CBOLC: 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.
CBOLC
Largest movements
- Cash -€4,770
down €4,770 (-75.5%), from €6,316 to €1,546
mainly Net result for the year (-€5,892) and Other debts (-€392)
- Profit (loss) carried forward -€5,892
down €5,892 (-12.4%), from -€47,488 to -€53,380
- Trade debts +€1,513
new in 2025: €1,513
- Other debts -€392
down €392 (-4.1%), from €9,644 to €9,252
- Gross operating margin -€80
down €80 (-1.5%), from -€5,201 to -€5,281
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 | €6,316 | €1,546 | -€4,770 | -75.5% |
| Current assets | 29/58 | €6,316 | €1,546 | -€4,770 | -75.5% |
| Cash at bank and in hand | 54/58 | €6,316 | €1,546 | -€4,770 | -75.5% |
| Total equity and liabilities | 10/49 | €6,316 | €1,546 | -€4,770 | -75.5% |
| Equity | 10/15 | -€3,328 | -€9,220 | -€5,892 | -177.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,760 | €31,760 | = | 0.0% |
| Distributable reserves | 133 | €31,760 | €31,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,488 | -€53,380 | -€5,892 | -12.4% |
| Amounts payable | 17/49 | €9,644 | €10,766 | +€1,122 | +11.6% |
| Amounts payable within one year | 42/48 | €9,644 | €10,766 | +€1,122 | +11.6% |
| Trade debts | 44 | - | €1,513 | +€1,513 | |
| Suppliers | 440/4 | - | €1,513 | +€1,513 | |
| Other amounts payable | 47/48 | €9,644 | €9,252 | -€392 | -4.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,201 | -€5,281 | -€80 | -1.5% |
| Operating profit (loss) | 9901 | -€5,589 | -€5,681 | -€92 | -1.7% |
| Financial charges | 65/66B | €212 | €211 | -€1 | -0.6% |
| Recurring financial charges | 65 | €212 | €211 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,801 | -€5,892 | -€91 | -1.6% |
| Profit (loss) for the period | 9904 | -€5,801 | -€5,892 | -€91 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,801 | -€5,892 | -€91 | -1.6% |
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 3 October 2026 via checked.be.