CBB ART-LODGE: what changed
What changed
CBB ART-LODGE
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€29,486
2024 · -€63,789+€34,304
Equity
€275,253
2024 · €304,739-€29,486
Cash
€93,739
2024 · €167,910-€74,171
Balance sheet total
€281,634
2024 · €344,690-€63,056
Largest movements
Assets
- Cash -€74,171
down €74,171 (-44.2%), from €167,910 to €93,739
mainly Trade debts (-€29,520) and Net result for the year (-€29,486)
- Receivables within one year +€9,676
up €9,676 (+5.6%), from €171,978 to €181,654
of which Trade receivables: +€39,498
Equity and liabilities
- Trade debts -€29,520
down €29,520 (-94.9%), from €31,094 to €1,575
- Profit (loss) carried forward -€29,486
down €29,486 (-9.9%), from €296,680 to €267,194
- Short-term financial debts -€3,924
no longer reported in 2025 (was €3,924)
Income statement
- Gross operating margin +€32,063
up €32,063 (+57.5%), from -€55,791 to -€23,728
- Depreciation -€2,986
down €2,986 (-66.5%), from €4,490 to €1,504
- Financial charges +€947
up €947 (+58.3%), from €1,626 to €2,573
of which Financial charges: +€491
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€63,789
Gross operating margin
+€32,063
Depreciation
+€2,986
Other operating charges
-€460
Other operating items
+€125
Financial income
+€142
Financial charges
-€947
Taxes
+€395
Result 2025
-€29,486
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€67,220
Investment
-€3,027
Financing
-€3,924
Cash 2024
€167,910
From operations (derived)
-€67,220
Net result for the year
-€29,486
Depreciation
+€1,504
Receivables within one year
-€9,676
Deferred charges and accrued income
+€84
Trade debts
-€29,520
Tax, wage and social debts
+€1,177
Other debts
-€1,304
Investment (derived)
-€3,027
Investment in fixed assets (net)
-€3,027
Financing
-€3,924
Short-term financial debts
-€3,924
Cash 2025
€93,739
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,690 | €281,634 | -€63,056 | -18.3% |
| Fixed assets | 21/28 | €2,790 | €4,313 | +€1,523 | +54.6% |
| Tangible fixed assets | 22/27 | €2,790 | €4,313 | +€1,523 | +54.6% |
| Plant, machinery and equipment | 23 | €1,190 | €3,243 | +€2,053 | +172% |
| Furniture and vehicles | 24 | €1,600 | €1,070 | -€530 | -33.2% |
| Current assets | 29/58 | €341,900 | €277,321 | -€64,579 | -18.9% |
| Amounts receivable within one year | 40/41 | €171,978 | €181,654 | +€9,676 | +5.6% |
| Trade receivables | 40 | €140,196 | €179,694 | +€39,498 | +28.2% |
| Other amounts receivable | 41 | €31,782 | €1,960 | -€29,822 | -93.8% |
| Cash at bank and in hand | 54/58 | €167,910 | €93,739 | -€74,171 | -44.2% |
| Deferred charges and accrued income | 490/1 | €2,012 | €1,928 | -€84 | -4.2% |
| Total equity and liabilities | 10/49 | €344,690 | €281,634 | -€63,056 | -18.3% |
| Equity | 10/15 | €304,739 | €275,253 | -€29,486 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,680 | €267,194 | -€29,486 | -9.9% |
| Amounts payable | 17/49 | €39,951 | €6,381 | -€33,571 | -84.0% |
| Amounts payable within one year | 42/48 | €39,951 | €6,381 | -€33,571 | -84.0% |
| Financial debts | 43 | €3,924 | - | -€3,924 | |
| Credit institutions | 430/8 | €3,924 | - | -€3,924 | |
| Trade debts | 44 | €31,094 | €1,575 | -€29,520 | -94.9% |
| Suppliers | 440/4 | €31,094 | €1,575 | -€29,520 | -94.9% |
| Taxes, remuneration and social security | 45 | - | €1,177 | +€1,177 | |
| Taxes | 450/3 | - | €1,177 | +€1,177 | |
| Other amounts payable | 47/48 | €4,933 | €3,629 | -€1,304 | -26.4% |
| Non-recurring operating income | 76A | - | €620 | +€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,490 | €1,504 | -€2,986 | -66.5% |
| Other operating charges | 640/8 | €1,647 | €2,107 | +€460 | +27.9% |
| Non-recurring operating charges | 66A | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€55,791 | -€23,728 | +€32,063 | +57.5% |
| Operating profit (loss) | 9901 | -€62,053 | -€27,339 | +€34,714 | +55.9% |
| Financial income | 75/76B | €1,098 | €1,240 | +€142 | +12.9% |
| Recurring financial income | 75 | €98 | €357 | +€260 | +265% |
| Non-recurring financial income | 76B | €1,000 | €882 | -€118 | -11.8% |
| Financial charges | 65/66B | €1,626 | €2,573 | +€947 | +58.3% |
| Recurring financial charges | 65 | €1,626 | €2,117 | +€491 | +30.2% |
| Non-recurring financial charges | 66B | - | €456 | +€456 | |
| Profit (loss) for the period before taxes | 9903 | -€62,581 | -€28,672 | +€33,909 | +54.2% |
| Income taxes | 67/77 | €1,208 | €814 | -€395 | -32.7% |
| Profit (loss) for the period | 9904 | -€63,789 | -€29,486 | +€34,304 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,789 | -€29,486 | +€34,304 | +53.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.