CB INVEST: 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 INVEST
Largest movements
- Receivables within one year -€2,093
down €2,093 (-3.6%), from €57,576 to €55,483
- Trade debts -€1,617
down €1,617 (-80.2%), from €2,017 to €400
- Gross operating margin +€1,629
up €1,629, from -€1,629 to €0
- Financial income -€402
down €402 (-100%), from €402 to €0
- Financial charges +€85
up €85 (+44.8%), from €190 to €275
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.
Derived cash bridge
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 | €83,548 | €81,144 | -€2,404 | -2.9% |
| Current assets | 29/58 | €83,548 | €81,144 | -€2,404 | -2.9% |
| Amounts receivable after more than one year | 29 | €25,551 | €25,657 | +€105 | +0.4% |
| Other amounts receivable | 291 | €25,551 | €25,657 | +€105 | +0.4% |
| Amounts receivable within one year | 40/41 | €57,576 | €55,483 | -€2,093 | -3.6% |
| Other amounts receivable | 41 | €57,576 | €55,483 | -€2,093 | -3.6% |
| Cash at bank and in hand | 54/58 | €18 | €4 | -€14 | -79.3% |
| Deferred charges and accrued income | 490/1 | €402 | €0 | -€402 | -100% |
| Total equity and liabilities | 10/49 | €83,548 | €81,144 | -€2,404 | -2.9% |
| Equity | 10/15 | €74,881 | €74,086 | -€795 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,281 | €20,486 | -€795 | -3.7% |
| Amounts payable | 17/49 | €8,667 | €7,057 | -€1,609 | -18.6% |
| Amounts payable within one year | 42/48 | €8,667 | €7,057 | -€1,609 | -18.6% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €2,017 | €400 | -€1,617 | -80.2% |
| Suppliers | 440/4 | €2,017 | €400 | -€1,617 | -80.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,650 | €6,650 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,629 | €0 | +€1,629 | |
| Operating profit (loss) | 9901 | -€2,135 | -€520 | +€1,615 | +75.7% |
| Financial income | 75/76B | €402 | €0 | -€402 | -100% |
| Recurring financial income | 75 | €402 | €0 | -€402 | -100% |
| Financial charges | 65/66B | €190 | €275 | +€85 | +44.8% |
| Recurring financial charges | 65 | €190 | €275 | +€85 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,922 | -€795 | +€1,127 | +58.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,922 | -€795 | +€1,127 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,922 | -€795 | +€1,127 | +58.7% |
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 28 October 2026 via checked.be.