CBS: what changed
Two financial 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.
CBS
Largest movements
- Cash +€118,372
up €118,372 (+246.6%), from €48,005 to €166,377
mainly Net result for the year (+€113,060) and Trade debts (+€49,470)
- Receivables within one year +€78,836
up €78,836 (+1313.7%), from €6,001 to €84,837
of which Trade receivables: +€47,885
- Reserves +€113,060
up €113,060 (+377.2%), from €29,975 to €143,035
- Trade debts +€49,470
up €49,470 (+71324.0%), from €69 to €49,540
- Tax, wage and social debts +€32,630
up €32,630 (+165.1%), from €19,765 to €52,395
of which Taxes: +€30,830
- Gross operating margin +€137,646
up €137,646 (+547.6%), from €25,135 to €162,780
- Taxes +€43,360
up €43,360 (+797.9%), from €5,435 to €48,795
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 | €54,006 | €251,214 | +€197,207 | +365.2% |
| Current assets | 29/58 | €54,006 | €251,214 | +€197,207 | +365.2% |
| Amounts receivable within one year | 40/41 | €6,001 | €84,837 | +€78,836 | +1313.7% |
| Trade receivables | 40 | €4,050 | €51,935 | +€47,885 | +1182.4% |
| Other amounts receivable | 41 | €1,951 | €32,901 | +€30,950 | +1586.3% |
| Cash at bank and in hand | 54/58 | €48,005 | €166,377 | +€118,372 | +246.6% |
| Total equity and liabilities | 10/49 | €54,006 | €251,214 | +€197,207 | +365.2% |
| Equity | 10/15 | €31,975 | €145,035 | +€113,060 | +353.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,975 | €143,035 | +€113,060 | +377.2% |
| Distributable reserves | 133 | €29,975 | €143,035 | +€113,060 | +377.2% |
| Amounts payable | 17/49 | €22,031 | €106,179 | +€84,147 | +381.9% |
| Amounts payable within one year | 42/48 | €19,834 | €102,559 | +€82,725 | +417.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €69 | €49,540 | +€49,470 | +71324.0% |
| Suppliers | 440/4 | €69 | €49,540 | +€49,470 | +71324.0% |
| Taxes, remuneration and social security | 45 | €19,765 | €52,395 | +€32,630 | +165.1% |
| Taxes | 450/3 | €17,965 | €48,795 | +€30,830 | +171.6% |
| Remuneration and social security | 454/9 | €1,800 | €3,600 | +€1,800 | +100.0% |
| Other amounts payable | 47/48 | - | €624 | +€624 | |
| Accrued charges and deferred income | 492/3 | €2,197 | €3,620 | +€1,423 | +64.7% |
| Other operating charges | 640/8 | €1,952 | €701 | -€1,251 | -64.1% |
| Gross operating margin | 9900 | €25,135 | €162,780 | +€137,646 | +547.6% |
| Operating profit (loss) | 9901 | €23,183 | €162,079 | +€138,896 | +599.1% |
| Financial income | 75/76B | €0 | €330 | +€330 | |
| Recurring financial income | 75 | €0 | €330 | +€330 | |
| Financial charges | 65/66B | €147 | €554 | +€407 | +277.8% |
| Recurring financial charges | 65 | €147 | €554 | +€407 | +277.8% |
| Profit (loss) for the period before taxes | 9903 | €23,036 | €161,855 | +€138,819 | +602.6% |
| Income taxes | 67/77 | €5,435 | €48,795 | +€43,360 | +797.9% |
| Profit (loss) for the period | 9904 | €17,602 | €113,060 | +€95,458 | +542.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,602 | €113,060 | +€95,458 | +542.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.