gross operating margin | 9900 | -€18,791 | -€356,569 | -€337,777 | -1797.5% |
| Operating profit (loss) | 9901 | -€235,844 | -€540,385 | -€304,541 | -129.1% |
| Financial income | 75/76B | €30 | €7 | -€23 | -77.3% |
| Recurring financial income | 75 | €30 | €7 | -€23 | -77.3% |
| Financial charges | 65/66B | €961 | €3,925 | +€2,964 | +308.5% |
| Recurring financial charges | 65 | €961 | €3,925 | +€2,964 | +308.5% |
| Profit (loss) for the period before taxes | 9903 | -€236,775 | -€544,303 | -€307,528 | -129.9% |
| Income taxes | 67/77 | €642 | €331 | -€311 | -48.4% |
| Profit (loss) for the period | 9904 | -€237,417 | -€544,634 | -€307,217 | -129.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€237,417 | -€544,634 | -€307,217 | -129.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.