CB7: 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.
CB7
Largest movements
- Receivables within one year +€56,251
up €56,251 (+191%), from €29,378 to €85,628
of which Trade receivables: +€53,105
- Cash -€22,214
down €22,214 (-71.4%), from €31,098 to €8,884
mainly Receivables within one year (-€56,251) and Tax, wage and social debts (-€10,987)
- Tangible fixed assets -€6,297
down €6,297 (-31.6%), from €19,959 to €13,662
of which Plant, machinery and equipment: -€5,640
- Trade debts +€26,012
up €26,012 (+3,940%), from €660 to €26,672
- Profit (loss) carried forward +€12,377
up €12,377 (+31.3%), from €39,563 to €51,941
- Tax, wage and social debts -€10,987
down €10,987 (-45.5%), from €24,121 to €13,134
of which Taxes: -€11,387
- Gross operating margin -€13,299
down €13,299 (-36.0%), from €36,906 to €23,607
- Taxes -€1,840
down €1,840 (-31.7%), from €5,803 to €3,963
- Financial charges -€443
down €443 (-60.1%), from €737 to €294
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 | €84,766 | €111,429 | +€26,662 | +31.5% |
| Fixed assets | 21/28 | €19,993 | €13,696 | -€6,297 | -31.5% |
| Tangible fixed assets | 22/27 | €19,959 | €13,662 | -€6,297 | -31.6% |
| Plant, machinery and equipment | 23 | €19,019 | €13,379 | -€5,640 | -29.7% |
| Furniture and vehicles | 24 | €940 | €283 | -€657 | -69.9% |
| Financial fixed assets | 28 | €34 | €34 | = | 0.0% |
| Current assets | 29/58 | €64,773 | €97,733 | +€32,960 | +50.9% |
| Amounts receivable within one year | 40/41 | €29,378 | €85,628 | +€56,251 | +191% |
| Trade receivables | 40 | €29,378 | €82,483 | +€53,105 | +181% |
| Other amounts receivable | 41 | - | €3,146 | +€3,146 | |
| Cash at bank and in hand | 54/58 | €31,098 | €8,884 | -€22,214 | -71.4% |
| Deferred charges and accrued income | 490/1 | €4,297 | €3,221 | -€1,077 | -25.1% |
| Total equity and liabilities | 10/49 | €84,766 | €111,429 | +€26,662 | +31.5% |
| Equity | 10/15 | €49,563 | €61,941 | +€12,377 | +25.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,563 | €51,941 | +€12,377 | +31.3% |
| Amounts payable | 17/49 | €35,203 | €49,488 | +€14,285 | +40.6% |
| Amounts payable within one year | 42/48 | €35,203 | €49,488 | +€14,285 | +40.6% |
| Trade debts | 44 | €660 | €26,672 | +€26,012 | +3,940% |
| Suppliers | 440/4 | €660 | €26,672 | +€26,012 | +3,940% |
| Taxes, remuneration and social security | 45 | €24,121 | €13,134 | -€10,987 | -45.5% |
| Taxes | 450/3 | €15,287 | €3,900 | -€11,387 | -74.5% |
| Remuneration and social security | 454/9 | €8,834 | €9,234 | +€400 | +4.5% |
| Other amounts payable | 47/48 | €10,422 | €9,682 | -€740 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,640 | €6,297 | -€342 | -5.2% |
| Other operating charges | 640/8 | €745 | €685 | -€60 | -8.1% |
| Non-recurring operating charges | 66A | €464 | - | -€464 | |
| Gross operating margin | 9900 | €36,906 | €23,607 | -€13,299 | -36.0% |
| Operating profit (loss) | 9901 | €29,057 | €16,624 | -€12,433 | -42.8% |
| Financial income | 75/76B | €0 | €10 | +€10 | +12,450% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +12,450% |
| Financial charges | 65/66B | €737 | €294 | -€443 | -60.1% |
| Recurring financial charges | 65 | €737 | €294 | -€443 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €28,320 | €16,340 | -€11,980 | -42.3% |
| Income taxes | 67/77 | €5,803 | €3,963 | -€1,840 | -31.7% |
| Profit (loss) for the period | 9904 | €22,517 | €12,377 | -€10,140 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,517 | €12,377 | -€10,140 | -45.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.