CB MOVE: 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 MOVE
Largest movements
- Cash -€3,296
down €3,296 (-30.4%), from €10,856 to €7,560
mainly Investment in fixed assets (net) (-€3,786) and Net result for the year (-€3,691)
- Tangible fixed assets -€666
down €666 (-16.1%), from €4,137 to €3,471
- Receivables within one year +€161
up €161 (+54.8%), from €293 to €454
- Profit (loss) carried forward -€3,691
down €3,691 (-13.3%), from -€27,678 to -€31,369
- Other debts -€525
down €525 (-1.8%), from €29,081 to €28,556
- Trade debts +€433
up €433 (+63.4%), from €683 to €1,117
- Gross operating margin -€4,551
down €4,551 (-79.0%), from €5,763 to €1,212
- Depreciation +€191
up €191 (+4.5%), from €4,262 to €4,452
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 | €15,286 | €11,567 | -€3,719 | -24.3% |
| Fixed assets | 21/28 | €4,137 | €3,471 | -€666 | -16.1% |
| Tangible fixed assets | 22/27 | €4,137 | €3,471 | -€666 | -16.1% |
| Plant, machinery and equipment | 23 | €4,137 | €3,471 | -€666 | -16.1% |
| Current assets | 29/58 | €11,149 | €8,096 | -€3,053 | -27.4% |
| Amounts receivable within one year | 40/41 | €293 | €454 | +€161 | +54.8% |
| Other amounts receivable | 41 | €293 | €454 | +€161 | +54.8% |
| Cash at bank and in hand | 54/58 | €10,856 | €7,560 | -€3,296 | -30.4% |
| Deferred charges and accrued income | 490/1 | - | €83 | +€83 | |
| Total equity and liabilities | 10/49 | €15,286 | €11,567 | -€3,719 | -24.3% |
| Equity | 10/15 | -€14,478 | -€18,169 | -€3,691 | -25.5% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,678 | -€31,369 | -€3,691 | -13.3% |
| Amounts payable | 17/49 | €29,764 | €29,736 | -€28 | -0.1% |
| Amounts payable within one year | 42/48 | €29,764 | €29,736 | -€28 | -0.1% |
| Trade debts | 44 | €683 | €1,117 | +€433 | +63.4% |
| Suppliers | 440/4 | €683 | €1,117 | +€433 | +63.4% |
| Taxes, remuneration and social security | 45 | - | €63 | +€63 | |
| Taxes | 450/3 | - | €63 | +€63 | |
| Other amounts payable | 47/48 | €29,081 | €28,556 | -€525 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,262 | €4,452 | +€191 | +4.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,763 | €1,212 | -€4,551 | -79.0% |
| Operating profit (loss) | 9901 | €1,114 | -€3,640 | -€4,754 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €45 | €51 | +€6 | +13.7% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €1,072 | -€3,691 | -€4,763 | |
| Profit (loss) for the period | 9904 | €1,072 | -€3,691 | -€4,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,072 | -€3,691 | -€4,763 |
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 18 October 2026 via checked.be.