CBS BUILDING SOLUTIONS: 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 BUILDING SOLUTIONS
Largest movements
- Receivables within one year +€380,554
up €380,554 (+3,853%), from €9,878 to €390,432
of which Trade receivables: +€390,319
- Stocks and contracts +€240,954
up €240,954 (+66.2%), from €363,875 to €604,829
- Cash -€14,602
no longer reported in 2025 (was €14,602)
mainly Receivables within one year (-€380,554) and Stocks and contracts (-€240,954)
- Other debts +€301,999
new in 2025: €301,999
- Debts after one year +€248,989
up €248,989 (+97.8%), from €254,538 to €503,528
- Reserves +€42,220
up €42,220 (+56.8%), from €74,347 to €116,567
of which Distributable reserves: +€42,220
- Short-term financial debts +€12,421
new in 2025: €12,421
- Trade debts -€10,450
down €10,450 (-30.2%), from €34,651 to €24,201
- Gross operating margin -€26,650
down €26,650 (-21.1%), from €126,465 to €99,815
- Financial charges +€10,112
up €10,112 (+55.1%), from €18,366 to €28,478
- Financial income +€5,063
up €5,063 (+7,685%), from €66 to €5,129
- Taxes +€2,839
up €2,839 (+13.9%), from €20,468 to €23,308
- Other operating charges -€1,750
down €1,750 (-35.9%), from €4,872 to €3,121
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.
Derived cash bridge
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 | €437,440 | €1,041,146 | +€603,706 | +138% |
| Fixed assets | 21/28 | €45,280 | €39,641 | -€5,639 | -12.5% |
| Tangible fixed assets | 22/27 | €44,480 | €38,841 | -€5,639 | -12.7% |
| Land and buildings | 22 | €17,733 | €16,965 | -€769 | -4.3% |
| Plant, machinery and equipment | 23 | €3,052 | €4,013 | +€961 | +31.5% |
| Furniture and vehicles | 24 | €23,694 | €17,863 | -€5,832 | -24.6% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €392,160 | €1,001,505 | +€609,345 | +155% |
| Stocks and contracts in progress | 3 | €363,875 | €604,829 | +€240,954 | +66.2% |
| Stocks | 30/36 | €363,875 | €604,829 | +€240,954 | +66.2% |
| Amounts receivable within one year | 40/41 | €9,878 | €390,432 | +€380,554 | +3,853% |
| Trade receivables | 40 | - | €390,319 | +€390,319 | |
| Other amounts receivable | 41 | €9,878 | €113 | -€9,765 | -98.9% |
| Cash at bank and in hand | 54/58 | €14,602 | - | -€14,602 | |
| Deferred charges and accrued income | 490/1 | €3,805 | €6,244 | +€2,440 | +64.1% |
| Total equity and liabilities | 10/49 | €437,440 | €1,041,146 | +€603,706 | +138% |
| Equity | 10/15 | €122,947 | €165,167 | +€42,220 | +34.3% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €74,347 | €116,567 | +€42,220 | +56.8% |
| Non-distributable reserves | 130/1 | €3,083 | €3,083 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,083 | €3,083 | = | 0.0% |
| Distributable reserves | 133 | €71,264 | €113,484 | +€42,220 | +59.2% |
| Amounts payable | 17/49 | €314,492 | €875,979 | +€561,487 | +179% |
| Amounts payable after more than one year | 17 | €254,538 | €503,528 | +€248,989 | +97.8% |
| Financial debts | 170/4 | €254,538 | €503,528 | +€248,989 | +97.8% |
| Amounts payable within one year | 42/48 | €59,954 | €372,451 | +€312,498 | +521% |
| Current portion of amounts payable after more than one year | 42 | €4,834 | €5,079 | +€244 | +5.1% |
| Financial debts | 43 | - | €12,421 | +€12,421 | |
| Credit institutions | 430/8 | - | €12,421 | +€12,421 | |
| Trade debts | 44 | €34,651 | €24,201 | -€10,450 | -30.2% |
| Suppliers | 440/4 | €34,651 | €24,201 | -€10,450 | -30.2% |
| Taxes, remuneration and social security | 45 | €20,468 | €28,752 | +€8,283 | +40.5% |
| Taxes | 450/3 | €20,468 | €28,752 | +€8,283 | +40.5% |
| Other amounts payable | 47/48 | - | €301,999 | +€301,999 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,829 | €7,817 | +€988 | +14.5% |
| Other operating charges | 640/8 | €4,872 | €3,121 | -€1,750 | -35.9% |
| Gross operating margin | 9900 | €126,465 | €99,815 | -€26,650 | -21.1% |
| Operating profit (loss) | 9901 | €114,765 | €88,877 | -€25,888 | -22.6% |
| Financial income | 75/76B | €66 | €5,129 | +€5,063 | +7,685% |
| Recurring financial income | 75 | €66 | €5,129 | +€5,063 | +7,685% |
| Financial charges | 65/66B | €18,366 | €28,478 | +€10,112 | +55.1% |
| Recurring financial charges | 65 | €18,366 | €28,478 | +€10,112 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €96,465 | €65,527 | -€30,937 | -32.1% |
| Income taxes | 67/77 | €20,468 | €23,308 | +€2,839 | +13.9% |
| Profit (loss) for the period | 9904 | €75,997 | €42,220 | -€33,777 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,997 | €42,220 | -€33,777 | -44.4% |
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 23 October 2026 via checked.be.