CBPNEU: 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.
CBPNEU
Largest movements
- Cash +€78,357
up €78,357 (+50.8%), from €154,103 to €232,460
mainly Net result for the year (+€85,987) and Other debts (+€59,966)
- Intangible fixed assets -€6,500
down €6,500 (-14.3%), from €45,500 to €39,000
- Other debts +€59,966
up €59,966 (+457.0%), from €13,123 to €73,089
- Tax, wage and social debts +€12,898
up €12,898 (+518.0%), from €2,490 to €15,388
of which Taxes: +€12,898
- Gross operating margin -€5,918
down €5,918 (-4.8%), from €122,858 to €116,940
- Taxes -€1,273
down €1,273 (-5.1%), from €25,187 to €23,915
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 | €254,827 | €326,915 | +€72,088 | +28.3% |
| Fixed assets | 21/28 | €45,677 | €39,000 | -€6,677 | -14.6% |
| Intangible fixed assets | 21 | €45,500 | €39,000 | -€6,500 | -14.3% |
| Tangible fixed assets | 22/27 | €177 | - | -€177 | |
| Plant, machinery and equipment | 23 | €177 | - | -€177 | |
| Current assets | 29/58 | €209,150 | €287,915 | +€78,765 | +37.7% |
| Amounts receivable within one year | 40/41 | €813 | €3,072 | +€2,259 | +278.1% |
| Other amounts receivable | 41 | €813 | €3,072 | +€2,259 | +278.1% |
| Cash at bank and in hand | 54/58 | €154,103 | €232,460 | +€78,357 | +50.8% |
| Deferred charges and accrued income | 490/1 | €54,234 | €52,383 | -€1,851 | -3.4% |
| Total equity and liabilities | 10/49 | €254,827 | €326,915 | +€72,088 | +28.3% |
| Equity | 10/15 | €237,928 | €237,928 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,928 | €234,928 | = | 0.0% |
| Amounts payable | 17/49 | €16,900 | €88,987 | +€72,088 | +426.6% |
| Amounts payable within one year | 42/48 | €16,900 | €88,987 | +€72,088 | +426.6% |
| Trade debts | 44 | €1,287 | €510 | -€777 | -60.4% |
| Suppliers | 440/4 | €1,287 | €510 | -€777 | -60.4% |
| Taxes, remuneration and social security | 45 | €2,490 | €15,388 | +€12,898 | +518.0% |
| Taxes | 450/3 | - | €12,898 | +€12,898 | |
| Remuneration and social security | 454/9 | €2,490 | €2,490 | = | 0.0% |
| Other amounts payable | 47/48 | €13,123 | €73,089 | +€59,966 | +457.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,937 | €6,677 | -€260 | -3.8% |
| Other operating charges | 640/8 | €549 | €182 | -€367 | -66.9% |
| Gross operating margin | 9900 | €122,858 | €116,940 | -€5,918 | -4.8% |
| Operating profit (loss) | 9901 | €115,371 | €110,081 | -€5,290 | -4.6% |
| Financial income | 75/76B | €11 | €1 | -€10 | -90.5% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -90.5% |
| Financial charges | 65/66B | €239 | €180 | -€59 | -24.5% |
| Recurring financial charges | 65 | €239 | €180 | -€59 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €115,143 | €109,902 | -€5,242 | -4.6% |
| Income taxes | 67/77 | €25,187 | €23,915 | -€1,273 | -5.1% |
| Profit (loss) for the period | 9904 | €89,956 | €85,987 | -€3,969 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,956 | €85,987 | -€3,969 | -4.4% |
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 3 October 2026 via checked.be.