CB Electro: 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 Electro
Largest movements
- Cash +€19,519
up €19,519 (+46.5%), from €41,977 to €61,496
mainly Net result for the year (+€20,851) and Depreciation (+€9,982)
- Stocks and contracts +€15,686
up €15,686 (+366.9%), from €4,275 to €19,961
- Tangible fixed assets -€10,151
down €10,151 (-25.3%), from €40,184 to €30,033
of which Furniture and vehicles: -€7,422
- Profit (loss) carried forward +€20,851
up €20,851 (+37.8%), from €55,170 to €76,021
- Trade debts -€6,053
down €6,053 (-48.7%), from €12,424 to €6,371
- Tax, wage and social debts +€5,591
up €5,591 (+34.2%), from €16,366 to €21,958
of which Taxes: +€5,008
- Other debts +€5,286
up €5,286 (+12.0%), from €44,097 to €49,383
- Gross operating margin -€39,079
down €39,079 (-49.3%), from €79,292 to €40,212
- Taxes -€8,500
down €8,500 (-61.1%), from €13,922 to €5,422
- Other operating charges +€2,078
up €2,078 (+219.3%), from €948 to €3,026
- Staff costs +€1,885
new in 2025: €1,885
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 | €129,057 | €154,733 | +€25,676 | +19.9% |
| Fixed assets | 21/28 | €40,184 | €30,396 | -€9,788 | -24.4% |
| Tangible fixed assets | 22/27 | €40,184 | €30,033 | -€10,151 | -25.3% |
| Plant, machinery and equipment | 23 | €24,141 | €21,412 | -€2,728 | -11.3% |
| Furniture and vehicles | 24 | €16,043 | €8,621 | -€7,422 | -46.3% |
| Financial fixed assets | 28 | - | €363 | +€363 | |
| Current assets | 29/58 | €88,873 | €124,336 | +€35,463 | +39.9% |
| Stocks and contracts in progress | 3 | €4,275 | €19,961 | +€15,686 | +366.9% |
| Stocks | 30/36 | €4,275 | €19,961 | +€15,686 | +366.9% |
| Amounts receivable within one year | 40/41 | €42,621 | €41,977 | -€644 | -1.5% |
| Trade receivables | 40 | €42,621 | €41,977 | -€644 | -1.5% |
| Cash at bank and in hand | 54/58 | €41,977 | €61,496 | +€19,519 | +46.5% |
| Deferred charges and accrued income | 490/1 | - | €902 | +€902 | |
| Total equity and liabilities | 10/49 | €129,057 | €154,733 | +€25,676 | +19.9% |
| Equity | 10/15 | €56,170 | €77,021 | +€20,851 | +37.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,170 | €76,021 | +€20,851 | +37.8% |
| Amounts payable | 17/49 | €72,887 | €77,712 | +€4,825 | +6.6% |
| Amounts payable within one year | 42/48 | €72,887 | €77,712 | +€4,825 | +6.6% |
| Trade debts | 44 | €12,424 | €6,371 | -€6,053 | -48.7% |
| Suppliers | 440/4 | €12,424 | €6,371 | -€6,053 | -48.7% |
| Taxes, remuneration and social security | 45 | €16,366 | €21,958 | +€5,591 | +34.2% |
| Taxes | 450/3 | €14,966 | €19,974 | +€5,008 | +33.5% |
| Remuneration and social security | 454/9 | €1,400 | €1,983 | +€583 | +41.7% |
| Other amounts payable | 47/48 | €44,097 | €49,383 | +€5,286 | +12.0% |
| Remuneration, social security and pensions | 62 | - | €1,885 | +€1,885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,945 | €9,982 | +€37 | +0.4% |
| Other operating charges | 640/8 | €948 | €3,026 | +€2,078 | +219.3% |
| Gross operating margin | 9900 | €79,292 | €40,212 | -€39,079 | -49.3% |
| Operating profit (loss) | 9901 | €68,399 | €25,319 | -€43,080 | -63.0% |
| Financial income | 75/76B | €747 | €1,076 | +€328 | +43.9% |
| Recurring financial income | 75 | €747 | €1,076 | +€328 | +43.9% |
| Financial charges | 65/66B | €54 | €121 | +€67 | +124.9% |
| Recurring financial charges | 65 | €54 | €121 | +€67 | +124.9% |
| Profit (loss) for the period before taxes | 9903 | €69,093 | €26,273 | -€42,819 | -62.0% |
| Income taxes | 67/77 | €13,922 | €5,422 | -€8,500 | -61.1% |
| Profit (loss) for the period | 9904 | €55,170 | €20,851 | -€34,319 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,170 | €20,851 | -€34,319 | -62.2% |
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 9 October 2026 via checked.be.