CBE CONSULT: 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 CONSULT
Largest movements
- Cash +€35,729
up €35,729 (+145.8%), from €24,501 to €60,230
mainly Net result for the year (+€51,586) and Receivables within one year (+€17,289)
- Receivables within one year -€17,289
down €17,289 (-39.7%), from €43,602 to €26,313
- Current investments +€15,000
up €15,000 (+17.6%), from €85,000 to €100,000
- Tangible fixed assets +€3,802
up €3,802 (+76.0%), from €5,004 to €8,806
of which Furniture and vehicles: +€4,440
- Deferred charges and accrued income -€2,041
down €2,041 (-76.1%), from €2,682 to €642
- Reserves +€35,000
up €35,000 (+35.5%), from €98,500 to €133,500
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€6,155
up €6,155 (+47.6%), from €12,926 to €19,081
- Other debts -€5,724
down €5,724 (-14.7%), from €38,917 to €33,193
- Financial income +€13,300
up €13,300 (+1256.4%), from €1,059 to €14,359
of which Non-recurring financial income: +€13,286
- Financial charges +€3,645
up €3,645 (+549.5%), from €663 to €4,308
of which Financial charges: +€3,509
- Gross operating margin -€893
down €893 (-1.6%), from €56,789 to €55,896
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 | €161,189 | €195,991 | +€34,802 | +21.6% |
| Fixed assets | 21/28 | €5,404 | €8,806 | +€3,402 | +63.0% |
| Tangible fixed assets | 22/27 | €5,004 | €8,806 | +€3,802 | +76.0% |
| Plant, machinery and equipment | 23 | €4,217 | €3,580 | -€638 | -15.1% |
| Furniture and vehicles | 24 | €786 | €5,226 | +€4,440 | +564.9% |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €155,786 | €187,185 | +€31,399 | +20.2% |
| Amounts receivable within one year | 40/41 | €43,602 | €26,313 | -€17,289 | -39.7% |
| Trade receivables | 40 | €43,602 | €26,313 | -€17,289 | -39.7% |
| Current investments | 50/53 | €85,000 | €100,000 | +€15,000 | +17.6% |
| Cash at bank and in hand | 54/58 | €24,501 | €60,230 | +€35,729 | +145.8% |
| Deferred charges and accrued income | 490/1 | €2,682 | €642 | -€2,041 | -76.1% |
| Total equity and liabilities | 10/49 | €161,189 | €195,991 | +€34,802 | +21.6% |
| Equity | 10/15 | €104,514 | €139,100 | +€34,586 | +33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €98,500 | €133,500 | +€35,000 | +35.5% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Other | 1319 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €98,000 | €133,000 | +€35,000 | +35.7% |
| Profit (loss) carried forward | 14 | €1,014 | €600 | -€414 | -40.8% |
| Amounts payable | 17/49 | €56,675 | €56,891 | +€215 | +0.4% |
| Amounts payable within one year | 42/48 | €56,675 | €56,891 | +€215 | +0.4% |
| Trade debts | 44 | €4,832 | €4,616 | -€216 | -4.5% |
| Suppliers | 440/4 | €4,832 | €4,616 | -€216 | -4.5% |
| Taxes, remuneration and social security | 45 | €12,926 | €19,081 | +€6,155 | +47.6% |
| Taxes | 450/3 | €12,926 | €19,081 | +€6,155 | +47.6% |
| Other amounts payable | 47/48 | €38,917 | €33,193 | -€5,724 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,191 | €1,349 | +€159 | +13.3% |
| Gross operating margin | 9900 | €56,789 | €55,896 | -€893 | -1.6% |
| Operating profit (loss) | 9901 | €55,598 | €54,547 | -€1,051 | -1.9% |
| Financial income | 75/76B | €1,059 | €14,359 | +€13,300 | +1256.4% |
| Recurring financial income | 75 | €1,059 | €1,073 | +€14 | +1.3% |
| Non-recurring financial income | 76B | - | €13,286 | +€13,286 | |
| Financial charges | 65/66B | €663 | €4,308 | +€3,645 | +549.5% |
| Recurring financial charges | 65 | €663 | €4,172 | +€3,509 | +529.1% |
| Non-recurring financial charges | 66B | - | €136 | +€136 | |
| Profit (loss) for the period before taxes | 9903 | €55,994 | €64,598 | +€8,604 | +15.4% |
| Income taxes | 67/77 | €13,353 | €13,011 | -€341 | -2.6% |
| Profit (loss) for the period | 9904 | €42,641 | €51,586 | +€8,945 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,641 | €51,586 | +€8,945 | +21.0% |
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 6 October 2026 via checked.be.