CBA Invest: 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 Invest
Largest movements
- Receivables within one year -€21,028
down €21,028 (-30.8%), from €68,363 to €47,336
of which Trade receivables: -€26,135
- Cash +€18,708
up €18,708 (+114%), from €16,412 to €35,120
mainly Net result for the year (+€29,741) and Receivables within one year (+€21,028)
- Other debts -€30,454
no longer reported in 2025 (was €30,454)
- Reserves +€17,456
new in 2025: €17,456
of which Distributable reserves: +€16,583
- Profit (loss) carried forward +€12,285
no longer reported in 2025 (was -€12,285)
- Tax, wage and social debts -€1,606
no longer reported in 2025 (was €1,606)
- Financial charges -€30,450
down €30,450 (-99.8%), from €30,523 to €73
of which Non-recurring financial charges: -€30,454
- Gross operating margin +€1,334
up €1,334 (+4.7%), from €28,667 to €30,000
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 | €84,775 | €82,456 | -€2,320 | -2.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €84,775 | €82,456 | -€2,320 | -2.7% |
| Amounts receivable within one year | 40/41 | €68,363 | €47,336 | -€21,028 | -30.8% |
| Trade receivables | 40 | €36,284 | €10,149 | -€26,135 | -72.0% |
| Other amounts receivable | 41 | €32,079 | €37,187 | +€5,108 | +15.9% |
| Cash at bank and in hand | 54/58 | €16,412 | €35,120 | +€18,708 | +114% |
| Total equity and liabilities | 10/49 | €84,775 | €82,456 | -€2,320 | -2.7% |
| Equity | 10/15 | €52,715 | €82,456 | +€29,741 | +56.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | - | €17,456 | +€17,456 | |
| Non-distributable reserves | 130/1 | - | €873 | +€873 | |
| Legal reserve | 130 | - | €873 | +€873 | |
| Distributable reserves | 133 | - | €16,583 | +€16,583 | |
| Profit (loss) carried forward | 14 | -€12,285 | - | +€12,285 | |
| Amounts payable | 17/49 | €32,060 | - | -€32,060 | |
| Amounts payable within one year | 42/48 | €32,060 | - | -€32,060 | |
| Taxes, remuneration and social security | 45 | €1,606 | - | -€1,606 | |
| Taxes | 450/3 | €1,606 | - | -€1,606 | |
| Other amounts payable | 47/48 | €30,454 | - | -€30,454 | |
| Other operating charges | 640/8 | €187 | €187 | = | 0.0% |
| Gross operating margin | 9900 | €28,667 | €30,000 | +€1,334 | +4.7% |
| Operating profit (loss) | 9901 | €28,480 | €29,813 | +€1,334 | +4.7% |
| Financial charges | 65/66B | €30,523 | €73 | -€30,450 | -99.8% |
| Recurring financial charges | 65 | €69 | €73 | +€4 | +5.8% |
| Non-recurring financial charges | 66B | €30,454 | - | -€30,454 | |
| Profit (loss) for the period before taxes | 9903 | -€2,043 | €29,741 | +€31,784 | |
| Profit (loss) for the period | 9904 | -€2,043 | €29,741 | +€31,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,043 | €29,741 | +€31,784 |
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 29 October 2026 via checked.be.