CBA: what changed
Two fiscal 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 +€100,000
new in 2024: €100,000
- Cash -€75,249
down €75,249 (-67.6%), from €111,397 to €36,147
mainly Current investments (-€100,000) and Debts after one year (-€16,588)
- Tangible fixed assets -€11,756
down €11,756 (-20.9%), from €56,208 to €44,452
of which Land and buildings: -€15,826
- Reserves +€22,702
up €22,702 (+21.9%), from €103,836 to €126,538
- Debts after one year -€16,588
down €16,588 (-45.0%), from €36,852 to €20,264
- Other debts +€4,284
new in 2024: €4,284
- Trade debts +€4,006
up €4,006 (+1616.5%), from €248 to €4,254
- Gross operating margin +€18,679
up €18,679 (+40.3%), from €46,406 to €65,085
- Financial income -€6,712
down €6,712 (-73.5%), from €9,133 to €2,421
of which Non-recurring financial income: -€8,478
- Taxes +€5,976
up €5,976 (+35.8%), from €16,683 to €22,659
- Depreciation +€1,012
up €1,012 (+6.0%), from €16,802 to €17,813
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,799 | €203,610 | +€14,811 | +7.8% |
| Fixed assets | 21/28 | €56,208 | €44,452 | -€11,756 | -20.9% |
| Tangible fixed assets | 22/27 | €56,208 | €44,452 | -€11,756 | -20.9% |
| Land and buildings | 22 | €54,324 | €38,498 | -€15,826 | -29.1% |
| Plant, machinery and equipment | 23 | €717 | €4,741 | +€4,025 | +561.4% |
| Furniture and vehicles | 24 | €1,168 | €1,212 | +€45 | +3.8% |
| Current assets | 29/58 | €132,591 | €159,159 | +€26,567 | +20.0% |
| Stocks and contracts in progress | 3 | €5,184 | €5,570 | +€385 | +7.4% |
| Stocks | 30/36 | €5,184 | €5,570 | +€385 | +7.4% |
| Amounts receivable within one year | 40/41 | €15,200 | €16,605 | +€1,405 | +9.2% |
| Trade receivables | 40 | €15,200 | €16,605 | +€1,405 | +9.2% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €111,397 | €36,147 | -€75,249 | -67.6% |
| Deferred charges and accrued income | 490/1 | €810 | €837 | +€27 | +3.3% |
| Total equity and liabilities | 10/49 | €188,799 | €203,610 | +€14,811 | +7.8% |
| Equity | 10/15 | €122,436 | €145,138 | +€22,702 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,836 | €126,538 | +€22,702 | +21.9% |
| Distributable reserves | 133 | €103,836 | €126,538 | +€22,702 | +21.9% |
| Amounts payable | 17/49 | €66,363 | €58,472 | -€7,891 | -11.9% |
| Amounts payable after more than one year | 17 | €36,852 | €20,264 | -€16,588 | -45.0% |
| Financial debts | 170/4 | €36,852 | €20,264 | -€16,588 | -45.0% |
| Amounts payable within one year | 42/48 | €28,857 | €38,208 | +€9,351 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €15,899 | €16,588 | +€689 | +4.3% |
| Trade debts | 44 | €248 | €4,254 | +€4,006 | +1616.5% |
| Suppliers | 440/4 | €248 | €4,254 | +€4,006 | +1616.5% |
| Taxes, remuneration and social security | 45 | €12,710 | €13,083 | +€373 | +2.9% |
| Taxes | 450/3 | €12,710 | €13,083 | +€373 | +2.9% |
| Other amounts payable | 47/48 | - | €4,284 | +€4,284 | |
| Accrued charges and deferred income | 492/3 | €653 | €0 | -€653 | -100.0% |
| Remuneration, social security and pensions | 62 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,802 | €17,813 | +€1,012 | +6.0% |
| Other operating charges | 640/8 | €1,757 | €2,189 | +€432 | +24.6% |
| Gross operating margin | 9900 | €46,406 | €65,085 | +€18,679 | +40.3% |
| Operating profit (loss) | 9901 | €27,463 | €45,083 | +€17,620 | +64.2% |
| Financial income | 75/76B | €9,133 | €2,421 | -€6,712 | -73.5% |
| Recurring financial income | 75 | €655 | €2,421 | +€1,766 | +269.8% |
| Non-recurring financial income | 76B | €8,478 | €0 | -€8,478 | -100.0% |
| Financial charges | 65/66B | €2,784 | €2,143 | -€640 | -23.0% |
| Recurring financial charges | 65 | €2,784 | €2,143 | -€640 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €33,812 | €45,360 | +€11,548 | +34.2% |
| Income taxes | 67/77 | €16,683 | €22,659 | +€5,976 | +35.8% |
| Profit (loss) for the period | 9904 | €17,129 | €22,702 | +€5,572 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,129 | €22,702 | +€5,572 | +32.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.