CB Engineering: 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 Engineering
Largest movements
- Cash -€108,822
down €108,822 (-82.7%), from €131,585 to €22,763
mainly Contributions, distributions and other (-€201,157) and Investment in fixed assets (net) (-€5,652)
- Tangible fixed assets +€1,871
up €1,871 (+21.5%), from €8,702 to €10,573
of which Plant, machinery and equipment: +€4,738
- Reserves -€129,486
down €129,486 (-100.0%), from €129,486 to €0
- Other debts +€21,671
up €21,671 (+3711.0%), from €584 to €22,255
- Tax, wage and social debts +€4,017
up €4,017 (+18.3%), from €21,989 to €26,005
of which Taxes: +€5,867
- Trade debts -€2,529
down €2,529 (-83.3%), from €3,034 to €505
- Gross operating margin +€12,704
up €12,704 (+15.6%), from €81,329 to €94,034
- Taxes +€3,218
up €3,218 (+20.7%), from €15,554 to €18,772
- Depreciation -€1,782
down €1,782 (-32.0%), from €5,563 to €3,782
- Financial income +€1,508
up €1,508 (+1675711.1%), from €0 to €1,508
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 | €156,212 | €50,187 | -€106,025 | -67.9% |
| Fixed assets | 21/28 | €8,702 | €10,573 | +€1,871 | +21.5% |
| Tangible fixed assets | 22/27 | €8,702 | €10,573 | +€1,871 | +21.5% |
| Plant, machinery and equipment | 23 | - | €4,738 | +€4,738 | |
| Furniture and vehicles | 24 | €8,702 | €5,835 | -€2,868 | -33.0% |
| Current assets | 29/58 | €147,510 | €39,614 | -€107,896 | -73.1% |
| Amounts receivable within one year | 40/41 | €14,611 | €15,325 | +€714 | +4.9% |
| Trade receivables | 40 | €14,611 | €15,325 | +€714 | +4.9% |
| Cash at bank and in hand | 54/58 | €131,585 | €22,763 | -€108,822 | -82.7% |
| Deferred charges and accrued income | 490/1 | €1,314 | €1,527 | +€212 | +16.1% |
| Total equity and liabilities | 10/49 | €156,212 | €50,187 | -€106,025 | -67.9% |
| Equity | 10/15 | €130,486 | €1,000 | -€129,486 | -99.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €129,486 | €0 | -€129,486 | -100.0% |
| Distributable reserves | 133 | €129,486 | €0 | -€129,486 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,726 | €49,187 | +€23,461 | +91.2% |
| Amounts payable within one year | 42/48 | €25,726 | €49,187 | +€23,461 | +91.2% |
| Financial debts | 43 | €119 | €421 | +€302 | +253.0% |
| Credit institutions | 430/8 | €119 | €421 | +€302 | +253.0% |
| Trade debts | 44 | €3,034 | €505 | -€2,529 | -83.3% |
| Suppliers | 440/4 | €3,034 | €505 | -€2,529 | -83.3% |
| Taxes, remuneration and social security | 45 | €21,989 | €26,005 | +€4,017 | +18.3% |
| Taxes | 450/3 | €20,139 | €26,005 | +€5,867 | +29.1% |
| Remuneration and social security | 454/9 | €1,850 | €0 | -€1,850 | -100.0% |
| Other amounts payable | 47/48 | €584 | €22,255 | +€21,671 | +3711.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,563 | €3,782 | -€1,782 | -32.0% |
| Other operating charges | 640/8 | €691 | €1,230 | +€539 | +77.9% |
| Gross operating margin | 9900 | €81,329 | €94,034 | +€12,704 | +15.6% |
| Operating profit (loss) | 9901 | €75,075 | €89,022 | +€13,947 | +18.6% |
| Financial income | 75/76B | €0 | €1,508 | +€1,508 | +1675711.1% |
| Recurring financial income | 75 | €0 | €1,508 | +€1,508 | +1675711.1% |
| Financial charges | 65/66B | €164 | €86 | -€78 | -47.3% |
| Recurring financial charges | 65 | €164 | €86 | -€78 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €74,911 | €90,444 | +€15,533 | +20.7% |
| Income taxes | 67/77 | €15,554 | €18,772 | +€3,218 | +20.7% |
| Profit (loss) for the period | 9904 | €59,357 | €71,671 | +€12,315 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,357 | €71,671 | +€12,315 | +20.7% |
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 8 October 2026 via checked.be.