CBrink: 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.
CBrink
Largest movements
- Cash +€54,055
up €54,055 (+110.9%), from €48,745 to €102,801
mainly Net result for the year (+€58,323) and Depreciation (+€12,755)
- Tangible fixed assets -€12,755
down €12,755 (-5.7%), from €222,584 to €209,829
of which Furniture and vehicles: -€11,665
- Receivables within one year +€7,207
up €7,207 (+25.6%), from €28,136 to €35,343
of which Trade receivables: +€7,490
- Current investments +€6,172
up €6,172 (+14.8%), from €41,751 to €47,922
- Reserves +€113,253
up €113,253 (+83.5%), from €135,571 to €248,824
- Profit (loss) carried forward -€54,931
no longer reported in 2025 (was €54,931)
- Debts after one year -€19,129
down €19,129 (-11.6%), from €164,402 to €145,273
- Tax, wage and social debts +€9,702
up €9,702 (+52.0%), from €18,649 to €28,351
- Gross operating margin +€25,138
up €25,138 (+35.2%), from €71,403 to €96,541
- Taxes +€5,082
up €5,082 (+29.5%), from €17,232 to €22,313
- Depreciation +€4,749
up €4,749 (+59.3%), from €8,006 to €12,755
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 | €400,503 | €451,288 | +€50,785 | +12.7% |
| Fixed assets | 21/28 | €222,584 | €209,829 | -€12,755 | -5.7% |
| Tangible fixed assets | 22/27 | €222,584 | €209,829 | -€12,755 | -5.7% |
| Land and buildings | 22 | €182,573 | €181,483 | -€1,090 | -0.6% |
| Furniture and vehicles | 24 | €40,011 | €28,346 | -€11,665 | -29.2% |
| Current assets | 29/58 | €177,919 | €241,459 | +€63,540 | +35.7% |
| Amounts receivable after more than one year | 29 | €58,000 | €55,174 | -€2,826 | -4.9% |
| Other amounts receivable | 291 | €58,000 | €55,174 | -€2,826 | -4.9% |
| Amounts receivable within one year | 40/41 | €28,136 | €35,343 | +€7,207 | +25.6% |
| Trade receivables | 40 | €27,225 | €34,715 | +€7,490 | +27.5% |
| Other amounts receivable | 41 | €911 | €628 | -€283 | -31.1% |
| Current investments | 50/53 | €41,751 | €47,922 | +€6,172 | +14.8% |
| Cash at bank and in hand | 54/58 | €48,745 | €102,801 | +€54,055 | +110.9% |
| Deferred charges and accrued income | 490/1 | €1,287 | €219 | -€1,068 | -83.0% |
| Total equity and liabilities | 10/49 | €400,503 | €451,288 | +€50,785 | +12.7% |
| Equity | 10/15 | €196,702 | €255,024 | +€58,323 | +29.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €135,571 | €248,824 | +€113,253 | +83.5% |
| Distributable reserves | 133 | €135,571 | €248,824 | +€113,253 | +83.5% |
| Profit (loss) carried forward | 14 | €54,931 | - | -€54,931 | |
| Amounts payable | 17/49 | €203,801 | €196,264 | -€7,537 | -3.7% |
| Amounts payable after more than one year | 17 | €164,402 | €145,273 | -€19,129 | -11.6% |
| Financial debts | 170/4 | €164,402 | €145,273 | -€19,129 | -11.6% |
| Amounts payable within one year | 42/48 | €39,005 | €50,580 | +€11,575 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €18,178 | €19,129 | +€951 | +5.2% |
| Trade debts | 44 | €961 | €3,099 | +€2,139 | +222.7% |
| Suppliers | 440/4 | €961 | €3,099 | +€2,139 | +222.7% |
| Taxes, remuneration and social security | 45 | €18,649 | €28,351 | +€9,702 | +52.0% |
| Taxes | 450/3 | €18,649 | €28,351 | +€9,702 | +52.0% |
| Other amounts payable | 47/48 | €1,217 | - | -€1,217 | |
| Accrued charges and deferred income | 492/3 | €395 | €412 | +€17 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,006 | €12,755 | +€4,749 | +59.3% |
| Other operating charges | 640/8 | €1,500 | €1,128 | -€372 | -24.8% |
| Gross operating margin | 9900 | €71,403 | €96,541 | +€25,138 | +35.2% |
| Operating profit (loss) | 9901 | €61,897 | €82,658 | +€20,761 | +33.5% |
| Financial income | 75/76B | €1,137 | €1,500 | +€363 | +31.9% |
| Recurring financial income | 75 | €1,137 | €1,500 | +€363 | +31.9% |
| Financial charges | 65/66B | €3,577 | €3,522 | -€56 | -1.6% |
| Recurring financial charges | 65 | €3,577 | €3,522 | -€56 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €59,457 | €80,636 | +€21,179 | +35.6% |
| Income taxes | 67/77 | €17,232 | €22,313 | +€5,082 | +29.5% |
| Profit (loss) for the period | 9904 | €42,225 | €58,323 | +€16,097 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,225 | €58,323 | +€16,097 | +38.1% |
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.