CBP EVOLUTION: 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.
CBP EVOLUTION
Largest movements
- Receivables within one year +€67,886
up €67,886 (+194.1%), from €34,982 to €102,868
of which Other amounts receivable: +€55,726
- Tangible fixed assets +€64,170
up €64,170 (+728.0%), from €8,814 to €72,984
of which Land and buildings: +€50,107
- Cash -€51,643
down €51,643 (-67.0%), from €77,071 to €25,428
mainly Investment in fixed assets (net) (-€70,449) and Receivables within one year (-€67,886)
- Other debts +€45,778
up €45,778 (+763.0%), from €6,000 to €51,778
- Debts after one year +€28,429
up €28,429 (+2261.7%), from €1,257 to €29,686
- Profit (loss) carried forward -€12,290
down €12,290 (-12.5%), from €98,648 to €86,358
- Tax, wage and social debts +€11,429
up €11,429 (+488.6%), from €2,339 to €13,768
- Current portion of long-term debt +€8,121
up €8,121 (+303.9%), from €2,672 to €10,793
- Gross operating margin +€15,307
up €15,307 (+28.1%), from €54,388 to €69,695
- Financial income -€8,232
no longer reported in 2024 (was €8,232)
- Taxes +€4,376
up €4,376 (+49.2%), from €8,902 to €13,278
- Other operating charges -€4,101
down €4,101 (-34.2%), from €11,979 to €7,878
- Depreciation +€2,327
up €2,327 (+58.9%), from €3,952 to €6,279
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,675 | €202,782 | +€80,107 | +65.3% |
| Fixed assets | 21/28 | €8,814 | €72,984 | +€64,170 | +728.0% |
| Tangible fixed assets | 22/27 | €8,814 | €72,984 | +€64,170 | +728.0% |
| Land and buildings | 22 | - | €50,107 | +€50,107 | |
| Plant, machinery and equipment | 23 | €3,887 | €19,937 | +€16,050 | +412.9% |
| Furniture and vehicles | 24 | €4,927 | €2,940 | -€1,987 | -40.3% |
| Current assets | 29/58 | €113,861 | €129,798 | +€15,937 | +14.0% |
| Amounts receivable within one year | 40/41 | €34,982 | €102,868 | +€67,886 | +194.1% |
| Trade receivables | 40 | €30,708 | €42,868 | +€12,160 | +39.6% |
| Other amounts receivable | 41 | €4,274 | €60,000 | +€55,726 | +1303.8% |
| Cash at bank and in hand | 54/58 | €77,071 | €25,428 | -€51,643 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,808 | €1,502 | -€306 | -16.9% |
| Total equity and liabilities | 10/49 | €122,675 | €202,782 | +€80,107 | +65.3% |
| Equity | 10/15 | €106,728 | €94,438 | -€12,290 | -11.5% |
| Contributions | 10/11 | €8,080 | €8,080 | = | 0.0% |
| Outside capital | 11 | €8,080 | - | -€8,080 | |
| Share premium | 1100/10 | €8,080 | - | -€8,080 | |
| Profit (loss) carried forward | 14 | €98,648 | €86,358 | -€12,290 | -12.5% |
| Amounts payable | 17/49 | €15,947 | €108,344 | +€92,397 | +579.4% |
| Amounts payable after more than one year | 17 | €1,257 | €29,686 | +€28,429 | +2261.7% |
| Financial debts | 170/4 | €1,257 | €29,686 | +€28,429 | +2261.7% |
| Amounts payable within one year | 42/48 | €14,690 | €77,675 | +€62,985 | +428.8% |
| Current portion of amounts payable after more than one year | 42 | €2,672 | €10,793 | +€8,121 | +303.9% |
| Trade debts | 44 | €3,679 | €1,336 | -€2,343 | -63.7% |
| Suppliers | 440/4 | €3,679 | €1,336 | -€2,343 | -63.7% |
| Taxes, remuneration and social security | 45 | €2,339 | €13,768 | +€11,429 | +488.6% |
| Taxes | 450/3 | €2,339 | €13,768 | +€11,429 | +488.6% |
| Other amounts payable | 47/48 | €6,000 | €51,778 | +€45,778 | +763.0% |
| Accrued charges and deferred income | 492/3 | - | €983 | +€983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,952 | €6,279 | +€2,327 | +58.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,170 | €709 | -€461 | -39.4% |
| Other operating charges | 640/8 | €11,979 | €7,878 | -€4,101 | -34.2% |
| Gross operating margin | 9900 | €54,388 | €69,695 | +€15,307 | +28.1% |
| Operating profit (loss) | 9901 | €37,287 | €54,829 | +€17,542 | +47.0% |
| Financial income | 75/76B | €8,232 | - | -€8,232 | |
| Recurring financial income | 75 | €8,232 | - | -€8,232 | |
| Financial charges | 65/66B | €2,390 | €3,841 | +€1,451 | +60.7% |
| Recurring financial charges | 65 | €2,390 | €3,841 | +€1,451 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €43,129 | €50,988 | +€7,859 | +18.2% |
| Income taxes | 67/77 | €8,902 | €13,278 | +€4,376 | +49.2% |
| Profit (loss) for the period | 9904 | €34,227 | €37,710 | +€3,483 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,227 | €37,710 | +€3,483 | +10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.