CBKX Pharma: 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.
CBKX Pharma
Largest movements
- Tangible fixed assets -€15,164
down €15,164 (-6.3%), from €239,821 to €224,658
of which Land and buildings: -€8,500
- Stocks and contracts -€10,251
down €10,251 (-5.6%), from €183,637 to €173,386
- Intangible fixed assets -€10,000
down €10,000 (-4.9%), from €204,500 to €194,500
- Debts after one year -€75,707
down €75,707 (-18.5%), from €409,457 to €333,750
- Profit (loss) carried forward +€51,547
up €51,547 (+163.4%), from €31,547 to €83,094
- Tax, wage and social debts -€17,436
down €17,436 (-35.9%), from €48,559 to €31,123
of which Remuneration and social security: -€15,017
- Trade debts +€16,777
up €16,777 (+53.0%), from €31,634 to €48,410
- Staff costs -€16,891
down €16,891 (-13.5%), from €125,280 to €108,389
- Gross operating margin -€14,039
down €14,039 (-5.7%), from €246,340 to €232,301
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 | €806,457 | €775,561 | -€30,895 | -3.8% |
| Fixed assets | 21/28 | €444,321 | €419,158 | -€25,164 | -5.7% |
| Intangible fixed assets | 21 | €204,500 | €194,500 | -€10,000 | -4.9% |
| Tangible fixed assets | 22/27 | €239,821 | €224,658 | -€15,164 | -6.3% |
| Land and buildings | 22 | €133,539 | €125,039 | -€8,500 | -6.4% |
| Plant, machinery and equipment | 23 | €75,589 | €75,262 | -€327 | -0.4% |
| Furniture and vehicles | 24 | €30,693 | €24,356 | -€6,337 | -20.6% |
| Current assets | 29/58 | €362,135 | €356,403 | -€5,732 | -1.6% |
| Stocks and contracts in progress | 3 | €183,637 | €173,386 | -€10,251 | -5.6% |
| Stocks | 30/36 | €183,637 | €173,386 | -€10,251 | -5.6% |
| Amounts receivable within one year | 40/41 | €65,981 | €67,304 | +€1,323 | +2.0% |
| Trade receivables | 40 | €65,951 | €67,267 | +€1,316 | +2.0% |
| Other amounts receivable | 41 | €30 | €37 | +€7 | +22.2% |
| Current investments | 50/53 | €14,360 | €14,360 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,158 | €101,354 | +€3,196 | +3.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €806,457 | €775,561 | -€30,895 | -3.8% |
| Equity | 10/15 | €221,547 | €273,094 | +€51,547 | +23.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €170,000 | €170,000 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,547 | €83,094 | +€51,547 | +163.4% |
| Amounts payable | 17/49 | €584,909 | €502,467 | -€82,443 | -14.1% |
| Amounts payable after more than one year | 17 | €409,457 | €333,750 | -€75,707 | -18.5% |
| Financial debts | 170/4 | €409,457 | €333,750 | -€75,707 | -18.5% |
| Amounts payable within one year | 42/48 | €175,216 | €168,257 | -€6,959 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €74,491 | €75,707 | +€1,216 | +1.6% |
| Trade debts | 44 | €31,634 | €48,410 | +€16,777 | +53.0% |
| Suppliers | 440/4 | €31,634 | €48,410 | +€16,777 | +53.0% |
| Taxes, remuneration and social security | 45 | €48,559 | €31,123 | -€17,436 | -35.9% |
| Taxes | 450/3 | €25,187 | €22,768 | -€2,419 | -9.6% |
| Remuneration and social security | 454/9 | €23,372 | €8,355 | -€15,017 | -64.3% |
| Other amounts payable | 47/48 | €20,532 | €13,017 | -€7,516 | -36.6% |
| Accrued charges and deferred income | 492/3 | €236 | €460 | +€224 | +94.6% |
| Non-recurring operating income | 76A | - | €2,163 | +€2,163 | |
| Remuneration, social security and pensions | 62 | €125,280 | €108,389 | -€16,891 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,202 | €33,140 | +€937 | +2.9% |
| Other operating charges | 640/8 | €1,822 | €1,819 | -€2 | -0.1% |
| Non-recurring operating charges | 66A | €452 | €75 | -€378 | -83.5% |
| Gross operating margin | 9900 | €246,340 | €232,301 | -€14,039 | -5.7% |
| Operating profit (loss) | 9901 | €86,584 | €88,878 | +€2,294 | +2.6% |
| Financial income | 75/76B | €6 | €372 | +€366 | +6572.4% |
| Recurring financial income | 75 | €6 | €372 | +€366 | +6572.4% |
| Financial charges | 65/66B | €21,569 | €23,737 | +€2,167 | +10.0% |
| Recurring financial charges | 65 | €21,569 | €23,737 | +€2,167 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €65,020 | €65,513 | +€493 | +0.8% |
| Income taxes | 67/77 | €15,402 | €13,966 | -€1,436 | -9.3% |
| Profit (loss) for the period | 9904 | €49,618 | €51,547 | +€1,929 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,618 | €51,547 | +€1,929 | +3.9% |
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 11 October 2026 via checked.be.