CBA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€60,864
up €60,864 (+110.5%), from €55,064 to €115,928
mainly Other debts (+€88,844) and Net result for the year (+€41,419)
- Receivables within one year -€16,947
down €16,947 (-65.2%), from €25,998 to €9,051
- Tangible fixed assets -€3,968
down €3,968 (-37.5%), from €10,589 to €6,621
- Other debts +€88,844
up €88,844 (+7443.3%), from €1,194 to €90,037
- Profit (loss) carried forward -€48,581
down €48,581 (-77.2%), from €62,925 to €14,344
- Gross operating margin +€1,502
up €1,502 (+2.6%), from €56,704 to €58,205
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 | €92,371 | €132,483 | +€40,112 | +43.4% |
| Fixed assets | 21/28 | €10,589 | €6,621 | -€3,968 | -37.5% |
| Tangible fixed assets | 22/27 | €10,589 | €6,621 | -€3,968 | -37.5% |
| Furniture and vehicles | 24 | €10,589 | €6,621 | -€3,968 | -37.5% |
| Current assets | 29/58 | €81,783 | €125,863 | +€44,080 | +53.9% |
| Amounts receivable within one year | 40/41 | €25,998 | €9,051 | -€16,947 | -65.2% |
| Trade receivables | 40 | €25,998 | €9,051 | -€16,947 | -65.2% |
| Cash at bank and in hand | 54/58 | €55,064 | €115,928 | +€60,864 | +110.5% |
| Deferred charges and accrued income | 490/1 | €720 | €884 | +€164 | +22.7% |
| Total equity and liabilities | 10/49 | €92,371 | €132,483 | +€40,112 | +43.4% |
| Equity | 10/15 | €68,925 | €20,344 | -€48,581 | -70.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,925 | €14,344 | -€48,581 | -77.2% |
| Amounts payable | 17/49 | €23,446 | €112,139 | +€88,693 | +378.3% |
| Amounts payable within one year | 42/48 | €23,154 | €111,847 | +€88,693 | +383.1% |
| Trade debts | 44 | €905 | €1,384 | +€479 | +52.9% |
| Suppliers | 440/4 | €905 | €1,384 | +€479 | +52.9% |
| Taxes, remuneration and social security | 45 | €21,055 | €20,426 | -€630 | -3.0% |
| Taxes | 450/3 | €18,433 | €18,166 | -€267 | -1.4% |
| Remuneration and social security | 454/9 | €2,622 | €2,260 | -€362 | -13.8% |
| Other amounts payable | 47/48 | €1,194 | €90,037 | +€88,844 | +7443.3% |
| Accrued charges and deferred income | 492/3 | €292 | €292 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,786 | €3,968 | +€182 | +4.8% |
| Other operating charges | 640/8 | €528 | €539 | +€11 | +2.0% |
| Gross operating margin | 9900 | €56,704 | €58,205 | +€1,502 | +2.6% |
| Operating profit (loss) | 9901 | €52,389 | €53,698 | +€1,309 | +2.5% |
| Financial charges | 65/66B | €78 | €79 | +€1 | +1.3% |
| Recurring financial charges | 65 | €78 | €79 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €52,311 | €53,619 | +€1,308 | +2.5% |
| Income taxes | 67/77 | €12,268 | €12,200 | -€69 | -0.6% |
| Profit (loss) for the period | 9904 | €40,042 | €41,419 | +€1,377 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,042 | €41,419 | +€1,377 | +3.4% |
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 2 October 2026 via checked.be.