CBL MEDICALE: 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.
CBL MEDICALE
Largest movements
- Receivables within one year +€66,521
up €66,521 (+16,630%), from €400 to €66,921
of which Other amounts receivable: +€64,862
- Current investments +€52,793
up €52,793 (+8.0%), from €656,449 to €709,243
- Cash -€33,956
down €33,956 (-46.9%), from €72,392 to €38,436
mainly Receivables within one year (-€66,521) and Current investments (-€52,793)
- Reserves +€165,700
up €165,700 (+27.8%), from €595,010 to €760,710
of which Distributable reserves: +€165,700
- Other debts -€42,425
down €42,425 (-96.2%), from €44,091 to €1,666
- Tax, wage and social debts -€29,392
down €29,392 (-36.4%), from €80,662 to €51,270
- Gross operating margin +€63,508
up €63,508 (+34.3%), from €184,951 to €248,459
- Taxes +€24,428
up €24,428 (+45.9%), from €53,232 to €77,660
- Financial income +€3,010
up €3,010 (+709%), from €425 to €3,434
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €751,126 | €832,603 | +€81,476 | +10.8% |
| Fixed assets | 21/28 | €13,621 | €9,636 | -€3,985 | -29.3% |
| Tangible fixed assets | 22/27 | €13,621 | €9,636 | -€3,985 | -29.3% |
| Plant, machinery and equipment | 23 | €3,268 | €2,072 | -€1,196 | -36.6% |
| Furniture and vehicles | 24 | €10,312 | €7,564 | -€2,747 | -26.6% |
| Other tangible fixed assets | 26 | €42 | - | -€42 | |
| Current assets | 29/58 | €737,505 | €822,967 | +€85,462 | +11.6% |
| Amounts receivable within one year | 40/41 | €400 | €66,921 | +€66,521 | +16,630% |
| Trade receivables | 40 | €400 | €2,059 | +€1,659 | +415% |
| Other amounts receivable | 41 | - | €64,862 | +€64,862 | |
| Current investments | 50/53 | €656,449 | €709,243 | +€52,793 | +8.0% |
| Cash at bank and in hand | 54/58 | €72,392 | €38,436 | -€33,956 | -46.9% |
| Deferred charges and accrued income | 490/1 | €8,264 | €8,367 | +€103 | +1.2% |
| Total equity and liabilities | 10/49 | €751,126 | €832,603 | +€81,476 | +10.8% |
| Equity | 10/15 | €613,614 | €779,320 | +€165,706 | +27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €595,010 | €760,710 | +€165,700 | +27.8% |
| 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 | €593,150 | €758,850 | +€165,700 | +27.9% |
| Profit (loss) carried forward | 14 | €4 | €10 | +€6 | +146% |
| Amounts payable | 17/49 | €137,512 | €53,283 | -€84,230 | -61.3% |
| Amounts payable after more than one year | 17 | €5,000 | - | -€5,000 | |
| Other amounts payable | 178/9 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €129,077 | €53,283 | -€75,795 | -58.7% |
| Trade debts | 44 | €4,325 | €347 | -€3,978 | -92.0% |
| Suppliers | 440/4 | €4,325 | €347 | -€3,978 | -92.0% |
| Taxes, remuneration and social security | 45 | €80,662 | €51,270 | -€29,392 | -36.4% |
| Taxes | 450/3 | €80,662 | €51,270 | -€29,392 | -36.4% |
| Other amounts payable | 47/48 | €44,091 | €1,666 | -€42,425 | -96.2% |
| Accrued charges and deferred income | 492/3 | €3,435 | - | -€3,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,459 | €3,985 | -€474 | -10.6% |
| Other operating charges | 640/8 | €429 | €787 | +€358 | +83.3% |
| Gross operating margin | 9900 | €184,951 | €248,459 | +€63,508 | +34.3% |
| Operating profit (loss) | 9901 | €180,062 | €243,686 | +€63,624 | +35.3% |
| Financial income | 75/76B | €425 | €3,434 | +€3,010 | +709% |
| Recurring financial income | 75 | €425 | €3,434 | +€3,010 | +709% |
| Financial charges | 65/66B | €3,917 | €2,088 | -€1,829 | -46.7% |
| Recurring financial charges | 65 | €3,917 | €2,088 | -€1,829 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €176,570 | €245,032 | +€68,462 | +38.8% |
| Income taxes | 67/77 | €53,232 | €77,660 | +€24,428 | +45.9% |
| Profit (loss) for the period | 9904 | €123,338 | €167,372 | +€44,034 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,338 | €167,372 | +€44,034 | +35.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.