CBPR: 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.
CBPR
Largest movements
- Receivables after one year +€11,271
up €11,271 (+15.4%), from €73,024 to €84,296
- Receivables within one year +€7,653
up €7,653 (+198.3%), from €3,859 to €11,512
of which Trade receivables: +€7,447
- Cash -€6,746
down €6,746 (-31.7%), from €21,314 to €14,567
mainly Receivables after one year (-€11,271) and Receivables within one year (-€7,653)
- Tangible fixed assets +€3,654
up €3,654 (+315.3%), from €1,159 to €4,813
- Deferred charges and accrued income +€1,645
new in 2025: €1,645
- Other debts +€19,345
up €19,345 (+24.4%), from €79,424 to €98,769
- Trade debts -€2,582
no longer reported in 2025 (was €2,582)
- Gross operating margin -€6,927
down €6,927, from €5,904 to -€1,022
- Depreciation +€978
up €978 (+228.8%), from €428 to €1,406
- Other operating charges +€446
up €446 (+115.9%), from €384 to €830
- Financial income -€61
down €61 (-1.9%), from €3,144 to €3,083
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 | €102,848 | €119,220 | +€16,372 | +15.9% |
| Fixed assets | 21/28 | €1,159 | €4,813 | +€3,654 | +315.3% |
| Tangible fixed assets | 22/27 | €1,159 | €4,813 | +€3,654 | +315.3% |
| Furniture and vehicles | 24 | €1,159 | €4,813 | +€3,654 | +315.3% |
| Current assets | 29/58 | €101,689 | €114,407 | +€12,718 | +12.5% |
| Amounts receivable after more than one year | 29 | €73,024 | €84,296 | +€11,271 | +15.4% |
| Trade receivables | 290 | €73,024 | €84,296 | +€11,271 | +15.4% |
| Stocks and contracts in progress | 3 | €3,492 | €2,388 | -€1,105 | -31.6% |
| Stocks | 30/36 | €3,492 | €2,388 | -€1,105 | -31.6% |
| Amounts receivable within one year | 40/41 | €3,859 | €11,512 | +€7,653 | +198.3% |
| Trade receivables | 40 | €2,322 | €9,770 | +€7,447 | +320.7% |
| Other amounts receivable | 41 | €1,537 | €1,742 | +€205 | +13.4% |
| Cash at bank and in hand | 54/58 | €21,314 | €14,567 | -€6,746 | -31.7% |
| Deferred charges and accrued income | 490/1 | - | €1,645 | +€1,645 | |
| Total equity and liabilities | 10/49 | €102,848 | €119,220 | +€16,372 | +15.9% |
| Equity | 10/15 | €20,620 | €20,370 | -€249 | -1.2% |
| Contributions | 10/11 | €20,400 | €20,400 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,280 | -€2,530 | -€249 | -10.9% |
| Amounts payable | 17/49 | €82,228 | €98,849 | +€16,621 | +20.2% |
| Amounts payable within one year | 42/48 | €82,228 | €98,849 | +€16,621 | +20.2% |
| Trade debts | 44 | €2,582 | - | -€2,582 | |
| Suppliers | 440/4 | €2,582 | - | -€2,582 | |
| Taxes, remuneration and social security | 45 | €223 | €81 | -€142 | -63.8% |
| Taxes | 450/3 | €223 | €81 | -€142 | -63.8% |
| Other amounts payable | 47/48 | €79,424 | €98,769 | +€19,345 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €428 | €1,406 | +€978 | +228.8% |
| Other operating charges | 640/8 | €384 | €830 | +€446 | +115.9% |
| Gross operating margin | 9900 | €5,904 | -€1,022 | -€6,927 | |
| Operating profit (loss) | 9901 | €5,092 | -€3,259 | -€8,351 | |
| Financial income | 75/76B | €3,144 | €3,083 | -€61 | -1.9% |
| Recurring financial income | 75 | €3,144 | €3,083 | -€61 | -1.9% |
| Financial charges | 65/66B | €52 | €74 | +€22 | +41.2% |
| Recurring financial charges | 65 | €52 | €74 | +€22 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €8,184 | -€249 | -€8,433 | |
| Profit (loss) for the period | 9904 | €8,184 | -€249 | -€8,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,184 | -€249 | -€8,433 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.