CBIPB: 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.
CBIPB
Largest movements
- Cash +€39,089
up €39,089 (+1201.1%), from €3,254 to €42,344
mainly Depreciation (+€23,483) and Receivables within one year (+€13,333)
- Tangible fixed assets -€23,483
down €23,483 (-67.4%), from €34,845 to €11,362
- Receivables within one year -€13,333
down €13,333 (-73.7%), from €18,091 to €4,759
of which Trade receivables: -€16,323
- Deferred charges and accrued income -€2,622
down €2,622 (-58.7%), from €4,468 to €1,846
- Profit (loss) carried forward +€11,619
up €11,619 (+80.3%), from -€14,470 to -€2,851
- Current portion of long-term debt -€10,259
down €10,259 (-100.0%), from €10,259 to €0
- Other debts -€2,939
down €2,939 (-77.4%), from €3,796 to €857
- Tax, wage and social debts +€780
up €780 (+35.1%), from €2,223 to €3,003
of which Taxes: +€780
- Gross operating margin +€31,136
up €31,136 (+486.0%), from €6,407 to €37,542
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 | €60,658 | €60,311 | -€348 | -0.6% |
| Fixed assets | 21/28 | €34,845 | €11,362 | -€23,483 | -67.4% |
| Tangible fixed assets | 22/27 | €34,845 | €11,362 | -€23,483 | -67.4% |
| Furniture and vehicles | 24 | €34,845 | €11,362 | -€23,483 | -67.4% |
| Current assets | 29/58 | €25,814 | €48,949 | +€23,135 | +89.6% |
| Amounts receivable within one year | 40/41 | €18,091 | €4,759 | -€13,333 | -73.7% |
| Trade receivables | 40 | €16,323 | €0 | -€16,323 | -100.0% |
| Other amounts receivable | 41 | €1,769 | €4,759 | +€2,990 | +169.1% |
| Cash at bank and in hand | 54/58 | €3,254 | €42,344 | +€39,089 | +1201.1% |
| Deferred charges and accrued income | 490/1 | €4,468 | €1,846 | -€2,622 | -58.7% |
| Total equity and liabilities | 10/49 | €60,658 | €60,311 | -€348 | -0.6% |
| Equity | 10/15 | €44,008 | €55,627 | +€11,619 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,878 | €39,878 | = | 0.0% |
| 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 | €38,018 | €38,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,470 | -€2,851 | +€11,619 | +80.3% |
| Amounts payable | 17/49 | €16,650 | €4,683 | -€11,967 | -71.9% |
| Amounts payable within one year | 42/48 | €16,650 | €4,491 | -€12,159 | -73.0% |
| Current portion of amounts payable after more than one year | 42 | €10,259 | €0 | -€10,259 | -100.0% |
| Trade debts | 44 | €373 | €631 | +€258 | +69.2% |
| Suppliers | 440/4 | €373 | €631 | +€258 | +69.2% |
| Taxes, remuneration and social security | 45 | €2,223 | €3,003 | +€780 | +35.1% |
| Taxes | 450/3 | €2,223 | €3,003 | +€780 | +35.1% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €3,796 | €857 | -€2,939 | -77.4% |
| Accrued charges and deferred income | 492/3 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,812 | €23,483 | -€329 | -1.4% |
| Other operating charges | 640/8 | €490 | €253 | -€237 | -48.4% |
| Gross operating margin | 9900 | €6,407 | €37,542 | +€31,136 | +486.0% |
| Operating profit (loss) | 9901 | -€17,895 | €13,806 | +€31,702 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -73.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -73.6% |
| Financial charges | 65/66B | €562 | €803 | +€241 | +42.9% |
| Recurring financial charges | 65 | €562 | €803 | +€241 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,456 | €13,004 | +€31,460 | |
| Income taxes | 67/77 | €323 | €552 | +€228 | +70.6% |
| Profit (loss) for the period | 9904 | -€18,779 | €12,452 | +€31,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,779 | €12,452 | +€31,232 |
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 2 October 2026 via checked.be.