CBSP RENOVATION: 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.
CBSP RENOVATION
Largest movements
- Cash -€16
no longer reported in 2025 (was €16)
mainly Other debts (-€5,490)
- Other debts -€5,490
down €5,490 (-56.7%), from €9,690 to €4,200
- Profit (loss) carried forward +€5,283
up €5,283 (+29.8%), from -€17,734 to -€12,451
- Current portion of long-term debt +€191
new in 2025: €191
- Gross operating margin +€4,645
up €4,645 (+550%), from €845 to €5,490
- Financial charges +€207
new in 2025: €207
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 | €16 | - | -€16 | |
| Current assets | 29/58 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €16 | - | -€16 | |
| Total equity and liabilities | 10/49 | €16 | €0 | -€16 | -100% |
| Equity | 10/15 | -€9,674 | -€4,391 | +€5,283 | +54.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,734 | -€12,451 | +€5,283 | +29.8% |
| Amounts payable | 17/49 | €9,690 | €4,391 | -€5,299 | -54.7% |
| Amounts payable within one year | 42/48 | €9,690 | €4,391 | -€5,299 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | - | €191 | +€191 | |
| Other amounts payable | 47/48 | €9,690 | €4,200 | -€5,490 | -56.7% |
| Gross operating margin | 9900 | €845 | €5,490 | +€4,645 | +550% |
| Operating profit (loss) | 9901 | €845 | €5,490 | +€4,645 | +550% |
| Financial charges | 65/66B | - | €207 | +€207 | |
| Recurring financial charges | 65 | - | €207 | +€207 | |
| Profit (loss) for the period before taxes | 9903 | €845 | €5,283 | +€4,438 | +525% |
| Profit (loss) for the period | 9904 | €845 | €5,283 | +€4,438 | +525% |
| Profit (loss) for the period to be appropriated | 9905 | €845 | €5,283 | +€4,438 | +525% |
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 19 October 2026 via checked.be.