CBLJ INVEST: 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.
CBLJ INVEST
Largest movements
- Tangible fixed assets +€87,296
up €87,296 (+31.0%), from €281,324 to €368,620
- Debts after one year +€69,582
up €69,582 (+73.8%), from €94,260 to €163,842
- Other debts +€19,116
up €19,116 (+10.2%), from €187,973 to €207,089
- Profit (loss) carried forward -€14,840
down €14,840 (-320%), from -€4,634 to -€19,473
- Trade debts +€9,633
up €9,633 (+1,422%), from €677 to €10,311
- Depreciation +€8,129
up €8,129 (+316%), from €2,576 to €10,705
- Financial charges +€4,329
up €4,329 (+260%), from €1,667 to €5,996
- Gross operating margin +€3,609
up €3,609 (+1,731%), from €209 to €3,817
- Other operating charges +€1,356
up €1,356 (+226%), from €599 to €1,956
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 | €291,283 | €375,714 | +€84,431 | +29.0% |
| Fixed assets | 21/28 | €284,351 | €370,507 | +€86,156 | +30.3% |
| Intangible fixed assets | 21 | €3,027 | €1,887 | -€1,140 | -37.7% |
| Tangible fixed assets | 22/27 | €281,324 | €368,620 | +€87,296 | +31.0% |
| Land and buildings | 22 | €281,324 | €368,620 | +€87,296 | +31.0% |
| Current assets | 29/58 | €6,933 | €5,207 | -€1,725 | -24.9% |
| Amounts receivable within one year | 40/41 | €303 | €0 | -€303 | -100% |
| Trade receivables | 40 | €303 | €0 | -€303 | -100% |
| Cash at bank and in hand | 54/58 | €4,912 | €3,679 | -€1,233 | -25.1% |
| Deferred charges and accrued income | 490/1 | €1,718 | €1,528 | -€190 | -11.1% |
| Total equity and liabilities | 10/49 | €291,283 | €375,714 | +€84,431 | +29.0% |
| Equity | 10/15 | €5,366 | -€9,473 | -€14,840 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,634 | -€19,473 | -€14,840 | -320% |
| Amounts payable | 17/49 | €285,917 | €385,188 | +€99,271 | +34.7% |
| Amounts payable after more than one year | 17 | €94,260 | €163,842 | +€69,582 | +73.8% |
| Financial debts | 170/4 | €94,260 | €163,842 | +€69,582 | +73.8% |
| Amounts payable within one year | 42/48 | €191,015 | €220,651 | +€29,635 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €2,365 | €3,251 | +€886 | +37.5% |
| Trade debts | 44 | €677 | €10,311 | +€9,633 | +1,422% |
| Suppliers | 440/4 | €677 | €10,311 | +€9,633 | +1,422% |
| Other amounts payable | 47/48 | €187,973 | €207,089 | +€19,116 | +10.2% |
| Accrued charges and deferred income | 492/3 | €642 | €695 | +€53 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €10,705 | +€8,129 | +316% |
| Other operating charges | 640/8 | €599 | €1,956 | +€1,356 | +226% |
| Gross operating margin | 9900 | €209 | €3,817 | +€3,609 | +1,731% |
| Operating profit (loss) | 9901 | -€2,967 | -€8,844 | -€5,877 | -198% |
| Financial charges | 65/66B | €1,667 | €5,996 | +€4,329 | +260% |
| Recurring financial charges | 65 | €1,667 | €5,996 | +€4,329 | +260% |
| Profit (loss) for the period before taxes | 9903 | -€4,634 | -€14,840 | -€10,206 | -220% |
| Profit (loss) for the period | 9904 | -€4,634 | -€14,840 | -€10,206 | -220% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,634 | -€14,840 | -€10,206 | -220% |
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 31 October 2026 via checked.be.