CBGB: 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.
CBGB
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year +€32,237
up €32,237 (+263.9%), from €12,217 to €44,454
of which Trade receivables: +€32,237
- Cash +€23,150
up €23,150 (+65.1%), from €35,543 to €58,694
mainly Current investments (+€100,000) and Other debts (+€84,873)
- Reserves -€129,376
down €129,376 (-100.0%), from €129,376 to €0
- Other debts +€84,873
up €84,873 (+7846.2%), from €1,082 to €85,955
- Gross operating margin -€2,436
down €2,436 (-4.5%), from €54,591 to €52,154
- Depreciation +€778
up €778 (+43.7%), from €1,780 to €2,558
- Taxes -€613
down €613 (-5.5%), from €11,226 to €10,613
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 | €152,901 | €109,085 | -€43,816 | -28.7% |
| Fixed assets | 21/28 | €3,319 | €4,545 | +€1,226 | +37.0% |
| Tangible fixed assets | 22/27 | €3,319 | €4,545 | +€1,226 | +37.0% |
| Plant, machinery and equipment | 23 | €1,597 | €990 | -€606 | -38.0% |
| Furniture and vehicles | 24 | €1,722 | €3,555 | +€1,833 | +106.4% |
| Current assets | 29/58 | €149,582 | €104,540 | -€45,043 | -30.1% |
| Amounts receivable within one year | 40/41 | €12,217 | €44,454 | +€32,237 | +263.9% |
| Trade receivables | 40 | €12,170 | €44,406 | +€32,237 | +264.9% |
| Other amounts receivable | 41 | €47 | €47 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €35,543 | €58,694 | +€23,150 | +65.1% |
| Deferred charges and accrued income | 490/1 | €1,822 | €1,392 | -€430 | -23.6% |
| Total equity and liabilities | 10/49 | €152,901 | €109,085 | -€43,816 | -28.7% |
| Equity | 10/15 | €131,376 | €2,000 | -€129,376 | -98.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €129,376 | €0 | -€129,376 | -100.0% |
| Distributable reserves | 133 | €129,376 | €0 | -€129,376 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,525 | €107,085 | +€85,560 | +397.5% |
| Amounts payable within one year | 42/48 | €21,525 | €107,085 | +€85,560 | +397.5% |
| Trade debts | 44 | €1,361 | €1,373 | +€13 | +0.9% |
| Suppliers | 440/4 | €1,361 | €1,373 | +€13 | +0.9% |
| Taxes, remuneration and social security | 45 | €19,083 | €19,757 | +€674 | +3.5% |
| Taxes | 450/3 | €19,083 | €19,757 | +€674 | +3.5% |
| Other amounts payable | 47/48 | €1,082 | €85,955 | +€84,873 | +7846.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €2,558 | +€778 | +43.7% |
| Other operating charges | 640/8 | €660 | €520 | -€141 | -21.3% |
| Gross operating margin | 9900 | €54,591 | €52,154 | -€2,436 | -4.5% |
| Operating profit (loss) | 9901 | €52,150 | €49,077 | -€3,073 | -5.9% |
| Financial income | 75/76B | €756 | €750 | -€6 | -0.8% |
| Recurring financial income | 75 | €756 | €750 | -€6 | -0.8% |
| Financial charges | 65/66B | €57 | €117 | +€60 | +105.3% |
| Recurring financial charges | 65 | €57 | €117 | +€60 | +105.3% |
| Profit (loss) for the period before taxes | 9903 | €52,849 | €49,709 | -€3,140 | -5.9% |
| Income taxes | 67/77 | €11,226 | €10,613 | -€613 | -5.5% |
| Profit (loss) for the period | 9904 | €41,623 | €39,096 | -€2,527 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,623 | €39,096 | -€2,527 | -6.1% |
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 3 October 2026 via checked.be.