CB Solutions: 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 Solutions
Largest movements
- Cash -€16,022
down €16,022 (-9.5%), from €168,010 to €151,988
mainly Contributions, distributions and other (-€54,512) and Investment in fixed assets (net) (-€1,401)
- Financial fixed assets -€3,750
down €3,750 (-19.5%), from €19,250 to €15,500
- Reserves -€41,625
down €41,625 (-21.3%), from €195,116 to €153,491
of which Distributable reserves: -€41,525
- Other debts +€15,209
up €15,209 (+74.9%), from €20,315 to €35,524
- Trade debts +€3,794
up €3,794 (+300%), from €1,265 to €5,059
- Gross operating margin -€23,148
down €23,148 (-44.9%), from €51,577 to €28,428
- Taxes -€7,128
down €7,128 (-56.7%), from €12,569 to €5,441
- Financial charges +€2,042
up €2,042 (+135%), from €1,517 to €3,559
- Depreciation +€622
up €622 (+10.8%), from €5,749 to €6,371
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 | €229,241 | €209,123 | -€20,117 | -8.8% |
| Fixed assets | 21/28 | €30,670 | €25,699 | -€4,970 | -16.2% |
| Tangible fixed assets | 22/27 | €11,420 | €10,199 | -€1,220 | -10.7% |
| Furniture and vehicles | 24 | €6,107 | €1,256 | -€4,851 | -79.4% |
| Other tangible fixed assets | 26 | €5,313 | €8,943 | +€3,630 | +68.3% |
| Financial fixed assets | 28 | €19,250 | €15,500 | -€3,750 | -19.5% |
| Current assets | 29/58 | €198,571 | €183,424 | -€15,147 | -7.6% |
| Amounts receivable within one year | 40/41 | €27,759 | €28,383 | +€624 | +2.2% |
| Trade receivables | 40 | €24,268 | €23,675 | -€593 | -2.4% |
| Other amounts receivable | 41 | €3,491 | €4,707 | +€1,217 | +34.8% |
| Cash at bank and in hand | 54/58 | €168,010 | €151,988 | -€16,022 | -9.5% |
| Deferred charges and accrued income | 490/1 | €2,802 | €3,053 | +€251 | +9.0% |
| Total equity and liabilities | 10/49 | €229,241 | €209,123 | -€20,117 | -8.8% |
| Equity | 10/15 | €196,116 | €154,491 | -€41,625 | -21.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €195,116 | €153,491 | -€41,625 | -21.3% |
| Non-distributable reserves | 130/1 | €100 | €0 | -€100 | -100% |
| Reserves not available under the articles | 1311 | €100 | €0 | -€100 | -100% |
| Distributable reserves | 133 | €195,016 | €153,491 | -€41,525 | -21.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,124 | €54,632 | +€21,508 | +64.9% |
| Amounts payable within one year | 42/48 | €32,179 | €52,332 | +€20,152 | +62.6% |
| Trade debts | 44 | €1,265 | €5,059 | +€3,794 | +300% |
| Suppliers | 440/4 | €1,265 | €5,059 | +€3,794 | +300% |
| Taxes, remuneration and social security | 45 | €10,599 | €11,749 | +€1,150 | +10.8% |
| Taxes | 450/3 | €10,599 | €11,749 | +€1,150 | +10.8% |
| Other amounts payable | 47/48 | €20,315 | €35,524 | +€15,209 | +74.9% |
| Accrued charges and deferred income | 492/3 | €945 | €2,301 | +€1,356 | +143% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,749 | €6,371 | +€622 | +10.8% |
| Other operating charges | 640/8 | €700 | €471 | -€228 | -32.6% |
| Gross operating margin | 9900 | €51,577 | €28,428 | -€23,148 | -44.9% |
| Operating profit (loss) | 9901 | €45,128 | €21,586 | -€23,542 | -52.2% |
| Financial income | 75/76B | €364 | €300 | -€63 | -17.4% |
| Recurring financial income | 75 | €364 | €300 | -€63 | -17.4% |
| Financial charges | 65/66B | €1,517 | €3,559 | +€2,042 | +135% |
| Recurring financial charges | 65 | €1,517 | €3,559 | +€2,042 | +135% |
| Profit (loss) for the period before taxes | 9903 | €43,974 | €18,327 | -€25,647 | -58.3% |
| Income taxes | 67/77 | €12,569 | €5,441 | -€7,128 | -56.7% |
| Profit (loss) for the period | 9904 | €31,405 | €12,886 | -€18,518 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,405 | €12,886 | -€18,518 | -59.0% |
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.