CBI CONSULTING: what changed
CBI CONSULTING
Largest movements
- Current investments +€60,000
up €60,000 (+100%), from €60,000 to €120,000
- Cash -€32,658
down €32,658 (-13.5%), from €241,587 to €208,929
mainly Contributions, distributions and other (-€97,573) and Current investments (-€60,000)
- Receivables within one year -€5,741
down €5,741 (-21.9%), from €26,247 to €20,505
of which Trade receivables: -€6,516
- Other debts +€67,378
up €67,378 (+251%), from €26,879 to €94,256
- Reserves -€41,561
down €41,561 (-15.9%), from €261,219 to €219,658
of which Distributable reserves: -€41,561
- Tax, wage and social debts -€4,077
down €4,077 (-16.7%), from €24,365 to €20,288
of which Taxes: -€6,805
- Taxes -€7,717
down €7,717 (-31.0%), from €24,898 to €17,182
- Gross operating margin -€5,819
down €5,819 (-7.3%), from €79,800 to €73,981
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,594 | €352,734 | +€24,140 | +7.3% |
| Fixed assets | 21/28 | €344 | €2,836 | +€2,492 | +725% |
| Tangible fixed assets | 22/27 | €229 | €2,721 | +€2,492 | +1,091% |
| Plant, machinery and equipment | 23 | €229 | €2,125 | +€1,897 | +830% |
| Furniture and vehicles | 24 | - | €596 | +€596 | |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €328,250 | €349,898 | +€21,648 | +6.6% |
| Amounts receivable within one year | 40/41 | €26,247 | €20,505 | -€5,741 | -21.9% |
| Trade receivables | 40 | €26,208 | €19,692 | -€6,516 | -24.9% |
| Other amounts receivable | 41 | €39 | €813 | +€775 | +2,006% |
| Current investments | 50/53 | €60,000 | €120,000 | +€60,000 | +100% |
| Cash at bank and in hand | 54/58 | €241,587 | €208,929 | -€32,658 | -13.5% |
| Deferred charges and accrued income | 490/1 | €417 | €463 | +€46 | +11.2% |
| Total equity and liabilities | 10/49 | €328,594 | €352,734 | +€24,140 | +7.3% |
| Equity | 10/15 | €273,619 | €232,058 | -€41,561 | -15.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €261,219 | €219,658 | -€41,561 | -15.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €259,359 | €217,798 | -€41,561 | -16.0% |
| Amounts payable | 17/49 | €54,974 | €120,675 | +€65,701 | +120% |
| Amounts payable within one year | 42/48 | €54,974 | €120,555 | +€65,581 | +119% |
| Financial debts | 43 | €3,730 | €3,730 | = | 0.0% |
| Credit institutions | 430/8 | €3,730 | €3,730 | = | 0.0% |
| Trade debts | 44 | - | €2,281 | +€2,281 | |
| Suppliers | 440/4 | - | €2,281 | +€2,281 | |
| Taxes, remuneration and social security | 45 | €24,365 | €20,288 | -€4,077 | -16.7% |
| Taxes | 450/3 | €24,365 | €17,560 | -€6,805 | -27.9% |
| Remuneration and social security | 454/9 | - | €2,728 | +€2,728 | |
| Other amounts payable | 47/48 | €26,879 | €94,256 | +€67,378 | +251% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €680 | +€430 | +173% |
| Other operating charges | 640/8 | €564 | €766 | +€202 | +35.8% |
| Gross operating margin | 9900 | €79,800 | €73,981 | -€5,819 | -7.3% |
| Operating profit (loss) | 9901 | €78,987 | €72,536 | -€6,451 | -8.2% |
| Financial income | 75/76B | €1,078 | €1,051 | -€27 | -2.5% |
| Recurring financial income | 75 | €1,078 | €1,051 | -€27 | -2.5% |
| Financial charges | 65/66B | €768 | €393 | -€375 | -48.8% |
| Recurring financial charges | 65 | €768 | €393 | -€375 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €79,296 | €73,194 | -€6,102 | -7.7% |
| Income taxes | 67/77 | €24,898 | €17,182 | -€7,717 | -31.0% |
| Profit (loss) for the period | 9904 | €54,398 | €56,012 | +€1,615 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,398 | €56,012 | +€1,615 | +3.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.