CBgroup: 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.
CBgroup
Largest movements
- Cash -€1,783
down €1,783 (-74.8%), from €2,383 to €600
mainly Short-term financial debts (-€10,178) and Trade debts (-€4,766)
- Receivables within one year +€1,683
up €1,683 (+2.2%), from €77,475 to €79,158
of which Other amounts receivable: +€5,153
- Tangible fixed assets -€1,520
down €1,520 (-23.7%), from €6,417 to €4,897
- Profit (loss) carried forward +€14,727
up €14,727 (+54.7%), from €26,933 to €41,660
- Short-term financial debts -€10,178
down €10,178 (-51.6%), from €19,736 to €9,558
- Tax, wage and social debts +€4,909
up €4,909 (+65.0%), from €7,555 to €12,464
- Trade debts -€4,766
down €4,766 (-63.9%), from €7,455 to €2,689
- Current portion of long-term debt -€2,838
no longer reported in 2025 (was €2,838)
- Gross operating margin -€769
down €769 (-3.3%), from €23,265 to €22,496
- Other operating charges -€620
down €620 (-54.3%), from €1,141 to €521
- Depreciation +€337
up €337 (+28.5%), from €1,183 to €1,520
- Taxes -€284
down €284 (-5.5%), from €5,193 to €4,909
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 | €94,375 | €92,755 | -€1,620 | -1.7% |
| Fixed assets | 21/28 | €6,417 | €4,897 | -€1,520 | -23.7% |
| Tangible fixed assets | 22/27 | €6,417 | €4,897 | -€1,520 | -23.7% |
| Furniture and vehicles | 24 | €6,417 | €4,897 | -€1,520 | -23.7% |
| Current assets | 29/58 | €87,957 | €87,858 | -€100 | -0.1% |
| Stocks and contracts in progress | 3 | €8,100 | €8,100 | = | 0.0% |
| Stocks | 30/36 | €8,100 | €8,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,475 | €79,158 | +€1,683 | +2.2% |
| Trade receivables | 40 | €11,524 | €8,054 | -€3,470 | -30.1% |
| Other amounts receivable | 41 | €65,951 | €71,104 | +€5,153 | +7.8% |
| Cash at bank and in hand | 54/58 | €2,383 | €600 | -€1,783 | -74.8% |
| Total equity and liabilities | 10/49 | €94,375 | €92,755 | -€1,620 | -1.7% |
| Equity | 10/15 | €47,393 | €62,120 | +€14,727 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,933 | €41,660 | +€14,727 | +54.7% |
| Amounts payable | 17/49 | €46,981 | €30,635 | -€16,346 | -34.8% |
| Amounts payable after more than one year | 17 | €8,397 | €5,924 | -€2,473 | -29.5% |
| Financial debts | 170/4 | €8,397 | €5,924 | -€2,473 | -29.5% |
| Amounts payable within one year | 42/48 | €38,584 | €24,711 | -€13,873 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €2,838 | - | -€2,838 | |
| Financial debts | 43 | €19,736 | €9,558 | -€10,178 | -51.6% |
| Credit institutions | 430/8 | €19,736 | €9,558 | -€10,178 | -51.6% |
| Trade debts | 44 | €7,455 | €2,689 | -€4,766 | -63.9% |
| Suppliers | 440/4 | €7,455 | €2,689 | -€4,766 | -63.9% |
| Taxes, remuneration and social security | 45 | €7,555 | €12,464 | +€4,909 | +65.0% |
| Taxes | 450/3 | €7,555 | €12,464 | +€4,909 | +65.0% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €1,520 | +€337 | +28.5% |
| Other operating charges | 640/8 | €1,141 | €521 | -€620 | -54.3% |
| Gross operating margin | 9900 | €23,265 | €22,496 | -€769 | -3.3% |
| Operating profit (loss) | 9901 | €20,941 | €20,455 | -€486 | -2.3% |
| Financial income | 75/76B | €3,372 | €3,558 | +€187 | +5.5% |
| Recurring financial income | 75 | €3,372 | €3,558 | +€187 | +5.5% |
| Financial charges | 65/66B | €4,326 | €4,378 | +€52 | +1.2% |
| Recurring financial charges | 65 | €4,326 | €4,378 | +€52 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €19,987 | €19,635 | -€351 | -1.8% |
| Income taxes | 67/77 | €5,193 | €4,909 | -€284 | -5.5% |
| Profit (loss) for the period | 9904 | €14,794 | €14,727 | -€67 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,794 | €14,727 | -€67 | -0.5% |
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 14 October 2026 via checked.be.