CBP INVEST: what changed
What changed
CBP INVEST
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €280,287+€867,239
Equity
€3.4m
2024 · €2.5m+€885,326
Cash
€65,477
2024 · €89,062-€23,585
Balance sheet total
€6.2m
2024 · €6.0m+€257,638
Largest movements
Assets
- Receivables within one year +€231,153
up €231,153 (+84.4%), from €273,831 to €504,984
of which Trade receivables: +€193,600
Equity and liabilities
- Profit (loss) carried forward +€885,326
up €885,326 (+35.7%), from €2.5m to €3.4m
- Debts after one year -€797,676
down €797,676 (-34.9%), from €2.3m to €1.5m
of which Other amounts payable: -€557,676
- Tax, wage and social debts +€139,719
up €139,719 (+155%), from €90,296 to €230,015
of which Taxes: +€136,735
- Other debts +€66,781
up €66,781 (+24.0%), from €278,000 to €344,781
- Current portion of long-term debt -€66,684
down €66,684 (-9.3%), from €714,360 to €647,676
Income statement
- Turnover +€960,000
new in 2025: €960,000
- Financial income +€650,000
up €650,000, from €0 to €650,000
- Gross operating margin -€468,995
no longer reported in 2025 (was €468,995)
- Services and other goods +€282,840
new in 2025: €282,840
- Financial charges -€24,298
down €24,298 (-45.1%), from €53,862 to €29,564
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€280,287
Turnover
+€960,000
Other operating income
+€1,687
Services and other goods
-€282,840
Staff costs
+€2,148
Other operating charges
-€261
Other operating items
-€468,995
Financial income
+€650,000
Financial charges
+€24,298
Taxes
-€18,799
Result 2025
€1.1m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
€0
Financing
-€1.1m
Cash 2024
€89,062
From operations (derived)
+€1.1m
Net result for the year
+€1.1m
Receivables after one year
-€50,000
Receivables within one year
-€231,153
Deferred charges and accrued income
-€70
Trade debts
+€34,405
Tax, wage and social debts
+€139,719
Other debts
+€66,781
Accrued charges and deferred income
-€4,233
Financing
-€1.1m
Debts after one year
-€797,676
Current portion of long-term debt
-€66,684
Contributions, distributions and other
-€262,200
Cash 2025
€65,477
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,962,863 | €6,220,501 | +€257,638 | +4.3% |
| Fixed assets | 21/28 | €5,309,357 | €5,309,357 | = | 0.0% |
| Financial fixed assets | 28 | €5,309,357 | €5,309,357 | = | 0.0% |
| Affiliated companies | 280/1 | - | €5,309,357 | +€5.3m | |
| Participating interests | 280 | - | €5,309,357 | +€5.3m | |
| Current assets | 29/58 | €653,506 | €911,143 | +€257,638 | +39.4% |
| Amounts receivable after more than one year | 29 | €290,000 | €340,000 | +€50,000 | +17.2% |
| Other amounts receivable | 291 | €290,000 | €340,000 | +€50,000 | +17.2% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €273,831 | €504,984 | +€231,153 | +84.4% |
| Trade receivables | 40 | €0 | €193,600 | +€193,600 | |
| Other amounts receivable | 41 | €273,831 | €311,384 | +€37,553 | +13.7% |
| Cash at bank and in hand | 54/58 | €89,062 | €65,477 | -€23,585 | -26.5% |
| Deferred charges and accrued income | 490/1 | €612 | €682 | +€70 | +11.4% |
| Total equity and liabilities | 10/49 | €5,962,863 | €6,220,501 | +€257,638 | +4.3% |
| Equity | 10/15 | €2,544,343 | €3,429,669 | +€885,326 | +34.8% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,483,343 | €3,368,669 | +€885,326 | +35.7% |
| Amounts payable | 17/49 | €3,418,520 | €2,790,832 | -€627,688 | -18.4% |
| Amounts payable after more than one year | 17 | €2,287,004 | €1,489,328 | -€797,676 | -34.9% |
| Financial debts | 170/4 | €1,120,000 | €880,000 | -€240,000 | -21.4% |
| Credit institutions | 173 | - | €880,000 | +€880,000 | |
| Other amounts payable | 178/9 | €1,167,004 | €609,328 | -€557,676 | -47.8% |
| Amounts payable within one year | 42/48 | €1,111,060 | €1,285,281 | +€174,221 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €714,360 | €647,676 | -€66,684 | -9.3% |
| Trade debts | 44 | €28,404 | €62,809 | +€34,405 | +121% |
| Suppliers | 440/4 | €28,404 | €62,809 | +€34,405 | +121% |
| Taxes, remuneration and social security | 45 | €90,296 | €230,015 | +€139,719 | +155% |
| Taxes | 450/3 | €75,398 | €212,132 | +€136,735 | +181% |
| Remuneration and social security | 454/9 | €14,898 | €17,883 | +€2,985 | +20.0% |
| Other amounts payable | 47/48 | €278,000 | €344,781 | +€66,781 | +24.0% |
| Accrued charges and deferred income | 492/3 | €20,455 | €16,222 | -€4,233 | -20.7% |
| Operating income | 70/76A | - | €961,687 | +€961,687 | |
| Turnover | 70 | - | €960,000 | +€960,000 | |
| Other operating income | 74 | - | €1,687 | +€1,687 | |
| Operating charges | 60/66A | - | €341,176 | +€341,176 | |
| Services and other goods | 61 | - | €282,840 | +€282,840 | |
| Remuneration, social security and pensions | 62 | €59,257 | €57,109 | -€2,148 | -3.6% |
| Other operating charges | 640/8 | €968 | €1,228 | +€261 | +26.9% |
| Gross operating margin | 9900 | €468,995 | - | -€468,995 | |
| Operating profit (loss) | 9901 | €408,771 | €620,511 | +€211,740 | +51.8% |
| Financial income | 75/76B | €0 | €650,000 | +€650,000 | |
| Recurring financial income | 75 | €0 | €650,000 | +€650,000 | |
| Income from financial fixed assets | 750 | - | €650,000 | +€650,000 | |
| Financial charges | 65/66B | €53,862 | €29,564 | -€24,298 | -45.1% |
| Recurring financial charges | 65 | €53,862 | €29,564 | -€24,298 | -45.1% |
| Debt charges | 650 | - | €29,057 | +€29,057 | |
| Other financial charges | 652/9 | - | €507 | +€507 | |
| Profit (loss) for the period before taxes | 9903 | €354,909 | €1,240,947 | +€886,038 | +250% |
| Income taxes | 67/77 | €74,622 | €93,421 | +€18,799 | +25.2% |
| Taxes | 670/3 | - | €93,421 | +€93,421 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €280,287 | €1,147,526 | +€867,239 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €280,287 | €1,147,526 | +€867,239 | +309% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.