CB EXPERIENCE: 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 EXPERIENCE
Largest movements
- Cash -€42,761
down €42,761 (-93.1%), from €45,913 to €3,152
mainly Investment in fixed assets (net) (-€42,066) and Trade debts (-€20,280)
- Tangible fixed assets +€25,001
up €25,001 (+4.6%), from €545,208 to €570,209
- Receivables within one year +€6,231
up €6,231 (+4154.2%), from €150 to €6,381
of which Trade receivables: +€6,300
- Reserves +€29,069
up €29,069 (+231.8%), from €12,543 to €41,612
- Trade debts -€20,280
down €20,280 (-76.4%), from €26,532 to €6,252
- Other debts -€16,398
down €16,398 (-11.9%), from €137,308 to €120,910
- Advances received +€8,470
new in 2025: €8,470
- Tax, wage and social debts -€7,960
down €7,960 (-49.5%), from €16,080 to €8,120
- Other operating charges -€29,256
down €29,256 (-87.3%), from €33,522 to €4,267
- Gross operating margin -€14,664
down €14,664 (-17.0%), from €86,436 to €71,772
- Taxes +€7,554
up €7,554 (+265.0%), from €2,850 to €10,404
- Depreciation +€5,267
up €5,267 (+42.4%), from €12,432 to €17,698
- Financial charges +€2,666
up €2,666 (+34.8%), from €7,667 to €10,333
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 | €591,936 | €579,742 | -€12,194 | -2.1% |
| Fixed assets | 21/28 | €545,841 | €570,209 | +€24,368 | +4.5% |
| Intangible fixed assets | 21 | €633 | - | -€633 | |
| Tangible fixed assets | 22/27 | €545,208 | €570,209 | +€25,001 | +4.6% |
| Land and buildings | 22 | €545,208 | €570,209 | +€25,001 | +4.6% |
| Current assets | 29/58 | €46,095 | €9,534 | -€36,561 | -79.3% |
| Amounts receivable within one year | 40/41 | €150 | €6,381 | +€6,231 | +4154.2% |
| Trade receivables | 40 | - | €6,300 | +€6,300 | |
| Other amounts receivable | 41 | €150 | €81 | -€69 | -45.8% |
| Cash at bank and in hand | 54/58 | €45,913 | €3,152 | -€42,761 | -93.1% |
| Deferred charges and accrued income | 490/1 | €32 | - | -€32 | |
| Total equity and liabilities | 10/49 | €591,936 | €579,742 | -€12,194 | -2.1% |
| Equity | 10/15 | €22,543 | €51,612 | +€29,069 | +129.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,543 | €41,612 | +€29,069 | +231.8% |
| Distributable reserves | 133 | €12,543 | €41,612 | +€29,069 | +231.8% |
| Amounts payable | 17/49 | €569,393 | €528,130 | -€41,263 | -7.2% |
| Amounts payable after more than one year | 17 | €358,954 | €352,373 | -€6,580 | -1.8% |
| Financial debts | 170/4 | €238,954 | €232,373 | -€6,580 | -2.8% |
| Other amounts payable | 178/9 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €210,440 | €175,333 | -€35,107 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €30,520 | €31,580 | +€1,061 | +3.5% |
| Trade debts | 44 | €26,532 | €6,252 | -€20,280 | -76.4% |
| Suppliers | 440/4 | €26,532 | €6,252 | -€20,280 | -76.4% |
| Advances received on contracts in progress | 46 | - | €8,470 | +€8,470 | |
| Taxes, remuneration and social security | 45 | €16,080 | €8,120 | -€7,960 | -49.5% |
| Taxes | 450/3 | €16,080 | €8,120 | -€7,960 | -49.5% |
| Other amounts payable | 47/48 | €137,308 | €120,910 | -€16,398 | -11.9% |
| Accrued charges and deferred income | 492/3 | - | €424 | +€424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,432 | €17,698 | +€5,267 | +42.4% |
| Other operating charges | 640/8 | €33,522 | €4,267 | -€29,256 | -87.3% |
| Gross operating margin | 9900 | €86,436 | €71,772 | -€14,664 | -17.0% |
| Operating profit (loss) | 9901 | €40,482 | €49,807 | +€9,325 | +23.0% |
| Financial charges | 65/66B | €7,667 | €10,333 | +€2,666 | +34.8% |
| Recurring financial charges | 65 | €7,667 | €10,333 | +€2,666 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €32,815 | €39,473 | +€6,658 | +20.3% |
| Income taxes | 67/77 | €2,850 | €10,404 | +€7,554 | +265.0% |
| Profit (loss) for the period | 9904 | €29,965 | €29,069 | -€895 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,965 | €29,069 | -€895 | -3.0% |
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 11 October 2026 via checked.be.