CBA BETON: 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 BETON
Largest movements
- Tangible fixed assets +€1.8m
new in 2025: €1.8m
of which Land and buildings: +€1.4m
- Intangible fixed assets +€741,699
new in 2025: €741,699
- Receivables within one year +€279,615
new in 2025: €279,615
of which Trade receivables: +€268,642
- Cash +€264,918
up €264,918 (+7,569%), from €3,500 to €268,418
mainly Debts after one year (+€2.4m) and Depreciation (+€294,994)
- Stocks and contracts +€69,859
new in 2025: €69,859
- Debts after one year +€2.4m
new in 2025: €2.4m
- Current portion of long-term debt +€266,761
new in 2025: €266,761
- Trade debts +€217,691
up €217,691 (+7,309%), from €2,978 to €220,669
- Reserves +€187,000
new in 2025: €187,000
- Tax, wage and social debts +€90,007
new in 2025: €90,007
of which Taxes: +€87,512
- Gross operating margin +€721,552
up €721,552, from -€106 to €721,446
- Depreciation +€292,121
up €292,121 (+10,168%), from €2,873 to €294,994
- Staff costs +€93,578
new in 2025: €93,578
- Taxes +€87,512
new in 2025: €87,512
- Financial charges +€60,744
new in 2025: €60,744
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 | €3,500 | €3,155,284 | +€3.2m | +90,051% |
| Fixed assets | 21/28 | - | €2,535,674 | +€2.5m | |
| Intangible fixed assets | 21 | - | €741,699 | +€741,699 | |
| Tangible fixed assets | 22/27 | - | €1,793,606 | +€1.8m | |
| Land and buildings | 22 | - | €1,411,680 | +€1.4m | |
| Furniture and vehicles | 24 | - | €310,173 | +€310,173 | |
| Leasing and similar rights | 25 | - | €71,753 | +€71,753 | |
| Financial fixed assets | 28 | - | €369 | +€369 | |
| Current assets | 29/58 | €3,500 | €619,611 | +€616,111 | +17,603% |
| Stocks and contracts in progress | 3 | - | €69,859 | +€69,859 | |
| Stocks | 30/36 | - | €69,859 | +€69,859 | |
| Amounts receivable within one year | 40/41 | - | €279,615 | +€279,615 | |
| Trade receivables | 40 | - | €268,642 | +€268,642 | |
| Other amounts receivable | 41 | - | €10,974 | +€10,974 | |
| Cash at bank and in hand | 54/58 | €3,500 | €268,418 | +€264,918 | +7,569% |
| Deferred charges and accrued income | 490/1 | - | €1,719 | +€1,719 | |
| Total equity and liabilities | 10/49 | €3,500 | €3,155,284 | +€3.2m | +90,051% |
| Equity | 10/15 | €522 | €191,407 | +€190,885 | +36,595% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €187,000 | +€187,000 | |
| Distributable reserves | 133 | - | €187,000 | +€187,000 | |
| Profit (loss) carried forward | 14 | -€2,978 | €907 | +€3,885 | |
| Amounts payable | 17/49 | €2,978 | €2,963,878 | +€3.0m | +99,413% |
| Amounts payable after more than one year | 17 | - | €2,381,867 | +€2.4m | |
| Financial debts | 170/4 | - | €2,381,867 | +€2.4m | |
| Amounts payable within one year | 42/48 | €2,978 | €577,722 | +€574,743 | +19,297% |
| Current portion of amounts payable after more than one year | 42 | - | €266,761 | +€266,761 | |
| Trade debts | 44 | €2,978 | €220,669 | +€217,691 | +7,309% |
| Suppliers | 440/4 | €2,978 | €220,669 | +€217,691 | +7,309% |
| Taxes, remuneration and social security | 45 | - | €90,007 | +€90,007 | |
| Taxes | 450/3 | - | €87,512 | +€87,512 | |
| Remuneration and social security | 454/9 | - | €2,495 | +€2,495 | |
| Other amounts payable | 47/48 | - | €285 | +€285 | |
| Accrued charges and deferred income | 492/3 | - | €4,289 | +€4,289 | |
| Remuneration, social security and pensions | 62 | - | €93,578 | +€93,578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,873 | €294,994 | +€292,121 | +10,168% |
| Other operating charges | 640/8 | - | €9,548 | +€9,548 | |
| Gross operating margin | 9900 | -€106 | €721,446 | +€721,552 | |
| Operating profit (loss) | 9901 | -€2,978 | €323,326 | +€326,305 | |
| Financial income | 75/76B | - | €15,814 | +€15,814 | |
| Recurring financial income | 75 | - | €15,814 | +€15,814 | |
| Financial charges | 65/66B | - | €60,744 | +€60,744 | |
| Recurring financial charges | 65 | - | €60,744 | +€60,744 | |
| Profit (loss) for the period before taxes | 9903 | -€2,978 | €278,397 | +€281,375 | |
| Income taxes | 67/77 | - | €87,512 | +€87,512 | |
| Profit (loss) for the period | 9904 | -€2,978 | €190,885 | +€193,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,978 | €190,885 | +€193,863 |
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.