CBP HOLDING: 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.
CBP HOLDING
Largest movements
- Receivables within one year +€37,420
up €37,420 (+73.0%), from €51,292 to €88,712
of which Other amounts receivable: +€31,610
- Accrued charges and deferred income +€39,294
up €39,294 (+25.8%), from €152,378 to €191,672
- Profit (loss) carried forward +€21,837
up €21,837 (+2.2%), from -€986,340 to -€964,504
- Tax, wage and social debts -€13,477
no longer reported in 2024 (was €13,477)
- Trade debts -€8,532
down €8,532 (-19.2%), from €44,415 to €35,884
- Write-downs -€244,000
new in 2024: -€244,000
- Other operating charges +€243,765
up €243,765 (+39159.0%), from €623 to €244,387
- Gross operating margin +€22,578
up €22,578 (+42.1%), from €53,603 to €76,181
- Taxes -€13,880
down €13,880 (-92.7%), from €14,980 to €1,100
- Financial charges -€4,968
down €4,968 (-9.1%), from €54,778 to €49,809
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €731,436 | €776,065 | +€44,629 | +6.1% |
| Fixed assets | 21/28 | €591,813 | €594,693 | +€2,880 | +0.5% |
| Tangible fixed assets | 22/27 | - | €2,880 | +€2,880 | |
| Plant, machinery and equipment | 23 | - | €2,880 | +€2,880 | |
| Financial fixed assets | 28 | €591,813 | €591,813 | = | 0.0% |
| Current assets | 29/58 | €139,622 | €181,371 | +€41,749 | +29.9% |
| Amounts receivable after more than one year | 29 | €67,444 | €67,444 | = | 0.0% |
| Other amounts receivable | 291 | €67,444 | €67,444 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,292 | €88,712 | +€37,420 | +73.0% |
| Trade receivables | 40 | €5,000 | €10,810 | +€5,810 | +116.2% |
| Other amounts receivable | 41 | €46,292 | €77,902 | +€31,610 | +68.3% |
| Cash at bank and in hand | 54/58 | €20,887 | €25,216 | +€4,329 | +20.7% |
| Total equity and liabilities | 10/49 | €731,436 | €776,065 | +€44,629 | +6.1% |
| Equity | 10/15 | -€155,278 | -€133,441 | +€21,837 | +14.1% |
| Contributions | 10/11 | €712,700 | €712,700 | = | 0.0% |
| Capital | 10 | €712,700 | €712,700 | = | 0.0% |
| Issued capital | 100 | €712,700 | €712,700 | = | 0.0% |
| Revaluation surpluses | 12 | €118,363 | €118,363 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€986,340 | -€964,504 | +€21,837 | +2.2% |
| Amounts payable | 17/49 | €886,713 | €909,506 | +€22,792 | +2.6% |
| Amounts payable after more than one year | 17 | €676,443 | €681,950 | +€5,507 | +0.8% |
| Financial debts | 170/4 | €676,443 | €681,950 | +€5,507 | +0.8% |
| Amounts payable within one year | 42/48 | €57,892 | €35,884 | -€22,009 | -38.0% |
| Trade debts | 44 | €44,415 | €35,884 | -€8,532 | -19.2% |
| Suppliers | 440/4 | €44,415 | €35,884 | -€8,532 | -19.2% |
| Taxes, remuneration and social security | 45 | €13,477 | - | -€13,477 | |
| Taxes | 450/3 | €13,477 | - | -€13,477 | |
| Accrued charges and deferred income | 492/3 | €152,378 | €191,672 | +€39,294 | +25.8% |
| Non-recurring operating income | 76A | - | €24,303 | +€24,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €720 | +€720 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€244,000 | -€244,000 | |
| Other operating charges | 640/8 | €623 | €244,387 | +€243,765 | +39159.0% |
| Gross operating margin | 9900 | €53,603 | €76,181 | +€22,578 | +42.1% |
| Operating profit (loss) | 9901 | €52,981 | €75,073 | +€22,093 | +41.7% |
| Financial income | 75/76B | €2,017 | €3,025 | +€1,008 | +50.0% |
| Recurring financial income | 75 | €2,017 | €3,025 | +€1,008 | +50.0% |
| Financial charges | 65/66B | €54,778 | €49,809 | -€4,968 | -9.1% |
| Recurring financial charges | 65 | €54,778 | €49,809 | -€4,968 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €220 | €28,289 | +€28,069 | +12781.2% |
| Income taxes | 67/77 | €14,980 | €1,100 | -€13,880 | -92.7% |
| Profit (loss) for the period | 9904 | -€14,760 | €27,189 | +€41,949 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,760 | €27,189 | +€41,949 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.