CB-Machines: 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-Machines
Largest movements
- Receivables within one year +€77,454
up €77,454 (+210%), from €36,814 to €114,268
of which Trade receivables: +€68,820
- Cash -€34,568
down €34,568 (-64.6%), from €53,542 to €18,974
mainly Receivables within one year (-€77,454) and Current portion of long-term debt (-€7,278)
- Tangible fixed assets -€1,443
down €1,443 (-33.8%), from €4,276 to €2,832
of which Furniture and vehicles: -€2,017
- Reserves +€30,290
up €30,290 (+316%), from €9,600 to €39,890
- Trade debts +€16,651
new in 2025: €16,651
- Current portion of long-term debt -€7,278
no longer reported in 2025 (was €7,278)
- Depreciation -€9,741
down €9,741 (-70.3%), from €13,863 to €4,121
- Gross operating margin -€7,773
down €7,773 (-13.3%), from €58,658 to €50,885
- Financial charges +€2,283
up €2,283 (+320%), from €714 to €2,997
- Taxes +€1,794
up €1,794 (+16.4%), from €10,970 to €12,764
- Financial income +€853
up €853 (+1,066,100%), from €0 to €853
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 | €101,065 | €141,168 | +€40,102 | +39.7% |
| Fixed assets | 21/28 | €6,851 | €5,232 | -€1,619 | -23.6% |
| Intangible fixed assets | 21 | €176 | - | -€176 | |
| Tangible fixed assets | 22/27 | €4,276 | €2,832 | -€1,443 | -33.8% |
| Plant, machinery and equipment | 23 | €436 | €1,010 | +€574 | +132% |
| Furniture and vehicles | 24 | €3,839 | €1,822 | -€2,017 | -52.5% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €94,214 | €135,935 | +€41,721 | +44.3% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,814 | €114,268 | +€77,454 | +210% |
| Trade receivables | 40 | €24,937 | €93,757 | +€68,820 | +276% |
| Other amounts receivable | 41 | €11,877 | €20,511 | +€8,634 | +72.7% |
| Cash at bank and in hand | 54/58 | €53,542 | €18,974 | -€34,568 | -64.6% |
| Deferred charges and accrued income | 490/1 | €2,358 | €1,194 | -€1,164 | -49.4% |
| Total equity and liabilities | 10/49 | €101,065 | €141,168 | +€40,102 | +39.7% |
| Equity | 10/15 | €84,422 | €114,712 | +€30,290 | +35.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,600 | €39,890 | +€30,290 | +316% |
| Distributable reserves | 133 | €9,600 | €39,890 | +€30,290 | +316% |
| Profit (loss) carried forward | 14 | €72,822 | €72,822 | = | 0.0% |
| Amounts payable | 17/49 | €16,643 | €26,455 | +€9,812 | +59.0% |
| Amounts payable within one year | 42/48 | €16,245 | €26,223 | +€9,978 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | €7,278 | - | -€7,278 | |
| Trade debts | 44 | - | €16,651 | +€16,651 | |
| Suppliers | 440/4 | - | €16,651 | +€16,651 | |
| Taxes, remuneration and social security | 45 | €8,967 | €9,572 | +€605 | +6.7% |
| Taxes | 450/3 | €8,967 | €9,572 | +€605 | +6.7% |
| Accrued charges and deferred income | 492/3 | €398 | €233 | -€165 | -41.6% |
| Remuneration, social security and pensions | 62 | €173 | - | -€173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,863 | €4,121 | -€9,741 | -70.3% |
| Other operating charges | 640/8 | €1,028 | €1,566 | +€538 | +52.3% |
| Gross operating margin | 9900 | €58,658 | €50,885 | -€7,773 | -13.3% |
| Operating profit (loss) | 9901 | €43,595 | €45,198 | +€1,604 | +3.7% |
| Financial income | 75/76B | €0 | €853 | +€853 | +1,066,100% |
| Recurring financial income | 75 | €0 | €853 | +€853 | +1,066,100% |
| Financial charges | 65/66B | €714 | €2,997 | +€2,283 | +320% |
| Recurring financial charges | 65 | €714 | €2,997 | +€2,283 | +320% |
| Profit (loss) for the period before taxes | 9903 | €42,881 | €43,054 | +€173 | +0.4% |
| Income taxes | 67/77 | €10,970 | €12,764 | +€1,794 | +16.4% |
| Profit (loss) for the period | 9904 | €31,911 | €30,290 | -€1,621 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,911 | €30,290 | -€1,621 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.