CBA Plus: 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 Plus
Largest movements
- Receivables within one year -€32,962
down €32,962 (-10.4%), from €318,372 to €285,410
of which Trade receivables: -€38,128
- Cash +€5,425
up €5,425 (+12.9%), from €42,157 to €47,582
mainly Receivables within one year (+€32,962) and Accrued charges and deferred income (+€24,000)
- Reserves -€32,282
down €32,282 (-28.8%), from €112,054 to €79,772
- Accrued charges and deferred income +€24,000
up €24,000 (+100%), from €24,000 to €48,000
- Trade debts -€12,947
down €12,947 (-6.5%), from €198,343 to €185,396
- Tax, wage and social debts -€7,270
down €7,270 (-89.5%), from €8,125 to €855
- Gross operating margin -€31,633
down €31,633 (-3,237%), from -€977 to -€32,610
- Taxes -€5,265
no longer reported in 2024 (was €5,265)
- Financial income +€336
up €336 (+21.9%), from €1,534 to €1,871
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,122 | €333,255 | -€27,867 | -7.7% |
| Fixed assets | 21/28 | €593 | €263 | -€330 | -55.6% |
| Tangible fixed assets | 22/27 | €593 | €263 | -€330 | -55.6% |
| Furniture and vehicles | 24 | €593 | €263 | -€330 | -55.6% |
| Current assets | 29/58 | €360,529 | €332,992 | -€27,537 | -7.6% |
| Amounts receivable within one year | 40/41 | €318,372 | €285,410 | -€32,962 | -10.4% |
| Trade receivables | 40 | €263,469 | €225,341 | -€38,128 | -14.5% |
| Other amounts receivable | 41 | €54,903 | €60,069 | +€5,166 | +9.4% |
| Cash at bank and in hand | 54/58 | €42,157 | €47,582 | +€5,425 | +12.9% |
| Total equity and liabilities | 10/49 | €361,122 | €333,255 | -€27,867 | -7.7% |
| Equity | 10/15 | €130,654 | €98,372 | -€32,282 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,054 | €79,772 | -€32,282 | -28.8% |
| Distributable reserves | 133 | €112,054 | €79,772 | -€32,282 | -28.8% |
| Amounts payable | 17/49 | €230,468 | €234,883 | +€4,415 | +1.9% |
| Amounts payable within one year | 42/48 | €206,468 | €186,883 | -€19,585 | -9.5% |
| Trade debts | 44 | €198,343 | €185,396 | -€12,947 | -6.5% |
| Suppliers | 440/4 | €198,343 | €185,396 | -€12,947 | -6.5% |
| Taxes, remuneration and social security | 45 | €8,125 | €855 | -€7,270 | -89.5% |
| Taxes | 450/3 | €8,125 | €855 | -€7,270 | -89.5% |
| Other amounts payable | 47/48 | - | €632 | +€632 | |
| Accrued charges and deferred income | 492/3 | €24,000 | €48,000 | +€24,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €330 | = | 0.0% |
| Other operating charges | 640/8 | €716 | €742 | +€26 | +3.7% |
| Gross operating margin | 9900 | -€977 | -€32,610 | -€31,633 | -3,237% |
| Operating profit (loss) | 9901 | -€2,023 | -€33,682 | -€31,659 | -1,565% |
| Financial income | 75/76B | €1,534 | €1,871 | +€336 | +21.9% |
| Recurring financial income | 75 | €1,534 | €1,871 | +€336 | +21.9% |
| Financial charges | 65/66B | €648 | €471 | -€177 | -27.3% |
| Recurring financial charges | 65 | €648 | €471 | -€177 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,137 | -€32,282 | -€31,146 | -2,740% |
| Income taxes | 67/77 | €5,265 | - | -€5,265 | |
| Profit (loss) for the period | 9904 | -€6,402 | -€32,282 | -€25,880 | -404% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,402 | -€32,282 | -€25,880 | -404% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.