CBA LAW: 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 LAW
Largest movements
- Receivables within one year +€144,034
up €144,034 (+1545.4%), from €9,320 to €153,354
of which Other amounts receivable: +€152,145
- Cash -€85,038
down €85,038 (-68.4%), from €124,252 to €39,215
mainly Receivables within one year (-€144,034) and Contributions, distributions and other (-€130,000)
- Other debts +€150,912
up €150,912 (+1324.9%), from €11,391 to €162,303
- Reserves -€100,742
down €100,742 (-97.2%), from €103,605 to €2,863
- Tax, wage and social debts +€8,623
up €8,623 (+53.7%), from €16,060 to €24,683
- Gross operating margin -€24,811
down €24,811 (-42.4%), from €58,450 to €33,639
- Taxes -€3,707
down €3,707 (-31.3%), from €11,847 to €8,141
- Financial income +€3,627
up €3,627 (+923.8%), from €393 to €4,019
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 | €133,573 | €192,569 | +€58,997 | +44.2% |
| Current assets | 29/58 | €133,573 | €192,569 | +€58,997 | +44.2% |
| Amounts receivable within one year | 40/41 | €9,320 | €153,354 | +€144,034 | +1545.4% |
| Trade receivables | 40 | €9,320 | €1,209 | -€8,111 | -87.0% |
| Other amounts receivable | 41 | - | €152,145 | +€152,145 | |
| Cash at bank and in hand | 54/58 | €124,252 | €39,215 | -€85,038 | -68.4% |
| Total equity and liabilities | 10/49 | €133,573 | €192,569 | +€58,997 | +44.2% |
| Equity | 10/15 | €106,105 | €5,363 | -€100,742 | -94.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €103,605 | €2,863 | -€100,742 | -97.2% |
| Distributable reserves | 133 | €103,605 | €2,863 | -€100,742 | -97.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,468 | €187,206 | +€159,738 | +581.5% |
| Amounts payable within one year | 42/48 | €27,468 | €187,206 | +€159,738 | +581.5% |
| Trade debts | 44 | €17 | €220 | +€203 | +1173.1% |
| Suppliers | 440/4 | €17 | €220 | +€203 | +1173.1% |
| Taxes, remuneration and social security | 45 | €16,060 | €24,683 | +€8,623 | +53.7% |
| Taxes | 450/3 | €16,060 | €24,683 | +€8,623 | +53.7% |
| Other amounts payable | 47/48 | €11,391 | €162,303 | +€150,912 | +1324.9% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €58,450 | €33,639 | -€24,811 | -42.4% |
| Operating profit (loss) | 9901 | €58,324 | €33,511 | -€24,813 | -42.5% |
| Financial income | 75/76B | €393 | €4,019 | +€3,627 | +923.8% |
| Recurring financial income | 75 | €393 | €4,019 | +€3,627 | +923.8% |
| Financial charges | 65/66B | €92 | €131 | +€39 | +42.6% |
| Recurring financial charges | 65 | €92 | €131 | +€39 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €58,624 | €37,399 | -€21,225 | -36.2% |
| Income taxes | 67/77 | €11,847 | €8,141 | -€3,707 | -31.3% |
| Profit (loss) for the period | 9904 | €46,777 | €29,258 | -€17,519 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,777 | €29,258 | -€17,519 | -37.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.