CB Services: 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 Services
Largest movements
- Cash +€28,374
up €28,374 (+49.7%), from €57,088 to €85,461
mainly Other debts (+€20,813) and Net result for the year (+€7,685)
- Receivables within one year +€4,619
up €4,619 (+3,724%), from €124 to €4,743
- Tangible fixed assets -€2,508
down €2,508 (-43.8%), from €5,724 to €3,215
- Other debts +€20,813
up €20,813 (+29.3%), from €70,935 to €91,747
- Reserves +€7,685
up €7,685 (+408%), from €1,886 to €9,570
- Tax, wage and social debts +€1,940
up €1,940 (+59.5%), from €3,258 to €5,199
- Financial charges -€4,309
down €4,309 (-98.8%), from €4,361 to €52
- Gross operating margin +€1,108
up €1,108 (+11.2%), from €9,906 to €11,014
- Taxes +€769
new in 2025: €769
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 | €62,936 | €93,420 | +€30,484 | +48.4% |
| Fixed assets | 21/28 | €5,724 | €3,215 | -€2,508 | -43.8% |
| Tangible fixed assets | 22/27 | €5,724 | €3,215 | -€2,508 | -43.8% |
| Furniture and vehicles | 24 | €5,724 | €3,215 | -€2,508 | -43.8% |
| Current assets | 29/58 | €57,212 | €90,205 | +€32,993 | +57.7% |
| Amounts receivable within one year | 40/41 | €124 | €4,743 | +€4,619 | +3,724% |
| Trade receivables | 40 | €124 | €4,743 | +€4,619 | +3,724% |
| Cash at bank and in hand | 54/58 | €57,088 | €85,461 | +€28,374 | +49.7% |
| Total equity and liabilities | 10/49 | €62,936 | €93,420 | +€30,484 | +48.4% |
| Equity | 10/15 | -€11,258 | -€3,573 | +€7,685 | +68.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,886 | €9,570 | +€7,685 | +408% |
| Distributable reserves | 133 | €1,886 | €9,570 | +€7,685 | +408% |
| Profit (loss) carried forward | 14 | -€19,343 | -€19,343 | = | 0.0% |
| Amounts payable | 17/49 | €74,193 | €96,993 | +€22,799 | +30.7% |
| Amounts payable within one year | 42/48 | €74,193 | €96,993 | +€22,799 | +30.7% |
| Trade debts | 44 | - | €46 | +€46 | |
| Suppliers | 440/4 | - | €46 | +€46 | |
| Taxes, remuneration and social security | 45 | €3,258 | €5,199 | +€1,940 | +59.5% |
| Taxes | 450/3 | €3,258 | €5,199 | +€1,940 | +59.5% |
| Other amounts payable | 47/48 | €70,935 | €91,747 | +€20,813 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €2,508 | = | 0.0% |
| Gross operating margin | 9900 | €9,906 | €11,014 | +€1,108 | +11.2% |
| Operating profit (loss) | 9901 | €7,397 | €8,506 | +€1,108 | +15.0% |
| Financial charges | 65/66B | €4,361 | €52 | -€4,309 | -98.8% |
| Recurring financial charges | 65 | €4,361 | €52 | -€4,309 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €3,036 | €8,453 | +€5,418 | +178% |
| Income taxes | 67/77 | - | €769 | +€769 | |
| Profit (loss) for the period | 9904 | €3,036 | €7,685 | +€4,649 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €3,036 | €7,685 | +€4,649 | +153% |
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 25 October 2026 via checked.be.