CBaBC: 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.
CBaBC
Largest movements
- Cash +€81,394
up €81,394 (+109.0%), from €74,660 to €156,054
mainly Net result for the year (+€85,609) and Depreciation (+€21,334)
- Receivables within one year +€27,882
up €27,882 (+204.8%), from €13,615 to €41,497
of which Trade receivables: +€29,948
- Tangible fixed assets -€12,317
down €12,317 (-19.8%), from €62,206 to €49,889
- Reserves +€85,609
up €85,609 (+62.4%), from €137,205 to €222,814
- Tax, wage and social debts +€9,632
up €9,632 (+125.7%), from €7,664 to €17,295
- Gross operating margin +€43,340
up €43,340 (+48.6%), from €89,138 to €132,478
- Taxes +€8,860
up €8,860 (+59.3%), from €14,934 to €23,795
- Depreciation +€2,186
up €2,186 (+11.4%), from €19,148 to €21,334
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 | €152,165 | €249,523 | +€97,358 | +64.0% |
| Fixed assets | 21/28 | €62,206 | €49,889 | -€12,317 | -19.8% |
| Tangible fixed assets | 22/27 | €62,206 | €49,889 | -€12,317 | -19.8% |
| Furniture and vehicles | 24 | €62,206 | €49,889 | -€12,317 | -19.8% |
| Current assets | 29/58 | €89,959 | €199,634 | +€109,675 | +121.9% |
| Amounts receivable within one year | 40/41 | €13,615 | €41,497 | +€27,882 | +204.8% |
| Trade receivables | 40 | €11,549 | €41,497 | +€29,948 | +259.3% |
| Other amounts receivable | 41 | €2,066 | €0 | -€2,066 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,660 | €156,054 | +€81,394 | +109.0% |
| Deferred charges and accrued income | 490/1 | €1,685 | €2,084 | +€399 | +23.7% |
| Total equity and liabilities | 10/49 | €152,165 | €249,523 | +€97,358 | +64.0% |
| Equity | 10/15 | €142,205 | €227,814 | +€85,609 | +60.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,205 | €222,814 | +€85,609 | +62.4% |
| Distributable reserves | 133 | €137,205 | €222,814 | +€85,609 | +62.4% |
| Amounts payable | 17/49 | €9,960 | €21,710 | +€11,749 | +118.0% |
| Amounts payable within one year | 42/48 | €9,960 | €21,710 | +€11,749 | +118.0% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €1,154 | €1,838 | +€684 | +59.3% |
| Suppliers | 440/4 | €1,154 | €1,838 | +€684 | +59.3% |
| Taxes, remuneration and social security | 45 | €7,664 | €17,295 | +€9,632 | +125.7% |
| Taxes | 450/3 | €7,664 | €17,295 | +€9,632 | +125.7% |
| Other amounts payable | 47/48 | €1,143 | €2,559 | +€1,416 | +123.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,148 | €21,334 | +€2,186 | +11.4% |
| Other operating charges | 640/8 | €889 | €1,333 | +€445 | +50.0% |
| Gross operating margin | 9900 | €89,138 | €132,478 | +€43,340 | +48.6% |
| Operating profit (loss) | 9901 | €69,102 | €109,811 | +€40,709 | +58.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +210.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +210.0% |
| Financial charges | 65/66B | €301 | €407 | +€106 | +35.2% |
| Recurring financial charges | 65 | €301 | €407 | +€106 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €68,800 | €109,404 | +€40,603 | +59.0% |
| Income taxes | 67/77 | €14,934 | €23,795 | +€8,860 | +59.3% |
| Profit (loss) for the period | 9904 | €53,866 | €85,609 | +€31,743 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,866 | €85,609 | +€31,743 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.