CBA Machines: 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 Machines
Largest movements
- Receivables after one year +€310,000
new in 2025: €310,000
- Receivables within one year +€193,764
up €193,764 (+83.3%), from €232,579 to €426,343
of which Trade receivables: +€217,867
- Stocks and contracts +€153,645
up €153,645 (+47.5%), from €323,729 to €477,374
- Cash -€89,699
down €89,699 (-15.6%), from €573,751 to €484,051
mainly Receivables after one year (-€310,000) and Receivables within one year (-€193,764)
- Tangible fixed assets -€26,684
down €26,684 (-25.9%), from €103,213 to €76,529
of which Furniture and vehicles: -€28,715
- Trade debts +€220,207
up €220,207 (+131%), from €168,121 to €388,329
- Advances received +€209,144
up €209,144 (+158%), from €132,064 to €341,208
- Profit (loss) carried forward +€138,607
up €138,607 (+97.1%), from -€142,706 to -€4,099
- Debts after one year -€68,495
down €68,495 (-53.8%), from €127,248 to €58,754
- Tax, wage and social debts +€47,910
up €47,910 (+165%), from €29,017 to €76,927
of which Remuneration and social security: +€61,910
- Gross operating margin +€139,959
up €139,959 (+57.5%), from €243,324 to €383,283
- Write-downs -€43,770
no longer reported in 2025 (was €43,770)
- Taxes +€39,827
up €39,827 (+309%), from €12,884 to €52,711
- Staff costs +€38,214
up €38,214 (+43.6%), from €87,599 to €125,813
- Financial charges -€10,789
down €10,789 (-20.8%), from €51,943 to €41,154
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 | €1,244,584 | €1,790,623 | +€546,039 | +43.9% |
| Fixed assets | 21/28 | €104,938 | €78,264 | -€26,674 | -25.4% |
| Tangible fixed assets | 22/27 | €103,213 | €76,529 | -€26,684 | -25.9% |
| Furniture and vehicles | 24 | €99,809 | €71,094 | -€28,715 | -28.8% |
| Other tangible fixed assets | 26 | €3,404 | €5,435 | +€2,031 | +59.7% |
| Financial fixed assets | 28 | €1,725 | €1,735 | +€10 | +0.6% |
| Current assets | 29/58 | €1,139,646 | €1,712,359 | +€572,713 | +50.3% |
| Amounts receivable after more than one year | 29 | - | €310,000 | +€310,000 | |
| Other amounts receivable | 291 | - | €310,000 | +€310,000 | |
| Stocks and contracts in progress | 3 | €323,729 | €477,374 | +€153,645 | +47.5% |
| Stocks | 30/36 | €323,729 | €477,374 | +€153,645 | +47.5% |
| Amounts receivable within one year | 40/41 | €232,579 | €426,343 | +€193,764 | +83.3% |
| Trade receivables | 40 | €176,251 | €394,118 | +€217,867 | +124% |
| Other amounts receivable | 41 | €56,328 | €32,225 | -€24,103 | -42.8% |
| Cash at bank and in hand | 54/58 | €573,751 | €484,051 | -€89,699 | -15.6% |
| Deferred charges and accrued income | 490/1 | €9,587 | €14,590 | +€5,002 | +52.2% |
| Total equity and liabilities | 10/49 | €1,244,584 | €1,790,623 | +€546,039 | +43.9% |
| Equity | 10/15 | €99,601 | €238,208 | +€138,607 | +139% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €180,307 | €180,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €174,107 | €174,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,706 | -€4,099 | +€138,607 | +97.1% |
| Amounts payable | 17/49 | €1,144,983 | €1,552,414 | +€407,432 | +35.6% |
| Amounts payable after more than one year | 17 | €127,248 | €58,754 | -€68,495 | -53.8% |
| Financial debts | 170/4 | €127,248 | €58,754 | -€68,495 | -53.8% |
| Amounts payable within one year | 42/48 | €999,338 | €1,475,594 | +€476,256 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €69,190 | €68,495 | -€695 | -1.0% |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Credit institutions | 430/8 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €168,121 | €388,329 | +€220,207 | +131% |
| Suppliers | 440/4 | €168,121 | €388,329 | +€220,207 | +131% |
| Advances received on contracts in progress | 46 | €132,064 | €341,208 | +€209,144 | +158% |
| Taxes, remuneration and social security | 45 | €29,017 | €76,927 | +€47,910 | +165% |
| Taxes | 450/3 | €14,000 | - | -€14,000 | |
| Remuneration and social security | 454/9 | €15,017 | €76,927 | +€61,910 | +412% |
| Other amounts payable | 47/48 | €946 | €635 | -€310 | -32.8% |
| Accrued charges and deferred income | 492/3 | €18,397 | €18,067 | -€330 | -1.8% |
| Non-recurring operating income | 76A | - | €14,763 | +€14,763 | |
| Remuneration, social security and pensions | 62 | €87,599 | €125,813 | +€38,214 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,472 | €23,758 | +€2,285 | +10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €43,770 | - | -€43,770 | |
| Other operating charges | 640/8 | €2,433 | €2,374 | -€60 | -2.5% |
| Non-recurring operating charges | 66A | €833 | €924 | +€92 | +11.0% |
| Gross operating margin | 9900 | €243,324 | €383,283 | +€139,959 | +57.5% |
| Operating profit (loss) | 9901 | €87,216 | €230,415 | +€143,198 | +164% |
| Financial income | 75/76B | €1,499 | €2,057 | +€557 | +37.2% |
| Recurring financial income | 75 | €1,499 | €2,057 | +€557 | +37.2% |
| Financial charges | 65/66B | €51,943 | €41,154 | -€10,789 | -20.8% |
| Recurring financial charges | 65 | €51,943 | €41,154 | -€10,789 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €36,773 | €191,318 | +€154,544 | +420% |
| Income taxes | 67/77 | €12,884 | €52,711 | +€39,827 | +309% |
| Profit (loss) for the period | 9904 | €23,890 | €138,607 | +€114,717 | +480% |
| Profit (loss) for the period to be appropriated | 9905 | €23,890 | €138,607 | +€114,717 | +480% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.