CBOULAND: 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.
CBOULAND
Largest movements
- Receivables within one year +€41,474
new in 2025: €41,474
- Cash +€3,928
up €3,928 (+9.7%), from €40,462 to €44,390
mainly Other debts (+€62,642) and Net result for the year (+€32,761)
- Other debts +€62,642
up €62,642 (+2046.7%), from €3,061 to €65,703
- Profit (loss) carried forward -€27,564
no longer reported in 2025 (was €27,564)
- Tax, wage and social debts +€10,299
up €10,299 (+134.9%), from €7,638 to €17,937
- Gross operating margin +€26,405
up €26,405 (+128.1%), from €20,617 to €47,022
- Taxes +€8,498
up €8,498 (+180.1%), from €4,719 to €13,218
- Depreciation +€632
up €632 (+408.3%), from €155 to €786
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 | €42,666 | €87,282 | +€44,616 | +104.6% |
| Fixed assets | 21/28 | €2,204 | €1,418 | -€786 | -35.7% |
| Tangible fixed assets | 22/27 | €2,204 | €1,418 | -€786 | -35.7% |
| Plant, machinery and equipment | 23 | €2,204 | €1,418 | -€786 | -35.7% |
| Current assets | 29/58 | €40,462 | €85,864 | +€45,402 | +112.2% |
| Amounts receivable within one year | 40/41 | - | €41,474 | +€41,474 | |
| Trade receivables | 40 | - | €41,474 | +€41,474 | |
| Cash at bank and in hand | 54/58 | €40,462 | €44,390 | +€3,928 | +9.7% |
| Total equity and liabilities | 10/49 | €42,666 | €87,282 | +€44,616 | +104.6% |
| Equity | 10/15 | €30,564 | €3,000 | -€27,564 | -90.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,564 | - | -€27,564 | |
| Amounts payable | 17/49 | €12,102 | €84,282 | +€72,180 | +596.4% |
| Amounts payable within one year | 42/48 | €12,102 | €84,282 | +€72,180 | +596.4% |
| Trade debts | 44 | €1,404 | €642 | -€762 | -54.3% |
| Suppliers | 440/4 | €1,404 | €642 | -€762 | -54.3% |
| Taxes, remuneration and social security | 45 | €7,638 | €17,937 | +€10,299 | +134.9% |
| Taxes | 450/3 | €7,638 | €17,937 | +€10,299 | +134.9% |
| Other amounts payable | 47/48 | €3,061 | €65,703 | +€62,642 | +2046.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155 | €786 | +€632 | +408.3% |
| Gross operating margin | 9900 | €20,617 | €47,022 | +€26,405 | +128.1% |
| Operating profit (loss) | 9901 | €20,462 | €46,235 | +€25,773 | +126.0% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €218 | €260 | +€42 | +19.1% |
| Recurring financial charges | 65 | €218 | €260 | +€42 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €20,243 | €45,979 | +€25,735 | +127.1% |
| Income taxes | 67/77 | €4,719 | €13,218 | +€8,498 | +180.1% |
| Profit (loss) for the period | 9904 | €15,524 | €32,761 | +€17,237 | +111.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,524 | €32,761 | +€17,237 | +111.0% |
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 7 October 2026 via checked.be.