CBA & Co: 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 & Co
Largest movements
- Tangible fixed assets -€42,301
down €42,301 (-9.0%), from €471,942 to €429,642
of which Furniture and vehicles: -€24,707
- Cash +€26,431
up €26,431 (+22.1%), from €119,821 to €146,252
mainly Depreciation (+€45,594) and Net result for the year (+€27,021)
- Debts after one year -€43,181
down €43,181 (-10.6%), from €408,708 to €365,526
- Reserves +€27,000
up €27,000 (+20.9%), from €129,300 to €156,300
of which Distributable reserves: +€27,000
- Other debts -€8,135
down €8,135 (-32.5%), from €25,066 to €16,931
- Tax, wage and social debts -€6,832
down €6,832 (-30.1%), from €22,665 to €15,832
of which Taxes: -€5,085
- Depreciation -€26,539
down €26,539 (-36.8%), from €72,133 to €45,594
- Financial charges +€8,239
up €8,239 (+74.8%), from €11,011 to €19,250
- Taxes +€6,829
up €6,829 (+70.9%), from €9,633 to €16,462
- Other operating charges +€3,754
up €3,754 (+3516.8%), from €107 to €3,861
- Gross operating margin +€3,559
up €3,559 (+3.3%), from €108,628 to €112,187
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 | €662,517 | €637,704 | -€24,814 | -3.7% |
| Fixed assets | 21/28 | €472,472 | €430,172 | -€42,301 | -9.0% |
| Tangible fixed assets | 22/27 | €471,942 | €429,642 | -€42,301 | -9.0% |
| Land and buildings | 22 | €378,988 | €361,704 | -€17,284 | -4.6% |
| Plant, machinery and equipment | 23 | €1,238 | €929 | -€310 | -25.0% |
| Furniture and vehicles | 24 | €91,716 | €67,009 | -€24,707 | -26.9% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €190,045 | €207,532 | +€17,487 | +9.2% |
| Amounts receivable after more than one year | 29 | €9,502 | €6,895 | -€2,607 | -27.4% |
| Other amounts receivable | 291 | €9,502 | €6,895 | -€2,607 | -27.4% |
| Amounts receivable within one year | 40/41 | €58,987 | €54,386 | -€4,601 | -7.8% |
| Trade receivables | 40 | €57,112 | €52,511 | -€4,601 | -8.1% |
| Other amounts receivable | 41 | €1,875 | €1,875 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,821 | €146,252 | +€26,431 | +22.1% |
| Deferred charges and accrued income | 490/1 | €1,736 | - | -€1,736 | |
| Total equity and liabilities | 10/49 | €662,517 | €637,704 | -€24,814 | -3.7% |
| Equity | 10/15 | €163,280 | €190,301 | +€27,021 | +16.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €129,300 | €156,300 | +€27,000 | +20.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,440 | €13,440 | = | 0.0% |
| Distributable reserves | 133 | €114,000 | €141,000 | +€27,000 | +23.7% |
| Profit (loss) carried forward | 14 | €21,581 | €21,601 | +€21 | +0.1% |
| Amounts payable | 17/49 | €499,237 | €447,403 | -€51,834 | -10.4% |
| Amounts payable after more than one year | 17 | €408,708 | €365,526 | -€43,181 | -10.6% |
| Financial debts | 170/4 | €408,708 | €365,526 | -€43,181 | -10.6% |
| Amounts payable within one year | 42/48 | €88,201 | €78,017 | -€10,184 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €38,342 | €41,046 | +€2,704 | +7.1% |
| Trade debts | 44 | €2,129 | €4,208 | +€2,079 | +97.7% |
| Suppliers | 440/4 | €2,129 | €4,208 | +€2,079 | +97.7% |
| Taxes, remuneration and social security | 45 | €22,665 | €15,832 | -€6,832 | -30.1% |
| Taxes | 450/3 | €19,769 | €14,684 | -€5,085 | -25.7% |
| Remuneration and social security | 454/9 | €2,896 | €1,148 | -€1,747 | -60.3% |
| Other amounts payable | 47/48 | €25,066 | €16,931 | -€8,135 | -32.5% |
| Accrued charges and deferred income | 492/3 | €2,328 | €3,859 | +€1,531 | +65.8% |
| Non-recurring operating income | 76A | €695 | - | -€695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,133 | €45,594 | -€26,539 | -36.8% |
| Other operating charges | 640/8 | €107 | €3,861 | +€3,754 | +3516.8% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €108,628 | €112,187 | +€3,559 | +3.3% |
| Operating profit (loss) | 9901 | €36,313 | €62,733 | +€26,420 | +72.8% |
| Financial income | 75/76B | €408 | €0 | -€408 | -100.0% |
| Recurring financial income | 75 | €408 | €0 | -€408 | -100.0% |
| Financial charges | 65/66B | €11,011 | €19,250 | +€8,239 | +74.8% |
| Recurring financial charges | 65 | €11,011 | €19,250 | +€8,239 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €25,711 | €43,483 | +€17,772 | +69.1% |
| Income taxes | 67/77 | €9,633 | €16,462 | +€6,829 | +70.9% |
| Profit (loss) for the period | 9904 | €16,078 | €27,021 | +€10,943 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,078 | €27,021 | +€10,943 | +68.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.