CBC CONSTRUCTIONS: what changed
CBC CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€27,727
down €27,727 (-70.7%), from €39,233 to €11,505
of which Plant, machinery and equipment: -€18,503
- Receivables within one year +€16,592
up €16,592 (+11.6%), from €142,839 to €159,431
of which Other amounts receivable: +€122,902
- Cash +€6,991
up €6,991 (+48.7%), from €14,363 to €21,354
mainly Depreciation (+€30,081) and Net result for the year (+€11,224)
- Current portion of long-term debt -€12,356
down €12,356 (-88.4%), from €13,971 to €1,615
- Profit (loss) carried forward +€11,224
up €11,224 (+44.1%), from €25,425 to €36,649
- Tax, wage and social debts -€4,391
down €4,391 (-28.3%), from €15,539 to €11,148
of which Remuneration and social security: -€6,146
- Trade debts +€2,936
up €2,936 (+15.6%), from €18,814 to €21,750
- Staff costs -€18,788
down €18,788 (-38.9%), from €48,264 to €29,477
- Gross operating margin -€15,316
down €15,316 (-16.4%), from €93,179 to €77,863
- Depreciation -€7,345
down €7,345 (-19.6%), from €37,426 to €30,081
- Taxes +€2,304
up €2,304 (+86.1%), from €2,677 to €4,980
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,828 | €198,417 | -€4,411 | -2.2% |
| Fixed assets | 21/28 | €40,848 | €13,121 | -€27,727 | -67.9% |
| Tangible fixed assets | 22/27 | €39,233 | €11,505 | -€27,727 | -70.7% |
| Plant, machinery and equipment | 23 | €21,501 | €2,999 | -€18,503 | -86.1% |
| Furniture and vehicles | 24 | €5,439 | €6,463 | +€1,024 | +18.8% |
| Leasing and similar rights | 25 | €12,292 | €2,044 | -€10,248 | -83.4% |
| Financial fixed assets | 28 | €1,616 | €1,616 | = | 0.0% |
| Current assets | 29/58 | €161,980 | €185,296 | +€23,316 | +14.4% |
| Amounts receivable within one year | 40/41 | €142,839 | €159,431 | +€16,592 | +11.6% |
| Trade receivables | 40 | €117,069 | €10,759 | -€106,310 | -90.8% |
| Other amounts receivable | 41 | €25,770 | €148,672 | +€122,902 | +477% |
| Cash at bank and in hand | 54/58 | €14,363 | €21,354 | +€6,991 | +48.7% |
| Deferred charges and accrued income | 490/1 | €4,778 | €4,511 | -€267 | -5.6% |
| Total equity and liabilities | 10/49 | €202,828 | €198,417 | -€4,411 | -2.2% |
| Equity | 10/15 | €152,460 | €163,683 | +€11,224 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,435 | €108,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €106,575 | €106,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,425 | €36,649 | +€11,224 | +44.1% |
| Amounts payable | 17/49 | €50,369 | €34,734 | -€15,635 | -31.0% |
| Amounts payable after more than one year | 17 | €1,615 | €0 | -€1,615 | -100% |
| Financial debts | 170/4 | €1,615 | €0 | -€1,615 | -100% |
| Amounts payable within one year | 42/48 | €48,645 | €34,734 | -€13,911 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €13,971 | €1,615 | -€12,356 | -88.4% |
| Trade debts | 44 | €18,814 | €21,750 | +€2,936 | +15.6% |
| Suppliers | 440/4 | €18,814 | €21,750 | +€2,936 | +15.6% |
| Taxes, remuneration and social security | 45 | €15,539 | €11,148 | -€4,391 | -28.3% |
| Taxes | 450/3 | €6,156 | €7,911 | +€1,755 | +28.5% |
| Remuneration and social security | 454/9 | €9,383 | €3,237 | -€6,146 | -65.5% |
| Other amounts payable | 47/48 | €321 | €220 | -€101 | -31.5% |
| Accrued charges and deferred income | 492/3 | €108 | €0 | -€108 | -100% |
| Remuneration, social security and pensions | 62 | €48,264 | €29,477 | -€18,788 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,426 | €30,081 | -€7,345 | -19.6% |
| Other operating charges | 640/8 | €1,988 | €1,765 | -€223 | -11.2% |
| Gross operating margin | 9900 | €93,179 | €77,863 | -€15,316 | -16.4% |
| Operating profit (loss) | 9901 | €5,501 | €16,541 | +€11,040 | +201% |
| Financial income | 75/76B | €41 | €39 | -€2 | -4.4% |
| Recurring financial income | 75 | €41 | €39 | -€2 | -4.4% |
| Financial charges | 65/66B | €482 | €376 | -€107 | -22.1% |
| Recurring financial charges | 65 | €482 | €376 | -€107 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €5,059 | €16,204 | +€11,145 | +220% |
| Income taxes | 67/77 | €2,677 | €4,980 | +€2,304 | +86.1% |
| Profit (loss) for the period | 9904 | €2,382 | €11,224 | +€8,841 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €2,382 | €11,224 | +€8,841 | +371% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.