Cbet: what changed
Two financial 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.
Cbet
Largest movements
- Tangible fixed assets -€3,570
down €3,570 (-13.8%), from €25,843 to €22,273
- Cash -€698
down €698 (-6.8%), from €10,224 to €9,525
mainly Other debts (-€23,816) and Investment in fixed assets (net) (-€2,999)
- Other debts -€23,816
down €23,816 (-89.2%), from €26,690 to €2,875
- Reserves +€13,617
new in 2025: €13,617
- Tax, wage and social debts +€5,065
up €5,065 (+1,034%), from €490 to €5,554
of which Taxes: +€5,065
- Profit (loss) carried forward +€778
up €778, from -€778 to €0
- Gross operating margin +€21,061
up €21,061 (+288%), from €7,325 to €28,386
- Taxes +€5,065
up €5,065 (+1,490%), from €340 to €5,404
- Depreciation +€3,922
up €3,922 (+148%), from €2,647 to €6,569
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.
Derived cash bridge
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 | €36,952 | €32,882 | -€4,069 | -11.0% |
| Fixed assets | 21/28 | €25,843 | €22,273 | -€3,570 | -13.8% |
| Tangible fixed assets | 22/27 | €25,843 | €22,273 | -€3,570 | -13.8% |
| Furniture and vehicles | 24 | €25,843 | €22,273 | -€3,570 | -13.8% |
| Current assets | 29/58 | €11,108 | €10,609 | -€499 | -4.5% |
| Amounts receivable within one year | 40/41 | €884 | €1,084 | +€199 | +22.5% |
| Trade receivables | 40 | €884 | €1,084 | +€199 | +22.5% |
| Cash at bank and in hand | 54/58 | €10,224 | €9,525 | -€698 | -6.8% |
| Total equity and liabilities | 10/49 | €36,952 | €32,882 | -€4,069 | -11.0% |
| Equity | 10/15 | €9,222 | €23,617 | +€14,395 | +156% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €13,617 | +€13,617 | |
| Distributable reserves | 133 | - | €13,617 | +€13,617 | |
| Profit (loss) carried forward | 14 | -€778 | €0 | +€778 | |
| Amounts payable | 17/49 | €27,730 | €9,265 | -€18,464 | -66.6% |
| Amounts payable within one year | 42/48 | €27,180 | €8,557 | -€18,623 | -68.5% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €490 | €5,554 | +€5,065 | +1,034% |
| Taxes | 450/3 | €490 | €5,554 | +€5,065 | +1,034% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,690 | €2,875 | -€23,816 | -89.2% |
| Accrued charges and deferred income | 492/3 | €549 | €708 | +€159 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,647 | €6,569 | +€3,922 | +148% |
| Other operating charges | 640/8 | €1,269 | €1,152 | -€117 | -9.3% |
| Gross operating margin | 9900 | €7,325 | €28,386 | +€21,061 | +288% |
| Operating profit (loss) | 9901 | €3,409 | €20,665 | +€17,256 | +506% |
| Financial charges | 65/66B | €707 | €865 | +€158 | +22.4% |
| Recurring financial charges | 65 | €707 | €865 | +€158 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €2,702 | €19,800 | +€17,098 | +633% |
| Income taxes | 67/77 | €340 | €5,404 | +€5,065 | +1,490% |
| Profit (loss) for the period | 9904 | €2,362 | €14,395 | +€12,033 | +509% |
| Profit (loss) for the period to be appropriated | 9905 | €2,362 | €14,395 | +€12,033 | +509% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.