CBServices: what changed
CBServices
Largest movements
- Tangible fixed assets -€23,146
down €23,146 (-67.9%), from €34,096 to €10,950
- Receivables within one year +€22,336
up €22,336 (+164%), from €13,622 to €35,958
of which Other amounts receivable: +€19,149
- Cash +€1,475
up €1,475 (+5.3%), from €27,596 to €29,070
mainly Net result for the year (+€25,972) and Depreciation (+€24,310)
- Other debts +€15,500
up €15,500 (+88.6%), from €17,500 to €33,000
- Tax, wage and social debts +€12,827
up €12,827 (+96.9%), from €13,233 to €26,060
- Current portion of long-term debt -€10,558
down €10,558 (-65.9%), from €16,024 to €5,465
- Reserves -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Debts after one year -€5,465
no longer reported in 2025 (was €5,465)
- Gross operating margin +€16,569
up €16,569 (+34.3%), from €48,285 to €64,853
- Taxes +€4,040
up €4,040 (+86.6%), from €4,664 to €8,704
- Financial charges -€1,441
down €1,441 (-33.7%), from €4,275 to €2,834
- Depreciation +€774
up €774 (+3.3%), from €23,536 to €24,310
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,072 | €77,493 | +€1,421 | +1.9% |
| Fixed assets | 21/28 | €34,096 | €10,950 | -€23,146 | -67.9% |
| Tangible fixed assets | 22/27 | €34,096 | €10,950 | -€23,146 | -67.9% |
| Furniture and vehicles | 24 | €34,096 | €10,950 | -€23,146 | -67.9% |
| Current assets | 29/58 | €41,976 | €66,543 | +€24,568 | +58.5% |
| Amounts receivable within one year | 40/41 | €13,622 | €35,958 | +€22,336 | +164% |
| Trade receivables | 40 | - | €3,187 | +€3,187 | |
| Other amounts receivable | 41 | €13,622 | €32,771 | +€19,149 | +141% |
| Cash at bank and in hand | 54/58 | €27,596 | €29,070 | +€1,475 | +5.3% |
| Deferred charges and accrued income | 490/1 | €758 | €1,515 | +€757 | +99.8% |
| Total equity and liabilities | 10/49 | €76,072 | €77,493 | +€1,421 | +1.9% |
| Equity | 10/15 | €17,584 | €10,557 | -€7,028 | -40.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Distributable reserves | 133 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Profit (loss) carried forward | 14 | €84 | €3,057 | +€2,972 | +3,519% |
| Amounts payable | 17/49 | €58,487 | €66,937 | +€8,449 | +14.4% |
| Amounts payable after more than one year | 17 | €5,465 | - | -€5,465 | |
| Financial debts | 170/4 | €5,465 | - | -€5,465 | |
| Amounts payable within one year | 42/48 | €53,022 | €66,937 | +€13,915 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €16,024 | €5,465 | -€10,558 | -65.9% |
| Trade debts | 44 | €6,265 | €2,411 | -€3,854 | -61.5% |
| Suppliers | 440/4 | €6,265 | €2,411 | -€3,854 | -61.5% |
| Taxes, remuneration and social security | 45 | €13,233 | €26,060 | +€12,827 | +96.9% |
| Taxes | 450/3 | €13,233 | €26,060 | +€12,827 | +96.9% |
| Other amounts payable | 47/48 | €17,500 | €33,000 | +€15,500 | +88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,536 | €24,310 | +€774 | +3.3% |
| Other operating charges | 640/8 | €4,354 | €4,327 | -€28 | -0.6% |
| Gross operating margin | 9900 | €48,285 | €64,853 | +€16,569 | +34.3% |
| Operating profit (loss) | 9901 | €20,394 | €36,217 | +€15,823 | +77.6% |
| Financial income | 75/76B | €758 | €1,293 | +€535 | +70.5% |
| Recurring financial income | 75 | €758 | €1,293 | +€535 | +70.5% |
| Financial charges | 65/66B | €4,275 | €2,834 | -€1,441 | -33.7% |
| Recurring financial charges | 65 | €4,275 | €2,834 | -€1,441 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €16,877 | €34,676 | +€17,799 | +105% |
| Income taxes | 67/77 | €4,664 | €8,704 | +€4,040 | +86.6% |
| Profit (loss) for the period | 9904 | €12,214 | €25,972 | +€13,758 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €12,214 | €25,972 | +€13,758 | +113% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.