CBplus: what changed
CBplus
Largest movements
- Financial fixed assets -€525,000
down €525,000 (-65.6%), from €800,000 to €275,000
- Profit (loss) carried forward -€447,194
new in 2025: -€447,194
- Reserves -€82,352
down €82,352 (-100%), from €82,352 to €0
- Other debts +€77,248
up €77,248 (+76.1%), from €101,523 to €178,771
- Debts after one year -€72,389
down €72,389 (-14.8%), from €488,713 to €416,323
- Financial charges +€530,823
up €530,823 (+3,768%), from €14,087 to €544,910
of which Non-recurring financial charges: +€525,000
- Gross operating margin -€1,748
down €1,748 (-10.0%), from €17,572 to €15,823
- Taxes -€1,348
down €1,348 (-100%), from €1,348 to €0
- Other operating charges -€1,039
down €1,039 (-65.0%), from €1,598 to €559
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €806,376 | €280,190 | -€526,186 | -65.3% |
| Fixed assets | 21/28 | €800,000 | €275,000 | -€525,000 | -65.6% |
| Financial fixed assets | 28 | €800,000 | €275,000 | -€525,000 | -65.6% |
| Current assets | 29/58 | €6,376 | €5,190 | -€1,186 | -18.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €84 | €504 | +€420 | +497% |
| Deferred charges and accrued income | 490/1 | €6,292 | €4,686 | -€1,606 | -25.5% |
| Total equity and liabilities | 10/49 | €806,376 | €280,190 | -€526,186 | -65.3% |
| Equity | 10/15 | €132,352 | -€397,194 | -€529,546 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €82,352 | €0 | -€82,352 | -100% |
| Distributable reserves | 133 | €82,352 | €0 | -€82,352 | -100% |
| Profit (loss) carried forward | 14 | - | -€447,194 | -€447,194 | |
| Amounts payable | 17/49 | €674,024 | €677,384 | +€3,360 | +0.5% |
| Amounts payable after more than one year | 17 | €488,713 | €416,323 | -€72,389 | -14.8% |
| Financial debts | 170/4 | €488,713 | €416,323 | -€72,389 | -14.8% |
| Amounts payable within one year | 42/48 | €185,312 | €261,061 | +€75,749 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €71,482 | €72,389 | +€908 | +1.3% |
| Trade debts | 44 | €466 | €15 | -€450 | -96.7% |
| Suppliers | 440/4 | €466 | €15 | -€450 | -96.7% |
| Taxes, remuneration and social security | 45 | €11,841 | €9,885 | -€1,956 | -16.5% |
| Taxes | 450/3 | €11,841 | €9,885 | -€1,956 | -16.5% |
| Other amounts payable | 47/48 | €101,523 | €178,771 | +€77,248 | +76.1% |
| Other operating charges | 640/8 | €1,598 | €559 | -€1,039 | -65.0% |
| Gross operating margin | 9900 | €17,572 | €15,823 | -€1,748 | -10.0% |
| Operating profit (loss) | 9901 | €15,974 | €15,264 | -€710 | -4.4% |
| Financial income | 75/76B | €0 | €100 | +€100 | |
| Recurring financial income | 75 | €0 | €100 | +€100 | |
| Financial charges | 65/66B | €14,087 | €544,910 | +€530,823 | +3,768% |
| Recurring financial charges | 65 | €14,087 | €19,910 | +€5,823 | +41.3% |
| Non-recurring financial charges | 66B | - | €525,000 | +€525,000 | |
| Profit (loss) for the period before taxes | 9903 | €1,887 | -€529,546 | -€531,433 | |
| Income taxes | 67/77 | €1,348 | €0 | -€1,348 | -100% |
| Profit (loss) for the period | 9904 | €539 | -€529,546 | -€530,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €539 | -€529,546 | -€530,085 |
Next steps
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 4 November 2026 via checked.be.