CB FIXED: 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 FIXED
Largest movements
- Cash +€21,130
up €21,130 (+72.1%), from €29,302 to €50,432
mainly Net result for the year (+€23,668) and Trade debts (+€7,399)
- Receivables within one year +€3,108
up €3,108 (+67.2%), from €4,623 to €7,732
of which Other amounts receivable: +€3,161
- Deferred charges and accrued income +€815
new in 2025: €815
- Profit (loss) carried forward +€23,668
up €23,668 (+192.1%), from €12,317 to €35,985
- Other debts -€7,433
down €7,433 (-85.4%), from €8,702 to €1,269
- Trade debts +€7,399
up €7,399 (+1560.6%), from €474 to €7,873
- Tax, wage and social debts +€1,006
up €1,006 (+40.5%), from €2,483 to €3,489
- Gross operating margin +€1,228
up €1,228 (+4.1%), from €30,067 to €31,295
- Taxes -€478
down €478 (-6.4%), from €7,483 to €7,006
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 | €34,977 | €59,616 | +€24,639 | +70.4% |
| Fixed assets | 21/28 | €1,052 | €638 | -€414 | -39.4% |
| Tangible fixed assets | 22/27 | €1,052 | €638 | -€414 | -39.4% |
| Furniture and vehicles | 24 | €1,052 | €638 | -€414 | -39.4% |
| Current assets | 29/58 | €33,926 | €58,979 | +€25,053 | +73.8% |
| Amounts receivable within one year | 40/41 | €4,623 | €7,732 | +€3,108 | +67.2% |
| Trade receivables | 40 | €4,159 | €4,106 | -€53 | -1.3% |
| Other amounts receivable | 41 | €465 | €3,626 | +€3,161 | +680.5% |
| Cash at bank and in hand | 54/58 | €29,302 | €50,432 | +€21,130 | +72.1% |
| Deferred charges and accrued income | 490/1 | - | €815 | +€815 | |
| Total equity and liabilities | 10/49 | €34,977 | €59,616 | +€24,639 | +70.4% |
| Equity | 10/15 | €23,317 | €46,985 | +€23,668 | +101.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,317 | €35,985 | +€23,668 | +192.1% |
| Amounts payable | 17/49 | €11,660 | €12,631 | +€972 | +8.3% |
| Amounts payable within one year | 42/48 | €11,660 | €12,631 | +€972 | +8.3% |
| Trade debts | 44 | €474 | €7,873 | +€7,399 | +1560.6% |
| Suppliers | 440/4 | €474 | €7,873 | +€7,399 | +1560.6% |
| Taxes, remuneration and social security | 45 | €2,483 | €3,489 | +€1,006 | +40.5% |
| Taxes | 450/3 | €2,483 | €3,489 | +€1,006 | +40.5% |
| Other amounts payable | 47/48 | €8,702 | €1,269 | -€7,433 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €414 | +€223 | +117.3% |
| Other operating charges | 640/8 | €33 | €66 | +€33 | +100.3% |
| Gross operating margin | 9900 | €30,067 | €31,295 | +€1,228 | +4.1% |
| Operating profit (loss) | 9901 | €29,844 | €30,815 | +€971 | +3.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €43 | €143 | +€100 | +234.3% |
| Recurring financial charges | 65 | €43 | €143 | +€100 | +234.3% |
| Profit (loss) for the period before taxes | 9903 | €29,801 | €30,673 | +€872 | +2.9% |
| Income taxes | 67/77 | €7,483 | €7,006 | -€478 | -6.4% |
| Profit (loss) for the period | 9904 | €22,317 | €23,668 | +€1,350 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,317 | €23,668 | +€1,350 | +6.0% |
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 9 October 2026 via checked.be.