CBA SERVICES: 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 SERVICES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€242,846
up €242,846 (+215%), from €112,763 to €355,610
- Current portion of long-term debt -€177,659
down €177,659 (-77.0%), from €230,676 to €53,017
- Debts after one year -€53,017
down €53,017 (-43.8%), from €120,994 to €67,977
- Profit (loss) carried forward -€16,913
down €16,913 (-1,003%), from -€1,686 to -€18,598
- Turnover +€39,927
new in 2025: €39,927
- Purchases and services +€38,563
new in 2025: €38,563
- Gross operating margin -€14,624
down €14,624 (-91.5%), from €15,989 to €1,364
- Depreciation -€7,932
no longer reported in 2025 (was €7,932)
- Taxes +€5,897
up €5,897, from -€362 to €5,535
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 | €551,631 | €546,938 | -€4,693 | -0.9% |
| Fixed assets | 21/28 | €505,524 | €505,524 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €505,524 | €505,524 | = | 0.0% |
| Land and buildings | 22 | €505,524 | €505,524 | = | 0.0% |
| Current assets | 29/58 | €46,107 | €41,414 | -€4,693 | -10.2% |
| Amounts receivable within one year | 40/41 | €448 | €509 | +€61 | +13.7% |
| Trade receivables | 40 | - | €509 | +€509 | |
| Other amounts receivable | 41 | €448 | - | -€448 | |
| Current investments | 50/53 | €28,761 | €28,761 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,897 | €12,143 | -€4,754 | -28.1% |
| Total equity and liabilities | 10/49 | €551,631 | €546,938 | -€4,693 | -0.9% |
| Equity | 10/15 | €87,169 | €70,256 | -€16,913 | -19.4% |
| Contributions | 10/11 | €54,762 | €54,762 | = | 0.0% |
| Capital | 10 | €54,762 | €54,762 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Uncalled capital | 101 | €145,238 | €145,238 | = | 0.0% |
| Reserves | 13 | €34,093 | €34,093 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,093 | €34,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,686 | -€18,598 | -€16,913 | -1,003% |
| Amounts payable | 17/49 | €464,462 | €476,682 | +€12,220 | +2.6% |
| Amounts payable after more than one year | 17 | €120,994 | €67,977 | -€53,017 | -43.8% |
| Financial debts | 170/4 | €120,994 | €67,977 | -€53,017 | -43.8% |
| Amounts payable within one year | 42/48 | €343,468 | €408,705 | +€65,237 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €230,676 | €53,017 | -€177,659 | -77.0% |
| Trade debts | 44 | €28 | €78 | +€50 | +178% |
| Suppliers | 440/4 | €28 | €78 | +€50 | +178% |
| Other amounts payable | 47/48 | €112,763 | €355,610 | +€242,846 | +215% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €39,927 | +€39,927 | |
| Non-recurring operating income | 76A | €52,648 | €0 | -€52,648 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €38,563 | +€38,563 | |
| Remuneration, social security and pensions | 62 | €1,747 | €387 | -€1,360 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,932 | - | -€7,932 | |
| Other operating charges | 640/8 | €816 | €5,534 | +€4,718 | +578% |
| Non-recurring operating charges | 66A | €10,150 | - | -€10,150 | |
| Gross operating margin | 9900 | €15,989 | €1,364 | -€14,624 | -91.5% |
| Operating profit (loss) | 9901 | -€4,657 | -€4,557 | +€100 | +2.1% |
| Financial income | 75/76B | €32 | €0 | -€31 | -99.0% |
| Recurring financial income | 75 | €32 | €0 | -€31 | -99.0% |
| Financial charges | 65/66B | €6,796 | €6,821 | +€25 | +0.4% |
| Recurring financial charges | 65 | €6,796 | €6,821 | +€25 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,421 | -€11,377 | +€43 | +0.4% |
| Income taxes | 67/77 | -€362 | €5,535 | +€5,897 | |
| Profit (loss) for the period | 9904 | -€11,059 | -€16,912 | -€5,854 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,059 | -€16,912 | -€5,854 | -52.9% |
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 19 October 2026 via checked.be.