CBB GROUP: 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 GROUP
Largest movements
- Receivables within one year -€22,988
down €22,988 (-72.8%), from €31,569 to €8,581
of which Trade receivables: -€28,818
- Tangible fixed assets -€14,081
down €14,081 (-81.2%), from €17,335 to €3,254
- Deferred charges and accrued income -€2,439
down €2,439 (-88.9%), from €2,743 to €305
- Cash -€1,343
down €1,343 (-6.0%), from €22,212 to €20,869
mainly Net result for the year (-€21,179) and Debts after one year (-€12,840)
- Profit (loss) carried forward -€21,179
down €21,179, from €5,277 to -€15,903
- Debts after one year -€12,840
down €12,840 (-57.1%), from €22,505 to €9,665
- Tax, wage and social debts -€4,631
down €4,631 (-55.8%), from €8,295 to €3,663
- Other debts -€2,500
down €2,500 (-56.2%), from €4,448 to €1,948
- Current portion of long-term debt +€1,032
up €1,032 (+8.7%), from €11,808 to €12,840
- Gross operating margin -€38,105
down €38,105, from €34,614 to -€3,491
- Depreciation -€8,911
down €8,911 (-62.5%), from €14,262 to €5,351
- Other operating charges +€6,384
up €6,384 (+3218.5%), from €198 to €6,582
- Taxes -€2,935
no longer reported in 2025 (was €2,935)
- Staff costs +€2,900
new in 2025: €2,900
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 | €73,860 | €33,009 | -€40,851 | -55.3% |
| Fixed assets | 21/28 | €17,335 | €3,254 | -€14,081 | -81.2% |
| Tangible fixed assets | 22/27 | €17,335 | €3,254 | -€14,081 | -81.2% |
| Furniture and vehicles | 24 | €17,335 | €3,254 | -€14,081 | -81.2% |
| Current assets | 29/58 | €56,525 | €29,754 | -€26,770 | -47.4% |
| Amounts receivable within one year | 40/41 | €31,569 | €8,581 | -€22,988 | -72.8% |
| Trade receivables | 40 | €28,818 | - | -€28,818 | |
| Other amounts receivable | 41 | €2,751 | €8,581 | +€5,830 | +212.0% |
| Cash at bank and in hand | 54/58 | €22,212 | €20,869 | -€1,343 | -6.0% |
| Deferred charges and accrued income | 490/1 | €2,743 | €305 | -€2,439 | -88.9% |
| Total equity and liabilities | 10/49 | €73,860 | €33,009 | -€40,851 | -55.3% |
| Equity | 10/15 | €25,254 | €4,075 | -€21,179 | -83.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,377 | €1,377 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,377 | €1,377 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,377 | €1,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,277 | -€15,903 | -€21,179 | |
| Amounts payable | 17/49 | €48,606 | €28,934 | -€19,672 | -40.5% |
| Amounts payable after more than one year | 17 | €22,505 | €9,665 | -€12,840 | -57.1% |
| Financial debts | 170/4 | €22,505 | €9,665 | -€12,840 | -57.1% |
| Amounts payable within one year | 42/48 | €26,101 | €19,069 | -€7,032 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €11,808 | €12,840 | +€1,032 | +8.7% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €1,551 | €602 | -€949 | -61.2% |
| Suppliers | 440/4 | €1,551 | €602 | -€949 | -61.2% |
| Taxes, remuneration and social security | 45 | €8,295 | €3,663 | -€4,631 | -55.8% |
| Taxes | 450/3 | €8,295 | €3,663 | -€4,631 | -55.8% |
| Other amounts payable | 47/48 | €4,448 | €1,948 | -€2,500 | -56.2% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | - | €2,900 | +€2,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,262 | €5,351 | -€8,911 | -62.5% |
| Other operating charges | 640/8 | €198 | €6,582 | +€6,384 | +3218.5% |
| Gross operating margin | 9900 | €34,614 | -€3,491 | -€38,105 | |
| Operating profit (loss) | 9901 | €20,154 | -€18,324 | -€38,478 | |
| Financial charges | 65/66B | €3,231 | €2,855 | -€376 | -11.6% |
| Recurring financial charges | 65 | €3,231 | €2,855 | -€376 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €16,923 | -€21,179 | -€38,102 | |
| Income taxes | 67/77 | €2,935 | - | -€2,935 | |
| Profit (loss) for the period | 9904 | €13,988 | -€21,179 | -€35,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,988 | -€21,179 | -€35,167 |
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 8 October 2026 via checked.be.