CB NET: 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 NET
Largest movements
- Receivables within one year -€16,064
down €16,064 (-63.6%), from €25,263 to €9,200
of which Trade receivables: -€16,061
- Cash -€3,424
down €3,424 (-99.4%), from €3,444 to €20
mainly Trade debts (-€14,286) and Other debts (-€3,257)
- Tangible fixed assets -€2,258
down €2,258 (-14.4%), from €15,716 to €13,458
- Deferred charges and accrued income +€569
new in 2025: €569
- Trade debts -€14,286
down €14,286 (-68.6%), from €20,826 to €6,540
- Other debts -€3,257
down €3,257 (-25.4%), from €12,838 to €9,582
- Tax, wage and social debts -€2,909
down €2,909 (-57.9%), from €5,022 to €2,113
of which Taxes: -€3,259
- Profit (loss) carried forward -€725
down €725 (-91.3%), from €794 to €69
- Depreciation +€1,072
up €1,072 (+90.3%), from €1,186 to €2,258
- Taxes -€339
down €339 (-74.5%), from €455 to €116
- Financial charges +€332
up €332 (+901%), from €37 to €369
- Gross operating margin -€296
down €296 (-12.0%), from €2,471 to €2,175
- Other operating charges +€159
new in 2025: €159
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 | €44,480 | €23,303 | -€21,177 | -47.6% |
| Fixed assets | 21/28 | €15,773 | €13,515 | -€2,258 | -14.3% |
| Tangible fixed assets | 22/27 | €15,716 | €13,458 | -€2,258 | -14.4% |
| Plant, machinery and equipment | 23 | €4,076 | €3,164 | -€913 | -22.4% |
| Furniture and vehicles | 24 | €1,016 | €793 | -€223 | -22.0% |
| Other tangible fixed assets | 26 | €10,624 | €9,502 | -€1,122 | -10.6% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €28,707 | €9,788 | -€18,919 | -65.9% |
| Amounts receivable within one year | 40/41 | €25,263 | €9,200 | -€16,064 | -63.6% |
| Trade receivables | 40 | €25,261 | €9,200 | -€16,061 | -63.6% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €3,444 | €20 | -€3,424 | -99.4% |
| Deferred charges and accrued income | 490/1 | - | €569 | +€569 | |
| Total equity and liabilities | 10/49 | €44,480 | €23,303 | -€21,177 | -47.6% |
| Equity | 10/15 | €5,794 | €5,069 | -€725 | -12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €794 | €69 | -€725 | -91.3% |
| Amounts payable | 17/49 | €38,686 | €18,234 | -€20,452 | -52.9% |
| Amounts payable within one year | 42/48 | €38,686 | €18,234 | -€20,452 | -52.9% |
| Trade debts | 44 | €20,826 | €6,540 | -€14,286 | -68.6% |
| Suppliers | 440/4 | €20,826 | €6,540 | -€14,286 | -68.6% |
| Taxes, remuneration and social security | 45 | €5,022 | €2,113 | -€2,909 | -57.9% |
| Taxes | 450/3 | €5,022 | €1,763 | -€3,259 | -64.9% |
| Remuneration and social security | 454/9 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | €12,838 | €9,582 | -€3,257 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €2,258 | +€1,072 | +90.3% |
| Other operating charges | 640/8 | - | €159 | +€159 | |
| Gross operating margin | 9900 | €2,471 | €2,175 | -€296 | -12.0% |
| Operating profit (loss) | 9901 | €1,285 | -€241 | -€1,526 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -1.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -1.0% |
| Financial charges | 65/66B | €37 | €369 | +€332 | +901% |
| Recurring financial charges | 65 | €37 | €369 | +€332 | +901% |
| Profit (loss) for the period before taxes | 9903 | €1,249 | -€610 | -€1,858 | |
| Income taxes | 67/77 | €455 | €116 | -€339 | -74.5% |
| Profit (loss) for the period | 9904 | €794 | -€725 | -€1,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €794 | -€725 | -€1,519 |
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.