CBGEST: 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.
CBGEST
Largest movements
- Cash -€943
down €943 (-78.9%), from €1,195 to €253
mainly Net result for the year (-€1,708) and Trade debts (-€144)
- Receivables within one year -€835
down €835 (-70.0%), from €1,193 to €357
of which Trade receivables: -€916
- Profit (loss) carried forward -€1,708
down €1,708 (-26.2%), from -€6,530 to -€8,238
- Trade debts -€144
down €144 (-72.3%), from €199 to €55
- Other debts +€129
up €129 (+23.5%), from €548 to €676
- Tax, wage and social debts -€54
no longer reported in 2025 (was €54)
- Gross operating margin -€1,810
down €1,810, from €954 to -€856
- Other operating charges +€407
new in 2025: €407
- Financial charges +€251
up €251 (+129.0%), from €195 to €446
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 | €2,388 | €610 | -€1,778 | -74.5% |
| Current assets | 29/58 | €2,388 | €610 | -€1,778 | -74.5% |
| Amounts receivable within one year | 40/41 | €1,193 | €357 | -€835 | -70.0% |
| Trade receivables | 40 | €1,188 | €272 | -€916 | -77.1% |
| Other amounts receivable | 41 | €5 | €85 | +€80 | +1589.5% |
| Cash at bank and in hand | 54/58 | €1,195 | €253 | -€943 | -78.9% |
| Total equity and liabilities | 10/49 | €2,388 | €610 | -€1,778 | -74.5% |
| Equity | 10/15 | €1,587 | -€121 | -€1,708 | |
| Contributions | 10/11 | €6,262 | €6,262 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,530 | -€8,238 | -€1,708 | -26.2% |
| Amounts payable | 17/49 | €801 | €731 | -€70 | -8.7% |
| Amounts payable within one year | 42/48 | €801 | €731 | -€70 | -8.7% |
| Trade debts | 44 | €199 | €55 | -€144 | -72.3% |
| Suppliers | 440/4 | €199 | €55 | -€144 | -72.3% |
| Taxes, remuneration and social security | 45 | €54 | - | -€54 | |
| Taxes | 450/3 | €54 | - | -€54 | |
| Other amounts payable | 47/48 | €548 | €676 | +€129 | +23.5% |
| Other operating charges | 640/8 | - | €407 | +€407 | |
| Gross operating margin | 9900 | €954 | -€856 | -€1,810 | |
| Operating profit (loss) | 9901 | €954 | -€1,262 | -€2,216 | |
| Financial charges | 65/66B | €195 | €446 | +€251 | +129.0% |
| Recurring financial charges | 65 | €195 | €446 | +€251 | +129.0% |
| Profit (loss) for the period before taxes | 9903 | €759 | -€1,708 | -€2,468 | |
| Profit (loss) for the period | 9904 | €759 | -€1,708 | -€2,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €759 | -€1,708 | -€2,468 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.