CB PARTNERS: 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 PARTNERS
Largest movements
- Deferred charges and accrued income +€13,537
up €13,537 (+1,056%), from €1,282 to €14,819
- Tangible fixed assets -€13,222
down €13,222 (-16.2%), from €81,782 to €68,559
of which Leasing and similar rights: -€10,725
- Receivables within one year +€2,680
up €2,680 (+23.4%), from €11,473 to €14,152
of which Trade receivables: +€2,660
- Tax, wage and social debts +€12,820
up €12,820 (+115%), from €11,129 to €23,950
- Debts after one year -€11,443
down €11,443 (-17.8%), from €64,113 to €52,671
of which Financial debts: -€11,443
- Other debts +€8,054
up €8,054 (+17.1%), from €47,096 to €55,150
- Profit (loss) carried forward -€5,403
no longer reported in 2025 (was €5,403)
- Gross operating margin +€17,605
up €17,605 (+35.2%), from €50,019 to €67,623
- Taxes +€8,097
up €8,097 (+129%), from €6,266 to €14,363
- Other operating charges -€6,867
down €6,867 (-70.2%), from €9,784 to €2,918
- Depreciation +€2,625
up €2,625 (+22.6%), from €11,605 to €14,230
- Financial income +€1,507
up €1,507 (+12.5%), from €12,053 to €13,560
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 | €162,064 | €165,283 | +€3,219 | +2.0% |
| Fixed assets | 21/28 | €128,488 | €115,266 | -€13,222 | -10.3% |
| Tangible fixed assets | 22/27 | €81,782 | €68,559 | -€13,222 | -16.2% |
| Furniture and vehicles | 24 | €1,013 | €1,180 | +€166 | +16.4% |
| Leasing and similar rights | 25 | €45,713 | €34,988 | -€10,725 | -23.5% |
| Other tangible fixed assets | 26 | €35,055 | €32,392 | -€2,664 | -7.6% |
| Financial fixed assets | 28 | €46,706 | €46,706 | = | 0.0% |
| Current assets | 29/58 | €33,576 | €50,017 | +€16,441 | +49.0% |
| Amounts receivable within one year | 40/41 | €11,473 | €14,152 | +€2,680 | +23.4% |
| Trade receivables | 40 | €11,473 | €14,133 | +€2,660 | +23.2% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €20,821 | €21,046 | +€225 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,282 | €14,819 | +€13,537 | +1,056% |
| Total equity and liabilities | 10/49 | €162,064 | €165,283 | +€3,219 | +2.0% |
| Equity | 10/15 | €25,863 | €20,460 | -€5,403 | -20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,403 | - | -€5,403 | |
| Amounts payable | 17/49 | €136,201 | €144,823 | +€8,622 | +6.3% |
| Amounts payable after more than one year | 17 | €64,113 | €52,671 | -€11,443 | -17.8% |
| Financial debts | 170/4 | €54,113 | €42,671 | -€11,443 | -21.1% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,797 | €91,852 | +€20,055 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €11,075 | €11,443 | +€367 | +3.3% |
| Trade debts | 44 | €2,496 | €1,310 | -€1,186 | -47.5% |
| Suppliers | 440/4 | €2,496 | €1,310 | -€1,186 | -47.5% |
| Taxes, remuneration and social security | 45 | €11,129 | €23,950 | +€12,820 | +115% |
| Taxes | 450/3 | €11,129 | €23,950 | +€12,820 | +115% |
| Other amounts payable | 47/48 | €47,096 | €55,150 | +€8,054 | +17.1% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Non-recurring operating income | 76A | €19,008 | - | -€19,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,605 | €14,230 | +€2,625 | +22.6% |
| Other operating charges | 640/8 | €9,784 | €2,918 | -€6,867 | -70.2% |
| Gross operating margin | 9900 | €50,019 | €67,623 | +€17,605 | +35.2% |
| Operating profit (loss) | 9901 | €28,629 | €50,475 | +€21,847 | +76.3% |
| Financial income | 75/76B | €12,053 | €13,560 | +€1,507 | +12.5% |
| Recurring financial income | 75 | €12,053 | €13,560 | +€1,507 | +12.5% |
| Financial charges | 65/66B | €1,195 | €1,127 | -€68 | -5.7% |
| Recurring financial charges | 65 | €1,195 | €1,127 | -€68 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €39,488 | €62,909 | +€23,421 | +59.3% |
| Income taxes | 67/77 | €6,266 | €14,363 | +€8,097 | +129% |
| Profit (loss) for the period | 9904 | €33,222 | €48,546 | +€15,324 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,222 | €48,546 | +€15,324 | +46.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.