CBH ENGINEERING: 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.
CBH ENGINEERING
Largest movements
- Cash +€72,393
up €72,393 (+105.8%), from €68,456 to €140,848
mainly Receivables within one year (+€54,362) and Net result for the year (+€25,807)
- Receivables within one year -€54,362
down €54,362 (-72.8%), from €74,622 to €20,260
of which Trade receivables: -€45,367
- Deferred charges and accrued income +€3,905
up €3,905 (+490.6%), from €796 to €4,701
- Reserves +€25,807
up €25,807 (+22.3%), from €115,736 to €141,543
of which Distributable reserves: +€27,667
- Trade debts -€11,396
down €11,396 (-99.9%), from €11,408 to €12
- Other debts +€10,545
new in 2025: €10,545
- Tax, wage and social debts -€2,569
down €2,569 (-19.7%), from €13,059 to €10,490
- Financial charges +€46,426
up €46,426 (+1778.6%), from €2,610 to €49,036
- Taxes -€9,693
down €9,693 (-45.9%), from €21,100 to €11,407
- Gross operating margin +€7,986
up €7,986 (+10.1%), from €79,013 to €86,999
- Other operating charges -€2,251
down €2,251 (-94.7%), from €2,378 to €127
- Financial income +€927
up €927 (+260.5%), from €356 to €1,283
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 | €150,881 | €171,593 | +€20,711 | +13.7% |
| Fixed assets | 21/28 | €7,007 | €5,783 | -€1,224 | -17.5% |
| Tangible fixed assets | 22/27 | €7,007 | €5,783 | -€1,224 | -17.5% |
| Plant, machinery and equipment | 23 | - | €454 | +€454 | |
| Furniture and vehicles | 24 | €547 | €310 | -€238 | -43.5% |
| Other tangible fixed assets | 26 | €6,459 | €5,019 | -€1,440 | -22.3% |
| Current assets | 29/58 | €143,874 | €165,809 | +€21,935 | +15.2% |
| Amounts receivable within one year | 40/41 | €74,622 | €20,260 | -€54,362 | -72.8% |
| Trade receivables | 40 | €62,912 | €17,545 | -€45,367 | -72.1% |
| Other amounts receivable | 41 | €11,710 | €2,715 | -€8,995 | -76.8% |
| Cash at bank and in hand | 54/58 | €68,456 | €140,848 | +€72,393 | +105.8% |
| Deferred charges and accrued income | 490/1 | €796 | €4,701 | +€3,905 | +490.6% |
| Total equity and liabilities | 10/49 | €150,881 | €171,593 | +€20,711 | +13.7% |
| Equity | 10/15 | €124,739 | €150,545 | +€25,807 | +20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,736 | €141,543 | +€25,807 | +22.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €113,876 | €141,543 | +€27,667 | +24.3% |
| Profit (loss) carried forward | 14 | -€3,398 | -€3,398 | = | 0.0% |
| Amounts payable | 17/49 | €26,142 | €21,047 | -€5,095 | -19.5% |
| Amounts payable within one year | 42/48 | €24,466 | €21,047 | -€3,419 | -14.0% |
| Trade debts | 44 | €11,408 | €12 | -€11,396 | -99.9% |
| Suppliers | 440/4 | €11,408 | €12 | -€11,396 | -99.9% |
| Taxes, remuneration and social security | 45 | €13,059 | €10,490 | -€2,569 | -19.7% |
| Taxes | 450/3 | €13,059 | €10,490 | -€2,569 | -19.7% |
| Other amounts payable | 47/48 | - | €10,545 | +€10,545 | |
| Accrued charges and deferred income | 492/3 | €1,676 | - | -€1,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €1,905 | +€227 | +13.5% |
| Other operating charges | 640/8 | €2,378 | €127 | -€2,251 | -94.7% |
| Gross operating margin | 9900 | €79,013 | €86,999 | +€7,986 | +10.1% |
| Operating profit (loss) | 9901 | €74,957 | €84,967 | +€10,010 | +13.4% |
| Financial income | 75/76B | €356 | €1,283 | +€927 | +260.5% |
| Recurring financial income | 75 | €356 | €1,283 | +€927 | +260.5% |
| Financial charges | 65/66B | €2,610 | €49,036 | +€46,426 | +1778.6% |
| Recurring financial charges | 65 | €2,610 | €49,036 | +€46,426 | +1778.6% |
| Profit (loss) for the period before taxes | 9903 | €72,703 | €37,213 | -€35,490 | -48.8% |
| Income taxes | 67/77 | €21,100 | €11,407 | -€9,693 | -45.9% |
| Profit (loss) for the period | 9904 | €51,603 | €25,807 | -€25,796 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,603 | €25,807 | -€25,796 | -50.0% |
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 7 October 2026 via checked.be.