CB PROJECTS RIJKHOVEN: 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 PROJECTS RIJKHOVEN
Largest movements
- Receivables within one year +€21,435
up €21,435 (+100%), from €21,358 to €42,794
of which Trade receivables: +€28,149
- Stocks and contracts -€15,465
no longer reported in 2025 (was €15,465)
- Tangible fixed assets -€9,186
down €9,186 (-30.3%), from €30,351 to €21,164
of which Furniture and vehicles: -€7,937
- Cash +€918
up €918 (+23.1%), from €3,978 to €4,895
mainly Stocks and contracts (+€15,465) and Net result for the year (+€10,441)
- Trade debts -€14,387
down €14,387 (-67.1%), from €21,426 to €7,039
- Profit (loss) carried forward +€10,441
up €10,441 (+100%), from €10,409 to €20,850
- Debts after one year -€5,565
down €5,565 (-57.1%), from €9,739 to €4,174
- Tax, wage and social debts +€3,468
up €3,468 (+49.6%), from €6,998 to €10,467
of which Taxes: +€5,325
- Accrued charges and deferred income +€2,127
new in 2025: €2,127
- Gross operating margin +€19,129
up €19,129 (+185%), from €10,362 to €29,490
- Taxes +€4,377
up €4,377 (+330%), from €1,326 to €5,703
- Depreciation -€358
down €358 (-3.9%), from €9,120 to €8,762
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 | €72,838 | €70,328 | -€2,510 | -3.4% |
| Fixed assets | 21/28 | €30,351 | €21,164 | -€9,186 | -30.3% |
| Tangible fixed assets | 22/27 | €30,351 | €21,164 | -€9,186 | -30.3% |
| Land and buildings | 22 | €9,758 | €8,509 | -€1,249 | -12.8% |
| Furniture and vehicles | 24 | €20,592 | €12,655 | -€7,937 | -38.5% |
| Current assets | 29/58 | €42,487 | €49,164 | +€6,676 | +15.7% |
| Stocks and contracts in progress | 3 | €15,465 | - | -€15,465 | |
| Contracts in progress | 37 | €15,465 | - | -€15,465 | |
| Amounts receivable within one year | 40/41 | €21,358 | €42,794 | +€21,435 | +100% |
| Trade receivables | 40 | €14,385 | €42,534 | +€28,149 | +196% |
| Other amounts receivable | 41 | €6,973 | €259 | -€6,714 | -96.3% |
| Cash at bank and in hand | 54/58 | €3,978 | €4,895 | +€918 | +23.1% |
| Deferred charges and accrued income | 490/1 | €1,686 | €1,475 | -€212 | -12.6% |
| Total equity and liabilities | 10/49 | €72,838 | €70,328 | -€2,510 | -3.4% |
| Equity | 10/15 | €29,109 | €39,550 | +€10,441 | +35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,409 | €20,850 | +€10,441 | +100% |
| Amounts payable | 17/49 | €43,729 | €30,778 | -€12,951 | -29.6% |
| Amounts payable after more than one year | 17 | €9,739 | €4,174 | -€5,565 | -57.1% |
| Financial debts | 170/4 | €9,739 | €4,174 | -€5,565 | -57.1% |
| Amounts payable within one year | 42/48 | €33,990 | €24,477 | -€9,513 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €5,565 | €5,565 | = | 0.0% |
| Trade debts | 44 | €21,426 | €7,039 | -€14,387 | -67.1% |
| Suppliers | 440/4 | €21,426 | €7,039 | -€14,387 | -67.1% |
| Taxes, remuneration and social security | 45 | €6,998 | €10,467 | +€3,468 | +49.6% |
| Taxes | 450/3 | €1,993 | €7,319 | +€5,325 | +267% |
| Remuneration and social security | 454/9 | €5,005 | €3,148 | -€1,857 | -37.1% |
| Other amounts payable | 47/48 | - | €1,407 | +€1,407 | |
| Accrued charges and deferred income | 492/3 | - | €2,127 | +€2,127 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,120 | €8,762 | -€358 | -3.9% |
| Other operating charges | 640/8 | €2,251 | €2,239 | -€13 | -0.6% |
| Non-recurring operating charges | 66A | €214 | €424 | +€209 | +97.7% |
| Gross operating margin | 9900 | €10,362 | €29,490 | +€19,129 | +185% |
| Operating profit (loss) | 9901 | -€1,612 | €17,665 | +€19,277 | |
| Financial income | 75/76B | €428 | €225 | -€203 | -47.5% |
| Recurring financial income | 75 | €428 | €225 | -€203 | -47.5% |
| Financial charges | 65/66B | €1,587 | €1,747 | +€160 | +10.1% |
| Recurring financial charges | 65 | €1,587 | €1,747 | +€160 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,770 | €16,144 | +€18,914 | |
| Income taxes | 67/77 | €1,326 | €5,703 | +€4,377 | +330% |
| Profit (loss) for the period | 9904 | -€4,096 | €10,441 | +€14,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,096 | €10,441 | +€14,537 |
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 28 October 2026 via checked.be.