CBA: 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.
CBA
Largest movements
- Current investments +€113,232
new in 2025: €113,232
- Financial fixed assets -€78,000
down €78,000 (-99.9%), from €78,041 to €41
- Tangible fixed assets -€44,835
down €44,835 (-5.0%), from €896,466 to €851,631
of which Land and buildings: -€34,798
- Cash +€32,202
up €32,202 (+84.6%), from €38,051 to €70,253
mainly Investment in fixed assets (net) (+€78,000) and Depreciation (+€44,835)
- Reserves +€20,426
up €20,426 (+4.5%), from €449,064 to €469,490
of which Distributable reserves: +€28,187
- Accrued charges and deferred income +€13,397
up €13,397 (+15.4%), from €86,923 to €100,320
- Turnover +€2,791
up €2,791 (+2.5%), from €109,806 to €112,597
- Gross operating margin +€2,182
up €2,182 (+2.5%), from €87,863 to €90,045
- Financial income +€1,908
up €1,908 (+126.2%), from €1,512 to €3,420
- Depreciation +€1,623
up €1,623 (+3.8%), from €43,212 to €44,835
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.
Cash bridge derived
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 | €1,068,180 | €1,095,388 | +€27,209 | +2.5% |
| Fixed assets | 21/28 | €974,508 | €851,672 | -€122,835 | -12.6% |
| Tangible fixed assets | 22/27 | €896,466 | €851,631 | -€44,835 | -5.0% |
| Land and buildings | 22 | €880,062 | €845,264 | -€34,798 | -4.0% |
| Plant, machinery and equipment | 23 | €7,752 | €6,326 | -€1,427 | -18.4% |
| Furniture and vehicles | 24 | €8,652 | €41 | -€8,611 | -99.5% |
| Financial fixed assets | 28 | €78,041 | €41 | -€78,000 | -99.9% |
| Current assets | 29/58 | €93,672 | €243,716 | +€150,044 | +160.2% |
| Amounts receivable within one year | 40/41 | €54,183 | €59,322 | +€5,139 | +9.5% |
| Trade receivables | 40 | €54,183 | €59,322 | +€5,139 | +9.5% |
| Current investments | 50/53 | - | €113,232 | +€113,232 | |
| Cash at bank and in hand | 54/58 | €38,051 | €70,253 | +€32,202 | +84.6% |
| Deferred charges and accrued income | 490/1 | €1,439 | €909 | -€529 | -36.8% |
| Total equity and liabilities | 10/49 | €1,068,180 | €1,095,388 | +€27,209 | +2.5% |
| Equity | 10/15 | €549,064 | €569,490 | +€20,426 | +3.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €449,064 | €469,490 | +€20,426 | +4.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €231,550 | €223,789 | -€7,761 | -3.4% |
| Distributable reserves | 133 | €207,515 | €235,702 | +€28,187 | +13.6% |
| Provisions and deferred taxes | 16 | €92,866 | €88,886 | -€3,980 | -4.3% |
| Deferred taxes | 168 | €92,866 | €88,886 | -€3,980 | -4.3% |
| Amounts payable | 17/49 | €426,249 | €437,013 | +€10,763 | +2.5% |
| Amounts payable after more than one year | 17 | €313,709 | €313,709 | = | 0.0% |
| Other amounts payable | 178/9 | €313,709 | €313,709 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,617 | €22,984 | -€2,633 | -10.3% |
| Trade debts | 44 | €710 | - | -€710 | |
| Suppliers | 440/4 | €710 | - | -€710 | |
| Taxes, remuneration and social security | 45 | €10,721 | €8,245 | -€2,476 | -23.1% |
| Taxes | 450/3 | €10,721 | €8,245 | -€2,476 | -23.1% |
| Other amounts payable | 47/48 | €14,186 | €14,739 | +€553 | +3.9% |
| Accrued charges and deferred income | 492/3 | €86,923 | €100,320 | +€13,397 | +15.4% |
| Turnover | 70 | €109,806 | €112,597 | +€2,791 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,212 | €44,835 | +€1,623 | +3.8% |
| Other operating charges | 640/8 | €5,896 | €6,094 | +€198 | +3.4% |
| Gross operating margin | 9900 | €87,863 | €90,045 | +€2,182 | +2.5% |
| Operating profit (loss) | 9901 | €38,755 | €39,116 | +€361 | +0.9% |
| Financial income | 75/76B | €1,512 | €3,420 | +€1,908 | +126.2% |
| Recurring financial income | 75 | €1,512 | €3,420 | +€1,908 | +126.2% |
| Financial charges | 65/66B | €13,924 | €14,846 | +€922 | +6.6% |
| Recurring financial charges | 65 | €13,924 | €14,846 | +€922 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €26,343 | €27,690 | +€1,347 | +5.1% |
| Transfer from deferred taxes | 780 | €3,980 | €3,980 | = | 0.0% |
| Income taxes | 67/77 | €11,738 | €11,245 | -€493 | -4.2% |
| Profit (loss) for the period | 9904 | €18,585 | €20,426 | +€1,840 | +9.9% |
| Transfer from tax-exempt reserves | 789 | €7,761 | €7,761 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,347 | €28,187 | +€1,840 | +7.0% |
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 10 October 2026 via checked.be.