CBE INVEST: what changed
CBE INVEST
Largest movements
- Stocks and contracts +€58,034
up €58,034 (+24.4%), from €238,111 to €296,144
- Cash -€3,514
down €3,514 (-67.7%), from €5,190 to €1,675
mainly Stocks and contracts (-€58,034) and Net result for the year (-€9,093)
- Other debts +€35,000
up €35,000 (+14.0%), from €250,000 to €285,000
- Trade debts +€28,549
up €28,549 (+6,481%), from €440 to €28,990
- Profit (loss) carried forward -€9,093
down €9,093 (-78.7%), from -€11,560 to -€20,653
- Gross operating margin -€12,809
down €12,809, from €5,444 to -€7,365
- Other operating charges -€730
down €730 (-31.0%), from €2,355 to €1,625
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 | €243,881 | €298,337 | +€54,456 | +22.3% |
| Current assets | 29/58 | €243,881 | €298,337 | +€54,456 | +22.3% |
| Stocks and contracts in progress | 3 | €238,111 | €296,144 | +€58,034 | +24.4% |
| Stocks | 30/36 | €238,111 | €296,144 | +€58,034 | +24.4% |
| Cash at bank and in hand | 54/58 | €5,190 | €1,675 | -€3,514 | -67.7% |
| Deferred charges and accrued income | 490/1 | €581 | €517 | -€63 | -10.9% |
| Total equity and liabilities | 10/49 | €243,881 | €298,337 | +€54,456 | +22.3% |
| Equity | 10/15 | -€6,560 | -€15,653 | -€9,093 | -139% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,560 | -€20,653 | -€9,093 | -78.7% |
| Amounts payable | 17/49 | €250,440 | €313,990 | +€63,549 | +25.4% |
| Amounts payable within one year | 42/48 | €250,440 | €313,990 | +€63,549 | +25.4% |
| Trade debts | 44 | €440 | €28,990 | +€28,549 | +6,481% |
| Suppliers | 440/4 | €440 | €28,990 | +€28,549 | +6,481% |
| Other amounts payable | 47/48 | €250,000 | €285,000 | +€35,000 | +14.0% |
| Other operating charges | 640/8 | €2,355 | €1,625 | -€730 | -31.0% |
| Gross operating margin | 9900 | €5,444 | -€7,365 | -€12,809 | |
| Operating profit (loss) | 9901 | €3,089 | -€8,990 | -€12,079 | |
| Financial charges | 65/66B | €138 | €103 | -€35 | -25.3% |
| Recurring financial charges | 65 | €138 | €103 | -€35 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €2,951 | -€9,093 | -€12,044 | |
| Profit (loss) for the period | 9904 | €2,951 | -€9,093 | -€12,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,951 | -€9,093 | -€12,044 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.