CB TRANSPORT CONSULTANCY: 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 TRANSPORT CONSULTANCY
Largest movements
- Receivables within one year -€89,518
down €89,518 (-19.8%), from €451,674 to €362,156
of which Trade receivables: -€63,856
- Cash +€37,225
up €37,225 (+65.3%), from €56,964 to €94,189
mainly Receivables within one year (+€89,518) and Other debts (+€16,078)
- Deferred charges and accrued income +€14,554
new in 2025: €14,554
- Trade debts -€38,763
down €38,763 (-97.4%), from €39,800 to €1,037
- Reserves -€16,598
down €16,598 (-3.0%), from €545,989 to €529,391
of which Distributable reserves: -€16,598
- Other debts +€16,078
up €16,078 (+89.3%), from €18,000 to €34,078
- Purchases and services -€44,732
down €44,732 (-47.0%), from €95,201 to €50,469
- Gross operating margin -€37,268
down €37,268 (-282%), from -€13,201 to -€50,469
- Financial income +€14,041
up €14,041 (+39.1%), from €35,953 to €49,994
of which Non-recurring financial income: +€39,800
- Taxes +€6,413
up €6,413 (+197%), from €3,259 to €9,672
- Staff costs +€3,832
new in 2025: €3,832
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 | €641,093 | €601,706 | -€39,388 | -6.1% |
| Fixed assets | 21/28 | €132,455 | €130,807 | -€1,649 | -1.2% |
| Tangible fixed assets | 22/27 | €4,946 | €3,298 | -€1,649 | -33.3% |
| Furniture and vehicles | 24 | €4,946 | €3,298 | -€1,649 | -33.3% |
| Financial fixed assets | 28 | €127,509 | €127,509 | = | 0.0% |
| Current assets | 29/58 | €508,638 | €470,899 | -€37,739 | -7.4% |
| Amounts receivable within one year | 40/41 | €451,674 | €362,156 | -€89,518 | -19.8% |
| Trade receivables | 40 | €243,275 | €179,419 | -€63,856 | -26.2% |
| Other amounts receivable | 41 | €208,399 | €182,737 | -€25,662 | -12.3% |
| Cash at bank and in hand | 54/58 | €56,964 | €94,189 | +€37,225 | +65.3% |
| Deferred charges and accrued income | 490/1 | - | €14,554 | +€14,554 | |
| Total equity and liabilities | 10/49 | €641,093 | €601,706 | -€39,388 | -6.1% |
| Equity | 10/15 | €583,189 | €566,591 | -€16,598 | -2.8% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Capital | 10 | €37,200 | €37,200 | = | 0.0% |
| Issued capital | 100 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €545,989 | €529,391 | -€16,598 | -3.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Legal reserve | 130 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €542,269 | €525,671 | -€16,598 | -3.1% |
| Amounts payable | 17/49 | €57,905 | €35,115 | -€22,790 | -39.4% |
| Amounts payable within one year | 42/48 | €57,905 | €35,115 | -€22,790 | -39.4% |
| Trade debts | 44 | €39,800 | €1,037 | -€38,763 | -97.4% |
| Suppliers | 440/4 | €39,800 | €1,037 | -€38,763 | -97.4% |
| Taxes, remuneration and social security | 45 | €105 | - | -€105 | |
| Taxes | 450/3 | €105 | - | -€105 | |
| Other amounts payable | 47/48 | €18,000 | €34,078 | +€16,078 | +89.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,201 | €50,469 | -€44,732 | -47.0% |
| Remuneration, social security and pensions | 62 | - | €3,832 | +€3,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,649 | +€1,649 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€13,201 | -€50,469 | -€37,268 | -282% |
| Operating profit (loss) | 9901 | -€13,706 | -€56,469 | -€42,764 | -312% |
| Financial income | 75/76B | €35,953 | €49,994 | +€14,041 | +39.1% |
| Recurring financial income | 75 | €35,953 | €10,194 | -€25,759 | -71.6% |
| Non-recurring financial income | 76B | - | €39,800 | +€39,800 | |
| Financial charges | 65/66B | €484 | €450 | -€34 | -7.0% |
| Recurring financial charges | 65 | €484 | €450 | -€34 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €21,763 | -€6,926 | -€28,689 | |
| Income taxes | 67/77 | €3,259 | €9,672 | +€6,413 | +197% |
| Profit (loss) for the period | 9904 | €18,504 | -€16,598 | -€35,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,504 | -€16,598 | -€35,101 |
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 24 October 2026 via checked.be.