CBLW: 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.
CBLW
Largest movements
- Tangible fixed assets +€20,359
up €20,359 (+118.1%), from €17,241 to €37,600
of which Plant, machinery and equipment: +€28,740
- Receivables within one year +€14,062
up €14,062 (+33.4%), from €42,072 to €56,134
of which Trade receivables: +€16,672
- Stocks and contracts -€8,466
no longer reported in 2025 (was €8,466)
- Deferred charges and accrued income +€4,468
up €4,468 (+236.8%), from €1,887 to €6,355
- Other debts +€30,192
new in 2025: €30,192
- Trade debts -€11,232
down €11,232 (-73.4%), from €15,311 to €4,079
- Reserves +€6,829
up €6,829 (+15.3%), from €44,558 to €51,387
- Tax, wage and social debts +€6,509
up €6,509 (+254.5%), from €2,558 to €9,067
- Accrued charges and deferred income -€2,037
down €2,037 (-23.6%), from €8,633 to €6,596
- Turnover +€24,652
up €24,652 (+22.3%), from €110,392 to €135,044
- Purchases and services +€20,867
up €20,867 (+23.9%), from €87,312 to €108,179
- Depreciation +€5,709
up €5,709 (+131.8%), from €4,331 to €10,040
- Gross operating margin +€3,785
up €3,785 (+16.4%), from €23,080 to €26,865
- Financial charges -€3,161
down €3,161 (-67.9%), from €4,653 to €1,492
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 | €73,560 | €103,821 | +€30,261 | +41.1% |
| Fixed assets | 21/28 | €17,361 | €37,768 | +€20,407 | +117.5% |
| Tangible fixed assets | 22/27 | €17,241 | €37,600 | +€20,359 | +118.1% |
| Plant, machinery and equipment | 23 | €4,912 | €33,652 | +€28,740 | +585.1% |
| Furniture and vehicles | 24 | €12,329 | €3,948 | -€8,381 | -68.0% |
| Financial fixed assets | 28 | €120 | €168 | +€48 | +40.0% |
| Current assets | 29/58 | €56,199 | €66,053 | +€9,854 | +17.5% |
| Stocks and contracts in progress | 3 | €8,466 | - | -€8,466 | |
| Stocks | 30/36 | €8,466 | - | -€8,466 | |
| Amounts receivable within one year | 40/41 | €42,072 | €56,134 | +€14,062 | +33.4% |
| Trade receivables | 40 | €39,462 | €56,134 | +€16,672 | +42.2% |
| Other amounts receivable | 41 | €2,610 | - | -€2,610 | |
| Cash at bank and in hand | 54/58 | €3,774 | €3,564 | -€210 | -5.6% |
| Deferred charges and accrued income | 490/1 | €1,887 | €6,355 | +€4,468 | +236.8% |
| Total equity and liabilities | 10/49 | €73,560 | €103,821 | +€30,261 | +41.1% |
| Equity | 10/15 | €47,058 | €53,887 | +€6,829 | +14.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €44,558 | €51,387 | +€6,829 | +15.3% |
| Distributable reserves | 133 | €44,558 | €51,387 | +€6,829 | +15.3% |
| Amounts payable | 17/49 | €26,502 | €49,934 | +€23,432 | +88.4% |
| Amounts payable within one year | 42/48 | €17,869 | €43,338 | +€25,469 | +142.5% |
| Trade debts | 44 | €15,311 | €4,079 | -€11,232 | -73.4% |
| Suppliers | 440/4 | €15,311 | €4,079 | -€11,232 | -73.4% |
| Taxes, remuneration and social security | 45 | €2,558 | €9,067 | +€6,509 | +254.5% |
| Taxes | 450/3 | €2,558 | €9,067 | +€6,509 | +254.5% |
| Other amounts payable | 47/48 | - | €30,192 | +€30,192 | |
| Accrued charges and deferred income | 492/3 | €8,633 | €6,596 | -€2,037 | -23.6% |
| Turnover | 70 | €110,392 | €135,044 | +€24,652 | +22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,312 | €108,179 | +€20,867 | +23.9% |
| Remuneration, social security and pensions | 62 | - | €176 | +€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €10,040 | +€5,709 | +131.8% |
| Other operating charges | 640/8 | €6,937 | €6,443 | -€494 | -7.1% |
| Gross operating margin | 9900 | €23,080 | €26,865 | +€3,785 | +16.4% |
| Operating profit (loss) | 9901 | €11,812 | €10,206 | -€1,606 | -13.6% |
| Financial income | 75/76B | €856 | €111 | -€745 | -87.0% |
| Recurring financial income | 75 | €856 | €111 | -€745 | -87.0% |
| Financial charges | 65/66B | €4,653 | €1,492 | -€3,161 | -67.9% |
| Recurring financial charges | 65 | €4,653 | €1,492 | -€3,161 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €8,015 | €8,825 | +€810 | +10.1% |
| Income taxes | 67/77 | €3,119 | €1,996 | -€1,123 | -36.0% |
| Profit (loss) for the period | 9904 | €4,896 | €6,829 | +€1,933 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,896 | €6,829 | +€1,933 | +39.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.