CB POSE: 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 POSE
Largest movements
- Cash -€4,614
down €4,614 (-42.0%), from €10,996 to €6,382
mainly Net result for the year (-€6,012) and Tax, wage and social debts (-€649)
- Tangible fixed assets -€1,204
down €1,204 (-27.8%), from €4,324 to €3,120
of which Plant, machinery and equipment: -€970
- Receivables within one year -€612
down €612 (-8.9%), from €6,898 to €6,286
of which Other amounts receivable: -€770
- Profit (loss) carried forward -€6,012
down €6,012 (-36.0%), from €16,713 to €10,701
- Tax, wage and social debts -€649
down €649 (-24.0%), from €2,710 to €2,060
- Gross operating margin -€15,573
down €15,573, from €11,254 to -€4,320
- Taxes -€1,915
no longer reported in 2025 (was €1,915)
- Other operating charges +€247
up €247 (+124.1%), from €199 to €446
- Depreciation -€124
down €124 (-9.3%), from €1,328 to €1,204
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 | €22,267 | €15,788 | -€6,479 | -29.1% |
| Fixed assets | 21/28 | €4,373 | €3,120 | -€1,253 | -28.6% |
| Tangible fixed assets | 22/27 | €4,324 | €3,120 | -€1,204 | -27.8% |
| Land and buildings | 22 | €1,842 | €1,642 | -€200 | -10.9% |
| Plant, machinery and equipment | 23 | €2,448 | €1,478 | -€970 | -39.6% |
| Furniture and vehicles | 24 | €34 | - | -€34 | |
| Financial fixed assets | 28 | €49 | - | -€49 | |
| Current assets | 29/58 | €17,894 | €12,668 | -€5,227 | -29.2% |
| Amounts receivable within one year | 40/41 | €6,898 | €6,286 | -€612 | -8.9% |
| Trade receivables | 40 | €352 | €510 | +€157 | +44.7% |
| Other amounts receivable | 41 | €6,546 | €5,776 | -€770 | -11.8% |
| Cash at bank and in hand | 54/58 | €10,996 | €6,382 | -€4,614 | -42.0% |
| Total equity and liabilities | 10/49 | €22,267 | €15,788 | -€6,479 | -29.1% |
| Equity | 10/15 | €19,213 | €13,201 | -€6,012 | -31.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,713 | €10,701 | -€6,012 | -36.0% |
| Amounts payable | 17/49 | €3,054 | €2,587 | -€467 | -15.3% |
| Amounts payable within one year | 42/48 | €3,054 | €2,587 | -€467 | -15.3% |
| Trade debts | 44 | €345 | €527 | +€182 | +52.8% |
| Suppliers | 440/4 | €345 | €527 | +€182 | +52.8% |
| Taxes, remuneration and social security | 45 | €2,710 | €2,060 | -€649 | -24.0% |
| Taxes | 450/3 | €2,710 | €2,060 | -€649 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €1,204 | -€124 | -9.3% |
| Other operating charges | 640/8 | €199 | €446 | +€247 | +124.1% |
| Gross operating margin | 9900 | €11,254 | -€4,320 | -€15,573 | |
| Operating profit (loss) | 9901 | €9,727 | -€5,969 | -€15,696 | |
| Financial charges | 65/66B | €42 | €43 | +€1 | +3.2% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €9,686 | -€6,012 | -€15,698 | |
| Income taxes | 67/77 | €1,915 | - | -€1,915 | |
| Profit (loss) for the period | 9904 | €7,771 | -€6,012 | -€13,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,771 | -€6,012 | -€13,782 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.