CB SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€28,540
up €28,540 (+33.2%), from €85,955 to €114,495
of which Trade receivables: +€33,243
- Cash +€20,234
up €20,234 (+277.4%), from €7,294 to €27,528
mainly Net result for the year (+€28,653) and Advances received (+€28,106)
- Stocks and contracts -€13,253
down €13,253 (-58.8%), from €22,548 to €9,295
- Tangible fixed assets -€5,598
down €5,598 (-94.3%), from €5,935 to €337
- Profit (loss) carried forward +€28,653
up €28,653 (+102.6%), from €27,931 to €56,584
- Advances received +€28,106
new in 2024: €28,106
- Other debts -€26,077
down €26,077 (-65.6%), from €39,761 to €13,684
- Tax, wage and social debts +€12,125
up €12,125 (+551.7%), from €2,198 to €14,322
of which Taxes: +€13,058
- Current portion of long-term debt -€6,895
no longer reported in 2024 (was €6,895)
- Gross operating margin +€37,919
up €37,919 (+351.6%), from €10,785 to €48,704
- Taxes +€11,014
up €11,014 (+871.6%), from €1,264 to €12,278
- Financial charges +€1,499
up €1,499, from -€196 to €1,303
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,836 | €153,033 | +€29,198 | +23.6% |
| Fixed assets | 21/28 | €6,949 | €1,351 | -€5,598 | -80.6% |
| Tangible fixed assets | 22/27 | €5,935 | €337 | -€5,598 | -94.3% |
| Furniture and vehicles | 24 | €5,935 | €337 | -€5,598 | -94.3% |
| Financial fixed assets | 28 | €1,014 | €1,014 | = | 0.0% |
| Current assets | 29/58 | €116,886 | €151,682 | +€34,796 | +29.8% |
| Stocks and contracts in progress | 3 | €22,548 | €9,295 | -€13,253 | -58.8% |
| Stocks | 30/36 | €22,548 | €9,295 | -€13,253 | -58.8% |
| Amounts receivable within one year | 40/41 | €85,955 | €114,495 | +€28,540 | +33.2% |
| Trade receivables | 40 | €77,653 | €110,897 | +€33,243 | +42.8% |
| Other amounts receivable | 41 | €8,301 | €3,598 | -€4,704 | -56.7% |
| Cash at bank and in hand | 54/58 | €7,294 | €27,528 | +€20,234 | +277.4% |
| Deferred charges and accrued income | 490/1 | €1,089 | €365 | -€724 | -66.5% |
| Total equity and liabilities | 10/49 | €123,836 | €153,033 | +€29,198 | +23.6% |
| Equity | 10/15 | €35,991 | €64,644 | +€28,653 | +79.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,931 | €56,584 | +€28,653 | +102.6% |
| Amounts payable | 17/49 | €87,845 | €88,390 | +€545 | +0.6% |
| Amounts payable within one year | 42/48 | €84,944 | €88,390 | +€3,445 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €6,895 | - | -€6,895 | |
| Trade debts | 44 | €36,091 | €32,278 | -€3,813 | -10.6% |
| Suppliers | 440/4 | €36,091 | €32,278 | -€3,813 | -10.6% |
| Advances received on contracts in progress | 46 | - | €28,106 | +€28,106 | |
| Taxes, remuneration and social security | 45 | €2,198 | €14,322 | +€12,125 | +551.7% |
| Taxes | 450/3 | €1,264 | €14,322 | +€13,058 | +1033.3% |
| Remuneration and social security | 454/9 | €934 | - | -€934 | |
| Other amounts payable | 47/48 | €39,761 | €13,684 | -€26,077 | -65.6% |
| Accrued charges and deferred income | 492/3 | €2,900 | - | -€2,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,598 | €5,598 | = | 0.0% |
| Other operating charges | 640/8 | €937 | €873 | -€64 | -6.8% |
| Gross operating margin | 9900 | €10,785 | €48,704 | +€37,919 | +351.6% |
| Operating profit (loss) | 9901 | €4,250 | €42,233 | +€37,983 | +893.7% |
| Financial charges | 65/66B | -€196 | €1,303 | +€1,499 | |
| Recurring financial charges | 65 | -€196 | €1,303 | +€1,499 | |
| Profit (loss) for the period before taxes | 9903 | €4,446 | €40,930 | +€36,484 | +820.5% |
| Income taxes | 67/77 | €1,264 | €12,278 | +€11,014 | +871.6% |
| Profit (loss) for the period | 9904 | €3,183 | €28,653 | +€25,470 | +800.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,183 | €28,653 | +€25,470 | +800.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.