CB SLEEP: 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 SLEEP
Largest movements
- Stocks and contracts +€51,996
up €51,996 (+531%), from €9,798 to €61,794
- Tangible fixed assets -€6,966
down €6,966 (-21.8%), from €32,012 to €25,045
- Receivables within one year +€5,636
up €5,636 (+126%), from €4,466 to €10,102
of which Trade receivables: +€6,147
- Cash +€3,830
up €3,830 (+8.3%), from €46,156 to €49,986
mainly Net result for the year (+€25,665) and Other debts (+€18,164)
- Profit (loss) carried forward +€25,665
up €25,665 (+96.9%), from -€26,476 to -€811
- Other debts +€18,164
up €18,164 (+205%), from €8,861 to €27,025
- Debts after one year -€10,500
down €10,500 (-12.2%), from €85,750 to €75,250
- Trade debts +€10,222
up €10,222 (+83.5%), from €12,235 to €22,457
- Accrued charges and deferred income +€7,380
new in 2025: €7,380
- Gross operating margin +€58,557
up €58,557, from -€16,266 to €42,291
- Financial charges +€7,327
up €7,327 (+379%), from €1,935 to €9,262
- Depreciation -€1,217
down €1,217 (-14.6%), from €8,327 to €7,110
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 | €118,370 | €172,742 | +€54,371 | +45.9% |
| Formation expenses | 20 | €144 | €0 | -€144 | -100% |
| Fixed assets | 21/28 | €56,297 | €49,330 | -€6,966 | -12.4% |
| Tangible fixed assets | 22/27 | €32,012 | €25,045 | -€6,966 | -21.8% |
| Plant, machinery and equipment | 23 | €10,444 | €7,251 | -€3,193 | -30.6% |
| Furniture and vehicles | 24 | €10,415 | €7,858 | -€2,557 | -24.6% |
| Other tangible fixed assets | 26 | €11,153 | €9,937 | -€1,216 | -10.9% |
| Financial fixed assets | 28 | €24,285 | €24,285 | = | 0.0% |
| Current assets | 29/58 | €61,930 | €123,411 | +€61,481 | +99.3% |
| Stocks and contracts in progress | 3 | €9,798 | €61,794 | +€51,996 | +531% |
| Stocks | 30/36 | €9,798 | €61,794 | +€51,996 | +531% |
| Amounts receivable within one year | 40/41 | €4,466 | €10,102 | +€5,636 | +126% |
| Trade receivables | 40 | €2,083 | €8,230 | +€6,147 | +295% |
| Other amounts receivable | 41 | €2,383 | €1,872 | -€511 | -21.4% |
| Cash at bank and in hand | 54/58 | €46,156 | €49,986 | +€3,830 | +8.3% |
| Deferred charges and accrued income | 490/1 | €1,511 | €1,530 | +€19 | +1.3% |
| Total equity and liabilities | 10/49 | €118,370 | €172,742 | +€54,371 | +45.9% |
| Equity | 10/15 | -€21,476 | €4,189 | +€25,665 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,476 | -€811 | +€25,665 | +96.9% |
| Amounts payable | 17/49 | €139,846 | €168,553 | +€28,706 | +20.5% |
| Amounts payable after more than one year | 17 | €85,750 | €75,250 | -€10,500 | -12.2% |
| Financial debts | 170/4 | €85,750 | €75,250 | -€10,500 | -12.2% |
| Amounts payable within one year | 42/48 | €54,096 | €85,922 | +€31,826 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €10,500 | €10,500 | = | 0.0% |
| Financial debts | 43 | €22,500 | €22,500 | = | 0.0% |
| Other loans | 439 | €22,500 | €22,500 | = | 0.0% |
| Trade debts | 44 | €12,235 | €22,457 | +€10,222 | +83.5% |
| Suppliers | 440/4 | €12,235 | €22,457 | +€10,222 | +83.5% |
| Taxes, remuneration and social security | 45 | - | €3,440 | +€3,440 | |
| Taxes | 450/3 | - | €3,440 | +€3,440 | |
| Other amounts payable | 47/48 | €8,861 | €27,025 | +€18,164 | +205% |
| Accrued charges and deferred income | 492/3 | - | €7,380 | +€7,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,327 | €7,110 | -€1,217 | -14.6% |
| Other operating charges | 640/8 | €1,366 | €1,327 | -€39 | -2.8% |
| Gross operating margin | 9900 | -€16,266 | €42,291 | +€58,557 | |
| Operating profit (loss) | 9901 | -€25,959 | €33,855 | +€59,813 | |
| Financial income | 75/76B | €1,418 | €1,118 | -€300 | -21.2% |
| Recurring financial income | 75 | €1,418 | €1,118 | -€300 | -21.2% |
| Financial charges | 65/66B | €1,935 | €9,262 | +€7,327 | +379% |
| Recurring financial charges | 65 | €1,935 | €9,262 | +€7,327 | +379% |
| Profit (loss) for the period before taxes | 9903 | -€26,476 | €25,710 | +€52,186 | |
| Income taxes | 67/77 | - | €45 | +€45 | |
| Profit (loss) for the period | 9904 | -€26,476 | €25,665 | +€52,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,476 | €25,665 | +€52,141 |
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 15 October 2026 via checked.be.