CBB: 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.
CBB
Largest movements
- Deferred charges and accrued income +€21,471
new in 2025: €21,471
- Cash -€20,958
down €20,958 (-61.3%), from €34,208 to €13,251
mainly Net result for the year (-€34,026) and Deferred charges and accrued income (-€21,471)
- Tangible fixed assets -€18,782
down €18,782 (-36.6%), from €51,355 to €32,574
of which Furniture and vehicles: -€14,443
- Receivables within one year -€5,731
down €5,731 (-15.3%), from €37,355 to €31,623
of which Trade receivables: -€4,809
- Profit (loss) carried forward -€34,026
down €34,026 (-41.8%), from -€81,402 to -€115,428
- Debts after one year +€16,343
up €16,343 (+32.1%), from €50,892 to €67,236
- Tax, wage and social debts -€5,773
down €5,773 (-16.2%), from €35,719 to €29,946
of which Taxes: -€5,010
- Trade debts -€3,598
down €3,598 (-13.3%), from €26,983 to €23,384
- Current portion of long-term debt +€2,439
up €2,439 (+57.8%), from €4,218 to €6,657
- Gross operating margin -€20,587
down €20,587 (-7.5%), from €276,182 to €255,595
- Staff costs +€13,089
up €13,089 (+5.3%), from €248,732 to €261,821
- Financial income -€6,135
down €6,135 (-96.7%), from €6,347 to €212
- Other operating charges +€3,568
up €3,568 (+1271.4%), from €281 to €3,848
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 | €159,410 | €135,411 | -€23,999 | -15.1% |
| Fixed assets | 21/28 | €52,495 | €33,714 | -€18,782 | -35.8% |
| Tangible fixed assets | 22/27 | €51,355 | €32,574 | -€18,782 | -36.6% |
| Plant, machinery and equipment | 23 | €7,483 | €3,144 | -€4,339 | -58.0% |
| Furniture and vehicles | 24 | €43,872 | €29,430 | -€14,443 | -32.9% |
| Financial fixed assets | 28 | €1,140 | €1,140 | = | 0.0% |
| Current assets | 29/58 | €106,915 | €101,697 | -€5,218 | -4.9% |
| Stocks and contracts in progress | 3 | €35,352 | €35,352 | = | 0.0% |
| Stocks | 30/36 | €35,352 | €35,352 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,355 | €31,623 | -€5,731 | -15.3% |
| Trade receivables | 40 | €5,823 | €1,014 | -€4,809 | -82.6% |
| Other amounts receivable | 41 | €31,532 | €30,610 | -€922 | -2.9% |
| Cash at bank and in hand | 54/58 | €34,208 | €13,251 | -€20,958 | -61.3% |
| Deferred charges and accrued income | 490/1 | - | €21,471 | +€21,471 | |
| Total equity and liabilities | 10/49 | €159,410 | €135,411 | -€23,999 | -15.1% |
| Equity | 10/15 | €41,598 | €7,572 | -€34,026 | -81.8% |
| Contributions | 10/11 | €123,000 | €123,000 | = | 0.0% |
| Capital | 10 | €123,000 | €123,000 | = | 0.0% |
| Issued capital | 100 | €123,000 | €123,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,402 | -€115,428 | -€34,026 | -41.8% |
| Amounts payable | 17/49 | €117,812 | €127,839 | +€10,027 | +8.5% |
| Amounts payable after more than one year | 17 | €50,892 | €67,236 | +€16,343 | +32.1% |
| Financial debts | 170/4 | €50,892 | €67,236 | +€16,343 | +32.1% |
| Amounts payable within one year | 42/48 | €66,920 | €60,604 | -€6,316 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €4,218 | €6,657 | +€2,439 | +57.8% |
| Trade debts | 44 | €26,983 | €23,384 | -€3,598 | -13.3% |
| Suppliers | 440/4 | €26,983 | €23,384 | -€3,598 | -13.3% |
| Taxes, remuneration and social security | 45 | €35,719 | €29,946 | -€5,773 | -16.2% |
| Taxes | 450/3 | €6,944 | €1,933 | -€5,010 | -72.2% |
| Remuneration and social security | 454/9 | €28,775 | €28,012 | -€763 | -2.7% |
| Other amounts payable | 47/48 | - | €616 | +€616 | |
| Non-recurring operating income | 76A | €3,116 | €2,255 | -€861 | -27.6% |
| Remuneration, social security and pensions | 62 | €248,732 | €261,821 | +€13,089 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,782 | €18,782 | = | 0.0% |
| Other operating charges | 640/8 | €281 | €3,848 | +€3,568 | +1271.4% |
| Non-recurring operating charges | 66A | - | €175 | +€175 | |
| Gross operating margin | 9900 | €276,182 | €255,595 | -€20,587 | -7.5% |
| Operating profit (loss) | 9901 | €8,388 | -€29,031 | -€37,419 | |
| Financial income | 75/76B | €6,347 | €212 | -€6,135 | -96.7% |
| Recurring financial income | 75 | €6,347 | €212 | -€6,135 | -96.7% |
| Financial charges | 65/66B | €4,632 | €4,866 | +€233 | +5.0% |
| Recurring financial charges | 65 | €4,632 | €4,866 | +€233 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €10,102 | -€33,685 | -€43,787 | |
| Income taxes | 67/77 | €931 | €341 | -€590 | -63.4% |
| Profit (loss) for the period | 9904 | €9,171 | -€34,026 | -€43,197 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,171 | -€34,026 | -€43,197 |
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 7 October 2026 via checked.be.