CBIDD: 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.
CBIDD
Largest movements
- Cash +€20,037
up €20,037 (+27.1%), from €74,035 to €94,072
mainly Net result for the year (+€37,639) and Other debts (+€17,859)
- Tangible fixed assets -€13,625
down €13,625 (-6.6%), from €205,529 to €191,904
of which Land and buildings: -€8,981
- Other debts +€17,859
up €17,859 (+62.8%), from €28,452 to €46,312
- Profit (loss) carried forward -€12,361
down €12,361 (-28.6%), from €43,261 to €30,900
- Debts after one year -€10,062
down €10,062 (-6.3%), from €159,919 to €149,857
- Tax, wage and social debts +€7,019
up €7,019 (+38.6%), from €18,174 to €25,193
of which Taxes: +€7,019
- Gross operating margin +€10,481
up €10,481 (+16.2%), from €64,759 to €75,241
- Taxes +€2,314
up €2,314 (+22.6%), from €10,249 to €12,563
- Depreciation +€821
up €821 (+6.4%), from €12,804 to €13,625
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 | €282,106 | €286,202 | +€4,096 | +1.5% |
| Fixed assets | 21/28 | €205,529 | €191,904 | -€13,625 | -6.6% |
| Tangible fixed assets | 22/27 | €205,529 | €191,904 | -€13,625 | -6.6% |
| Land and buildings | 22 | €194,111 | €185,130 | -€8,981 | -4.6% |
| Furniture and vehicles | 24 | €5,432 | €2,443 | -€2,989 | -55.0% |
| Other tangible fixed assets | 26 | €5,987 | €4,331 | -€1,655 | -27.6% |
| Current assets | 29/58 | €76,576 | €94,298 | +€17,722 | +23.1% |
| Amounts receivable within one year | 40/41 | €2,391 | €104 | -€2,287 | -95.6% |
| Trade receivables | 40 | €2,386 | €0 | -€2,386 | -100.0% |
| Other amounts receivable | 41 | €5 | €104 | +€99 | +2200.9% |
| Cash at bank and in hand | 54/58 | €74,035 | €94,072 | +€20,037 | +27.1% |
| Deferred charges and accrued income | 490/1 | €151 | €122 | -€29 | -19.0% |
| Total equity and liabilities | 10/49 | €282,106 | €286,202 | +€4,096 | +1.5% |
| Equity | 10/15 | €63,721 | €51,360 | -€12,361 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,261 | €30,900 | -€12,361 | -28.6% |
| Amounts payable | 17/49 | €218,384 | €234,842 | +€16,457 | +7.5% |
| Amounts payable after more than one year | 17 | €159,919 | €149,857 | -€10,062 | -6.3% |
| Financial debts | 170/4 | €159,919 | €149,857 | -€10,062 | -6.3% |
| Amounts payable within one year | 42/48 | €57,394 | €83,897 | +€26,503 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €9,693 | €10,062 | +€369 | +3.8% |
| Trade debts | 44 | €1,075 | €2,330 | +€1,255 | +116.8% |
| Suppliers | 440/4 | €1,075 | €2,330 | +€1,255 | +116.8% |
| Taxes, remuneration and social security | 45 | €18,174 | €25,193 | +€7,019 | +38.6% |
| Taxes | 450/3 | €14,124 | €21,143 | +€7,019 | +49.7% |
| Remuneration and social security | 454/9 | €4,050 | €4,050 | = | 0.0% |
| Other amounts payable | 47/48 | €28,452 | €46,312 | +€17,859 | +62.8% |
| Accrued charges and deferred income | 492/3 | €1,071 | €1,087 | +€17 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,804 | €13,625 | +€821 | +6.4% |
| Other operating charges | 640/8 | €1,541 | €2,216 | +€675 | +43.8% |
| Gross operating margin | 9900 | €64,759 | €75,241 | +€10,481 | +16.2% |
| Operating profit (loss) | 9901 | €50,414 | €59,399 | +€8,985 | +17.8% |
| Financial income | 75/76B | €289 | €337 | +€48 | +16.5% |
| Recurring financial income | 75 | €289 | €337 | +€48 | +16.5% |
| Financial charges | 65/66B | €9,057 | €9,534 | +€477 | +5.3% |
| Recurring financial charges | 65 | €9,057 | €9,534 | +€477 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €41,646 | €50,202 | +€8,556 | +20.5% |
| Income taxes | 67/77 | €10,249 | €12,563 | +€2,314 | +22.6% |
| Profit (loss) for the period | 9904 | €31,397 | €37,639 | +€6,242 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,397 | €37,639 | +€6,242 | +19.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.