CBF INVEST: 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.
CBF INVEST
Largest movements
- Cash -€4,152
down €4,152 (-93.3%), from €4,449 to €297
mainly Debts after one year (-€37,799) and Receivables within one year (-€3,862)
- Receivables within one year +€3,862
up €3,862 (+77.7%), from €4,973 to €8,835
of which Other amounts receivable: +€2,200
- Debts after one year -€37,799
down €37,799 (-13.0%), from €289,971 to €252,172
- Profit (loss) carried forward +€29,361
up €29,361 (+1,751%), from €1,677 to €31,038
- Tax, wage and social debts +€9,341
up €9,341 (+212%), from €4,406 to €13,746
- Gross operating margin +€31,006
up €31,006 (+162%), from €19,169 to €50,175
- Taxes +€9,368
up €9,368 (+2,234%), from €419 to €9,787
- Financial charges -€6,046
down €6,046 (-35.4%), from €17,072 to €11,026
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,422 | €349,132 | -€290 | -0.1% |
| Fixed assets | 21/28 | €340,000 | €340,000 | = | 0.0% |
| Financial fixed assets | 28 | €340,000 | €340,000 | = | 0.0% |
| Current assets | 29/58 | €9,422 | €9,132 | -€290 | -3.1% |
| Amounts receivable within one year | 40/41 | €4,973 | €8,835 | +€3,862 | +77.7% |
| Trade receivables | 40 | €4,973 | €6,635 | +€1,662 | +33.4% |
| Other amounts receivable | 41 | - | €2,200 | +€2,200 | |
| Cash at bank and in hand | 54/58 | €4,449 | €297 | -€4,152 | -93.3% |
| Total equity and liabilities | 10/49 | €349,422 | €349,132 | -€290 | -0.1% |
| Equity | 10/15 | €6,677 | €36,038 | +€29,361 | +440% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,677 | €31,038 | +€29,361 | +1,751% |
| Amounts payable | 17/49 | €342,745 | €313,094 | -€29,651 | -8.7% |
| Amounts payable after more than one year | 17 | €289,971 | €252,172 | -€37,799 | -13.0% |
| Financial debts | 170/4 | €289,971 | €252,172 | -€37,799 | -13.0% |
| Amounts payable within one year | 42/48 | €52,726 | €60,922 | +€8,195 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €36,135 | €37,799 | +€1,664 | +4.6% |
| Trade debts | 44 | €12,186 | €9,376 | -€2,810 | -23.1% |
| Suppliers | 440/4 | €12,186 | €9,376 | -€2,810 | -23.1% |
| Taxes, remuneration and social security | 45 | €4,406 | €13,746 | +€9,341 | +212% |
| Taxes | 450/3 | €4,406 | €13,746 | +€9,341 | +212% |
| Accrued charges and deferred income | 492/3 | €47 | - | -€47 | |
| Gross operating margin | 9900 | €19,169 | €50,175 | +€31,006 | +162% |
| Operating profit (loss) | 9901 | €19,169 | €50,175 | +€31,006 | +162% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €17,072 | €11,026 | -€6,046 | -35.4% |
| Recurring financial charges | 65 | €17,072 | €11,026 | -€6,046 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €2,096 | €39,148 | +€37,052 | +1,767% |
| Income taxes | 67/77 | €419 | €9,787 | +€9,368 | +2,234% |
| Profit (loss) for the period | 9904 | €1,677 | €29,361 | +€27,684 | +1,651% |
| Profit (loss) for the period to be appropriated | 9905 | €1,677 | €29,361 | +€27,684 | +1,651% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.