CBE CONCEPT: 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.
CBE CONCEPT
Largest movements
- Cash -€13,765
down €13,765 (-98.8%), from €13,929 to €164
mainly Trade debts (-€35,941) and Debts after one year (-€13,349)
- Tangible fixed assets -€10,738
down €10,738 (-47.7%), from €22,497 to €11,758
of which Furniture and vehicles: -€6,500
- Receivables within one year -€7,994
down €7,994 (-13.6%), from €58,643 to €50,649
of which Other amounts receivable: -€10,960
- Trade debts -€35,941
down €35,941 (-71.1%), from €50,518 to €14,577
- Debts after one year -€13,349
down €13,349 (-85.4%), from €15,640 to €2,291
- Profit (loss) carried forward +€10,406
up €10,406 (+13.4%), from -€77,401 to -€66,995
- Other debts +€3,897
up €3,897 (+10.6%), from €36,863 to €40,760
- Staff costs -€67,370
down €67,370 (-54.0%), from €124,758 to €57,388
- Gross operating margin -€29,932
down €29,932 (-26.9%), from €111,409 to €81,477
- Financial charges -€2,195
down €2,195 (-61.3%), from €3,582 to €1,387
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 | €100,656 | €66,944 | -€33,713 | -33.5% |
| Fixed assets | 21/28 | €27,137 | €15,786 | -€11,351 | -41.8% |
| Intangible fixed assets | 21 | €4,461 | €3,848 | -€613 | -13.7% |
| Tangible fixed assets | 22/27 | €22,497 | €11,758 | -€10,738 | -47.7% |
| Plant, machinery and equipment | 23 | €7,711 | €3,473 | -€4,238 | -55.0% |
| Furniture and vehicles | 24 | €14,786 | €8,286 | -€6,500 | -44.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €73,519 | €51,157 | -€22,361 | -30.4% |
| Amounts receivable within one year | 40/41 | €58,643 | €50,649 | -€7,994 | -13.6% |
| Trade receivables | 40 | €44,678 | €47,644 | +€2,966 | +6.6% |
| Other amounts receivable | 41 | €13,966 | €3,005 | -€10,960 | -78.5% |
| Cash at bank and in hand | 54/58 | €13,929 | €164 | -€13,765 | -98.8% |
| Deferred charges and accrued income | 490/1 | €947 | €344 | -€603 | -63.6% |
| Total equity and liabilities | 10/49 | €100,656 | €66,944 | -€33,713 | -33.5% |
| Equity | 10/15 | -€15,901 | -€5,495 | +€10,406 | +65.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,401 | -€66,995 | +€10,406 | +13.4% |
| Amounts payable | 17/49 | €116,558 | €72,439 | -€44,119 | -37.9% |
| Amounts payable after more than one year | 17 | €15,640 | €2,291 | -€13,349 | -85.4% |
| Financial debts | 170/4 | €15,640 | €2,291 | -€13,349 | -85.4% |
| Amounts payable within one year | 42/48 | €100,917 | €70,147 | -€30,770 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €12,692 | €13,349 | +€657 | +5.2% |
| Trade debts | 44 | €50,518 | €14,577 | -€35,941 | -71.1% |
| Suppliers | 440/4 | €50,518 | €14,577 | -€35,941 | -71.1% |
| Taxes, remuneration and social security | 45 | €845 | €1,461 | +€617 | +73.0% |
| Taxes | 450/3 | €472 | €725 | +€253 | +53.6% |
| Remuneration and social security | 454/9 | €373 | €736 | +€363 | +97.5% |
| Other amounts payable | 47/48 | €36,863 | €40,760 | +€3,897 | +10.6% |
| Remuneration, social security and pensions | 62 | €124,758 | €57,388 | -€67,370 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,214 | €12,109 | -€105 | -0.9% |
| Other operating charges | 640/8 | €147 | €137 | -€10 | -6.6% |
| Non-recurring operating charges | 66A | €4,425 | - | -€4,425 | |
| Gross operating margin | 9900 | €111,409 | €81,477 | -€29,932 | -26.9% |
| Operating profit (loss) | 9901 | -€30,135 | €11,842 | +€41,977 | |
| Financial income | 75/76B | €320 | €74 | -€246 | -77.0% |
| Recurring financial income | 75 | €320 | €74 | -€246 | -77.0% |
| Financial charges | 65/66B | €3,582 | €1,387 | -€2,195 | -61.3% |
| Recurring financial charges | 65 | €3,582 | €1,387 | -€2,195 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,396 | €10,529 | +€43,926 | |
| Income taxes | 67/77 | €136 | €123 | -€13 | -9.6% |
| Profit (loss) for the period | 9904 | -€33,532 | €10,406 | +€43,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,532 | €10,406 | +€43,939 |
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.