CB-IT: 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-IT
Largest movements
- Receivables within one year -€810
down €810 (-31.9%), from €2,540 to €1,731
of which Other amounts receivable: -€2,040
- Cash +€776
up €776 (+21.7%), from €3,578 to €4,355
mainly Net result for the year (+€14,230) and Receivables within one year (+€810)
- Stocks and contracts -€324
no longer reported in 2025 (was €324)
- Profit (loss) carried forward +€14,230
up €14,230 (+52.7%), from -€27,007 to -€12,777
- Other debts -€13,458
down €13,458 (-85.2%), from €15,805 to €2,347
- Trade debts -€1,409
down €1,409 (-24.6%), from €5,741 to €4,331
- Tax, wage and social debts +€281
up €281 (+648%), from €43 to €324
- Staff costs -€10,300
no longer reported in 2025 (was €10,300)
- Financial income +€3,878
up €3,878 (+629%), from €617 to €4,495
- Gross operating margin +€1,041
up €1,041 (+10.6%), from €9,795 to €10,836
- Financial charges +€139
up €139 (+31.9%), from €435 to €573
- Other operating charges -€116
down €116 (-18.0%), from €643 to €528
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 | €6,443 | €6,085 | -€357 | -5.5% |
| Current assets | 29/58 | €6,443 | €6,085 | -€357 | -5.5% |
| Stocks and contracts in progress | 3 | €324 | - | -€324 | |
| Stocks | 30/36 | €324 | - | -€324 | |
| Amounts receivable within one year | 40/41 | €2,540 | €1,731 | -€810 | -31.9% |
| Trade receivables | 40 | - | €1,230 | +€1,230 | |
| Other amounts receivable | 41 | €2,540 | €501 | -€2,040 | -80.3% |
| Cash at bank and in hand | 54/58 | €3,578 | €4,355 | +€776 | +21.7% |
| Total equity and liabilities | 10/49 | €6,443 | €6,085 | -€357 | -5.5% |
| Equity | 10/15 | -€15,147 | -€917 | +€14,230 | +93.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,007 | -€12,777 | +€14,230 | +52.7% |
| Amounts payable | 17/49 | €21,590 | €7,003 | -€14,587 | -67.6% |
| Amounts payable within one year | 42/48 | €21,590 | €7,003 | -€14,587 | -67.6% |
| Trade debts | 44 | €5,741 | €4,331 | -€1,409 | -24.6% |
| Suppliers | 440/4 | €5,741 | €4,331 | -€1,409 | -24.6% |
| Taxes, remuneration and social security | 45 | €43 | €324 | +€281 | +648% |
| Taxes | 450/3 | €43 | €324 | +€281 | +648% |
| Other amounts payable | 47/48 | €15,805 | €2,347 | -€13,458 | -85.2% |
| Remuneration, social security and pensions | 62 | €10,300 | - | -€10,300 | |
| Other operating charges | 640/8 | €643 | €528 | -€116 | -18.0% |
| Gross operating margin | 9900 | €9,795 | €10,836 | +€1,041 | +10.6% |
| Operating profit (loss) | 9901 | -€1,149 | €10,308 | +€11,457 | |
| Financial income | 75/76B | €617 | €4,495 | +€3,878 | +629% |
| Recurring financial income | 75 | €617 | €4,495 | +€3,878 | +629% |
| Financial charges | 65/66B | €435 | €573 | +€139 | +31.9% |
| Recurring financial charges | 65 | €435 | €573 | +€139 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | -€967 | €14,230 | +€15,196 | |
| Income taxes | 67/77 | €43 | - | -€43 | |
| Profit (loss) for the period | 9904 | -€1,010 | €14,230 | +€15,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,010 | €14,230 | +€15,240 |
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 13 October 2026 via checked.be.