CB Next IT: what changed
Two fiscal 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 Next IT
Largest movements
- Receivables within one year -€54,186
down €54,186 (-79.1%), from €68,479 to €14,293
of which Other amounts receivable: -€47,263
- Tangible fixed assets -€38,018
down €38,018 (-43.5%), from €87,442 to €49,424
of which Furniture and vehicles: -€37,777
- Cash -€29,945
down €29,945 (-60.1%), from €49,844 to €19,899
mainly Other debts (-€57,727) and Net result for the year (-€43,999)
- Other debts -€57,727
down €57,727 (-90.9%), from €63,500 to €5,773
- Profit (loss) carried forward -€43,999
down €43,999 (-56.0%), from €78,636 to €34,637
- Debts after one year -€17,263
down €17,263 (-65.3%), from €26,435 to €9,172
- Tax, wage and social debts -€6,348
down €6,348 (-79.2%), from €8,015 to €1,666
- Trade debts +€5,175
up €5,175 (+78.0%), from €6,637 to €11,812
- Gross operating margin -€79,096
down €79,096, from €72,154 to -€6,941
- Depreciation -€13,970
down €13,970 (-28.3%), from €49,286 to €35,316
- Taxes -€4,223
down €4,223, from €4,216 to -€8
- Other operating charges -€3,617
down €3,617 (-87.2%), from €4,148 to €531
- Financial income -€1,086
no longer reported in 2025 (was €1,086)
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.
Cash bridge derived
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 | €207,547 | €85,324 | -€122,223 | -58.9% |
| Fixed assets | 21/28 | €87,442 | €49,424 | -€38,018 | -43.5% |
| Tangible fixed assets | 22/27 | €87,442 | €49,424 | -€38,018 | -43.5% |
| Plant, machinery and equipment | 23 | €4,857 | €4,677 | -€180 | -3.7% |
| Furniture and vehicles | 24 | €82,178 | €44,401 | -€37,777 | -46.0% |
| Other tangible fixed assets | 26 | €407 | €346 | -€60 | -14.8% |
| Current assets | 29/58 | €120,105 | €35,900 | -€84,205 | -70.1% |
| Amounts receivable within one year | 40/41 | €68,479 | €14,293 | -€54,186 | -79.1% |
| Trade receivables | 40 | €17,466 | €10,543 | -€6,923 | -39.6% |
| Other amounts receivable | 41 | €51,013 | €3,750 | -€47,263 | -92.6% |
| Cash at bank and in hand | 54/58 | €49,844 | €19,899 | -€29,945 | -60.1% |
| Deferred charges and accrued income | 490/1 | €1,782 | €1,709 | -€74 | -4.1% |
| Total equity and liabilities | 10/49 | €207,547 | €85,324 | -€122,223 | -58.9% |
| Equity | 10/15 | €83,636 | €39,637 | -€43,999 | -52.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,636 | €34,637 | -€43,999 | -56.0% |
| Amounts payable | 17/49 | €123,911 | €45,686 | -€78,224 | -63.1% |
| Amounts payable after more than one year | 17 | €26,435 | €9,172 | -€17,263 | -65.3% |
| Financial debts | 170/4 | €26,435 | €9,172 | -€17,263 | -65.3% |
| Amounts payable within one year | 42/48 | €97,475 | €36,514 | -€60,961 | -62.5% |
| Current portion of amounts payable after more than one year | 42 | €19,323 | €17,263 | -€2,060 | -10.7% |
| Trade debts | 44 | €6,637 | €11,812 | +€5,175 | +78.0% |
| Suppliers | 440/4 | €6,637 | €11,812 | +€5,175 | +78.0% |
| Taxes, remuneration and social security | 45 | €8,015 | €1,666 | -€6,348 | -79.2% |
| Taxes | 450/3 | €8,015 | €1,666 | -€6,348 | -79.2% |
| Other amounts payable | 47/48 | €63,500 | €5,773 | -€57,727 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,286 | €35,316 | -€13,970 | -28.3% |
| Other operating charges | 640/8 | €4,148 | €531 | -€3,617 | -87.2% |
| Gross operating margin | 9900 | €72,154 | -€6,941 | -€79,096 | |
| Operating profit (loss) | 9901 | €18,720 | -€42,789 | -€61,509 | |
| Financial income | 75/76B | €1,086 | - | -€1,086 | |
| Recurring financial income | 75 | €1,086 | - | -€1,086 | |
| Financial charges | 65/66B | €1,797 | €1,217 | -€579 | -32.2% |
| Recurring financial charges | 65 | €1,797 | €1,217 | -€579 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €18,009 | -€44,006 | -€62,015 | |
| Income taxes | 67/77 | €4,216 | -€8 | -€4,223 | |
| Profit (loss) for the period | 9904 | €13,793 | -€43,999 | -€57,792 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,793 | -€43,999 | -€57,792 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.