CBMB: 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.
CBMB
Largest movements
- Cash -€10,758
down €10,758 (-25.3%), from €42,473 to €31,715
mainly Receivables within one year (-€8,223) and Net result for the year (-€2,408)
- Receivables within one year +€8,223
new in 2025: €8,223
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€7,158
down €7,158 (-97.0%), from €7,380 to €223
of which Non-recurring financial income: -€7,380
- Gross operating margin -€1,079
down €1,079 (-104.6%), from -€1,032 to -€2,111
- Taxes -€527
down €527 (-100.0%), from €527 to €0
- Financial charges -€44
down €44 (-100.0%), from €44 to €0
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 | €306,258 | €303,723 | -€2,535 | -0.8% |
| Fixed assets | 21/28 | €263,785 | €263,785 | = | 0.0% |
| Financial fixed assets | 28 | €263,785 | €263,785 | = | 0.0% |
| Current assets | 29/58 | €42,473 | €39,937 | -€2,535 | -6.0% |
| Amounts receivable within one year | 40/41 | - | €8,223 | +€8,223 | |
| Other amounts receivable | 41 | - | €8,223 | +€8,223 | |
| Cash at bank and in hand | 54/58 | €42,473 | €31,715 | -€10,758 | -25.3% |
| Total equity and liabilities | 10/49 | €306,258 | €303,723 | -€2,535 | -0.8% |
| Equity | 10/15 | €305,731 | €303,323 | -€2,408 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €287,131 | €287,131 | = | 0.0% |
| Distributable reserves | 133 | €287,131 | €287,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,408 | -€2,408 | |
| Amounts payable | 17/49 | €527 | €400 | -€128 | -24.2% |
| Amounts payable within one year | 42/48 | €527 | €0 | -€527 | -100.0% |
| Taxes, remuneration and social security | 45 | €527 | €0 | -€527 | -100.0% |
| Taxes | 450/3 | €527 | €0 | -€527 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,032 | -€2,111 | -€1,079 | -104.6% |
| Operating profit (loss) | 9901 | -€1,537 | -€2,631 | -€1,093 | -71.1% |
| Financial income | 75/76B | €7,380 | €223 | -€7,158 | -97.0% |
| Recurring financial income | 75 | €7,380 | €223 | -€7,158 | -97.0% |
| Non-recurring financial income | 76B | €7,380 | €0 | -€7,380 | -100.0% |
| Financial charges | 65/66B | €44 | €0 | -€44 | -100.0% |
| Recurring financial charges | 65 | €44 | €0 | -€44 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €5,800 | -€2,408 | -€8,207 | |
| Income taxes | 67/77 | €527 | €0 | -€527 | -100.0% |
| Profit (loss) for the period | 9904 | €5,272 | -€2,408 | -€7,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,272 | -€2,408 | -€7,680 |
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.