CBI Technieken: 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.
CBI Technieken
Largest movements
- Tangible fixed assets +€238,354
up €238,354 (+1,184%), from €20,132 to €258,486
of which Land and buildings: +€253,250
- Receivables within one year -€84,276
down €84,276 (-62.2%), from €135,592 to €51,316
of which Trade receivables: -€74,186
- Stocks and contracts +€42,105
up €42,105 (+738%), from €5,703 to €47,808
- Cash +€13,249
up €13,249 (+1,805%), from €734 to €13,983
mainly Debts after one year (+€225,799) and Receivables within one year (+€84,276)
- Deferred charges and accrued income +€7,636
up €7,636 (+669%), from €1,141 to €8,777
- Debts after one year +€225,799
up €225,799, from €0 to €225,799
- Trade debts -€48,965
down €48,965 (-71.5%), from €68,472 to €19,507
- Reserves +€18,912
up €18,912 (+31.8%), from €59,474 to €78,386
- Other debts +€12,383
up €12,383 (+717%), from €1,728 to €14,111
- Tax, wage and social debts +€5,561
up €5,561 (+29.2%), from €19,073 to €24,634
of which Remuneration and social security: +€7,999
- Depreciation +€24,887
up €24,887 (+167%), from €14,929 to €39,816
- Gross operating margin +€17,367
up €17,367 (+29.6%), from €58,762 to €76,129
- Financial charges +€9,111
up €9,111 (+1,521%), from €599 to €9,709
- Taxes -€2,284
down €2,284 (-28.3%), from €8,058 to €5,774
- Financial income -€824
down €824 (-80.8%), from €1,020 to €196
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 | €163,302 | €380,371 | +€217,069 | +133% |
| Fixed assets | 21/28 | €20,132 | €258,486 | +€238,354 | +1,184% |
| Tangible fixed assets | 22/27 | €20,132 | €258,486 | +€238,354 | +1,184% |
| Land and buildings | 22 | - | €253,250 | +€253,250 | |
| Plant, machinery and equipment | 23 | €1,830 | €775 | -€1,056 | -57.7% |
| Furniture and vehicles | 24 | €18,302 | €4,462 | -€13,840 | -75.6% |
| Current assets | 29/58 | €143,170 | €121,885 | -€21,285 | -14.9% |
| Stocks and contracts in progress | 3 | €5,703 | €47,808 | +€42,105 | +738% |
| Stocks | 30/36 | €5,703 | €47,808 | +€42,105 | +738% |
| Amounts receivable within one year | 40/41 | €135,592 | €51,316 | -€84,276 | -62.2% |
| Trade receivables | 40 | €125,502 | €51,316 | -€74,186 | -59.1% |
| Other amounts receivable | 41 | €10,089 | €0 | -€10,089 | -100% |
| Cash at bank and in hand | 54/58 | €734 | €13,983 | +€13,249 | +1,805% |
| Deferred charges and accrued income | 490/1 | €1,141 | €8,777 | +€7,636 | +669% |
| Total equity and liabilities | 10/49 | €163,302 | €380,371 | +€217,069 | +133% |
| Equity | 10/15 | €64,474 | €83,386 | +€18,912 | +29.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,474 | €78,386 | +€18,912 | +31.8% |
| Distributable reserves | 133 | €59,474 | €78,386 | +€18,912 | +31.8% |
| Amounts payable | 17/49 | €98,828 | €296,985 | +€198,157 | +201% |
| Amounts payable after more than one year | 17 | €0 | €225,799 | +€225,799 | |
| Financial debts | 170/4 | €0 | €225,799 | +€225,799 | |
| Amounts payable within one year | 42/48 | €98,828 | €71,186 | -€27,642 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €9,555 | €12,934 | +€3,379 | +35.4% |
| Trade debts | 44 | €68,472 | €19,507 | -€48,965 | -71.5% |
| Suppliers | 440/4 | €68,472 | €19,507 | -€48,965 | -71.5% |
| Taxes, remuneration and social security | 45 | €19,073 | €24,634 | +€5,561 | +29.2% |
| Taxes | 450/3 | €19,073 | €16,635 | -€2,438 | -12.8% |
| Remuneration and social security | 454/9 | - | €7,999 | +€7,999 | |
| Other amounts payable | 47/48 | €1,728 | €14,111 | +€12,383 | +717% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €672 | +€672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,929 | €39,816 | +€24,887 | +167% |
| Other operating charges | 640/8 | €1,010 | €1,442 | +€432 | +42.8% |
| Gross operating margin | 9900 | €58,762 | €76,129 | +€17,367 | +29.6% |
| Operating profit (loss) | 9901 | €42,824 | €34,199 | -€8,625 | -20.1% |
| Financial income | 75/76B | €1,020 | €196 | -€824 | -80.8% |
| Recurring financial income | 75 | €1,020 | €196 | -€824 | -80.8% |
| Financial charges | 65/66B | €599 | €9,709 | +€9,111 | +1,521% |
| Recurring financial charges | 65 | €599 | €9,709 | +€9,111 | +1,521% |
| Profit (loss) for the period before taxes | 9903 | €43,245 | €24,686 | -€18,559 | -42.9% |
| Income taxes | 67/77 | €8,058 | €5,774 | -€2,284 | -28.3% |
| Profit (loss) for the period | 9904 | €35,187 | €18,912 | -€16,275 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,187 | €18,912 | -€16,275 | -46.3% |
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 26 October 2026 via checked.be.