CBCT: 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.
CBCT
Largest movements
- Receivables within one year +€64,353
up €64,353 (+1665.9%), from €3,863 to €68,216
of which Other amounts receivable: +€65,410
- Cash -€7,294
no longer reported in 2025 (was €7,294)
- Tangible fixed assets +€5,955
up €5,955 (+108.3%), from €5,500 to €11,455
of which Furniture and vehicles: +€5,687
- Trade debts +€33,944
new in 2025: €33,944
- Tax, wage and social debts +€18,570
up €18,570 (+3079.6%), from €603 to €19,173
of which Remuneration and social security: +€12,597
- Profit (loss) carried forward +€15,072
up €15,072, from -€265 to €14,807
- Other debts -€4,572
down €4,572 (-49.1%), from €9,319 to €4,747
- Gross operating margin +€54,045
up €54,045 (+1185.7%), from €4,558 to €58,603
- Staff costs +€49,000
up €49,000 (+8765.7%), from €559 to €49,559
- Depreciation +€1,805
new in 2025: €1,805
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,657 | €79,671 | +€63,014 | +378.3% |
| Fixed assets | 21/28 | €5,500 | €11,455 | +€5,955 | +108.3% |
| Tangible fixed assets | 22/27 | €5,500 | €11,455 | +€5,955 | +108.3% |
| Plant, machinery and equipment | 23 | €5,500 | €5,768 | +€268 | +4.9% |
| Furniture and vehicles | 24 | - | €5,687 | +€5,687 | |
| Current assets | 29/58 | €11,157 | €68,216 | +€57,059 | +511.4% |
| Amounts receivable within one year | 40/41 | €3,863 | €68,216 | +€64,353 | +1665.9% |
| Trade receivables | 40 | €3,863 | €2,806 | -€1,057 | -27.4% |
| Other amounts receivable | 41 | - | €65,410 | +€65,410 | |
| Cash at bank and in hand | 54/58 | €7,294 | - | -€7,294 | |
| Total equity and liabilities | 10/49 | €16,657 | €79,671 | +€63,014 | +378.3% |
| Equity | 10/15 | €6,735 | €21,807 | +€15,072 | +223.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€265 | €14,807 | +€15,072 | |
| Amounts payable | 17/49 | €9,922 | €57,864 | +€47,942 | +483.2% |
| Amounts payable within one year | 42/48 | €9,922 | €57,864 | +€47,942 | +483.2% |
| Trade debts | 44 | - | €33,944 | +€33,944 | |
| Suppliers | 440/4 | - | €33,944 | +€33,944 | |
| Taxes, remuneration and social security | 45 | €603 | €19,173 | +€18,570 | +3079.6% |
| Taxes | 450/3 | €603 | €6,576 | +€5,973 | +990.5% |
| Remuneration and social security | 454/9 | - | €12,597 | +€12,597 | |
| Other amounts payable | 47/48 | €9,319 | €4,747 | -€4,572 | -49.1% |
| Remuneration, social security and pensions | 62 | €559 | €49,559 | +€49,000 | +8765.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,805 | +€1,805 | |
| Other operating charges | 640/8 | €280 | €179 | -€101 | -36.1% |
| Non-recurring operating charges | 66A | €1,575 | €210 | -€1,365 | -86.7% |
| Gross operating margin | 9900 | €4,558 | €58,603 | +€54,045 | +1185.7% |
| Operating profit (loss) | 9901 | €2,144 | €6,850 | +€4,706 | +219.5% |
| Financial charges | 65/66B | €62 | €124 | +€62 | +100.0% |
| Recurring financial charges | 65 | €62 | €124 | +€62 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | €2,082 | €6,726 | +€4,644 | +223.1% |
| Profit (loss) for the period | 9904 | €2,082 | €6,726 | +€4,644 | +223.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,082 | €6,726 | +€4,644 | +223.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.