CBmedicaL: 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.
CBmedicaL
Largest movements
- Deferred charges and accrued income +€13,763
up €13,763 (+14.7%), from €93,716 to €107,479
- Reserves -€12,733
down €12,733 (-5.6%), from €226,681 to €213,948
of which Distributable reserves: -€12,733
- Tax, wage and social debts +€9,608
up €9,608 (+138%), from €6,969 to €16,577
- Profit (loss) carried forward +€5,692
up €5,692 (+2.8%), from €206,681 to €212,373
- Financial charges +€50,230
up €50,230 (+68,340%), from €74 to €50,303
- Gross operating margin +€27,435
up €27,435 (+18.1%), from €151,270 to €178,705
- Taxes -€5,696
down €5,696 (-17.3%), from €32,981 to €27,285
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 | €462,965 | €467,358 | +€4,394 | +0.9% |
| Fixed assets | 21/28 | €5,343 | €2,988 | -€2,355 | -44.1% |
| Tangible fixed assets | 22/27 | €5,343 | €2,988 | -€2,355 | -44.1% |
| Furniture and vehicles | 24 | €5,343 | €2,988 | -€2,355 | -44.1% |
| Current assets | 29/58 | €457,622 | €464,371 | +€6,749 | +1.5% |
| Amounts receivable within one year | 40/41 | €7,337 | €4,194 | -€3,143 | -42.8% |
| Trade receivables | 40 | €6,292 | €4,194 | -€2,097 | -33.3% |
| Other amounts receivable | 41 | €1,046 | - | -€1,046 | |
| Cash at bank and in hand | 54/58 | €356,569 | €352,697 | -€3,872 | -1.1% |
| Deferred charges and accrued income | 490/1 | €93,716 | €107,479 | +€13,763 | +14.7% |
| Total equity and liabilities | 10/49 | €462,965 | €467,358 | +€4,394 | +0.9% |
| Equity | 10/15 | €451,962 | €444,921 | -€7,041 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226,681 | €213,948 | -€12,733 | -5.6% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €226,061 | €213,328 | -€12,733 | -5.6% |
| Profit (loss) carried forward | 14 | €206,681 | €212,373 | +€5,692 | +2.8% |
| Amounts payable | 17/49 | €11,003 | €22,437 | +€11,434 | +104% |
| Amounts payable within one year | 42/48 | €10,266 | €21,678 | +€11,412 | +111% |
| Trade debts | 44 | €3,297 | €1,763 | -€1,535 | -46.5% |
| Suppliers | 440/4 | €3,297 | €1,763 | -€1,535 | -46.5% |
| Taxes, remuneration and social security | 45 | €6,969 | €16,577 | +€9,608 | +138% |
| Taxes | 450/3 | €6,969 | €16,577 | +€9,608 | +138% |
| Other amounts payable | 47/48 | - | €3,338 | +€3,338 | |
| Accrued charges and deferred income | 492/3 | €737 | €760 | +€23 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,586 | €2,355 | -€231 | -8.9% |
| Other operating charges | 640/8 | €667 | €585 | -€82 | -12.3% |
| Gross operating margin | 9900 | €151,270 | €178,705 | +€27,435 | +18.1% |
| Operating profit (loss) | 9901 | €148,016 | €175,765 | +€27,748 | +18.7% |
| Financial income | 75/76B | €67 | - | -€67 | |
| Recurring financial income | 75 | €67 | - | -€67 | |
| Financial charges | 65/66B | €74 | €50,303 | +€50,230 | +68,340% |
| Recurring financial charges | 65 | €74 | €50,303 | +€50,230 | +68,340% |
| Profit (loss) for the period before taxes | 9903 | €148,010 | €125,461 | -€22,549 | -15.2% |
| Income taxes | 67/77 | €32,981 | €27,285 | -€5,696 | -17.3% |
| Profit (loss) for the period | 9904 | €115,029 | €98,176 | -€16,853 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,029 | €98,176 | -€16,853 | -14.7% |
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 19 October 2026 via checked.be.