CBTI: 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.
CBTI
Largest movements
- Tangible fixed assets +€48,147
up €48,147 (+9.2%), from €523,034 to €571,181
- Other debts +€23,492
up €23,492 (+76.0%), from €30,896 to €54,387
- Reserves +€12,611
up €12,611 (+18.4%), from €68,625 to €81,235
- Profit (loss) carried forward +€10,062
up €10,062 (+79.8%), from €12,611 to €22,673
- Gross operating margin +€23,621
up €23,621 (+33.1%), from €71,281 to €94,902
- Staff costs +€3,816
up €3,816 (+18.3%), from €20,880 to €24,696
- Taxes +€3,081
up €3,081 (+64.0%), from €4,810 to €7,891
- Depreciation +€2,913
up €2,913 (+13.2%), from €22,071 to €24,984
- Other operating charges +€2,527
up €2,527 (+62.2%), from €4,062 to €6,589
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 | €615,623 | €674,625 | +€59,002 | +9.6% |
| Fixed assets | 21/28 | €606,559 | €654,706 | +€48,147 | +7.9% |
| Tangible fixed assets | 22/27 | €523,034 | €571,181 | +€48,147 | +9.2% |
| Land and buildings | 22 | €523,034 | €571,181 | +€48,147 | +9.2% |
| Financial fixed assets | 28 | €83,525 | €83,525 | = | 0.0% |
| Current assets | 29/58 | €9,064 | €19,919 | +€10,855 | +120% |
| Amounts receivable within one year | 40/41 | €4,668 | €11,364 | +€6,695 | +143% |
| Trade receivables | 40 | €4,668 | €11,364 | +€6,695 | +143% |
| Cash at bank and in hand | 54/58 | €871 | €4,924 | +€4,053 | +465% |
| Deferred charges and accrued income | 490/1 | €3,525 | €3,632 | +€107 | +3.0% |
| Total equity and liabilities | 10/49 | €615,623 | €674,625 | +€59,002 | +9.6% |
| Equity | 10/15 | €133,101 | €154,427 | +€21,326 | +16.0% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €68,625 | €81,235 | +€12,611 | +18.4% |
| Distributable reserves | 133 | €68,625 | €81,235 | +€12,611 | +18.4% |
| Profit (loss) carried forward | 14 | €12,611 | €22,673 | +€10,062 | +79.8% |
| Investment grants | 15 | €30,966 | €29,619 | -€1,346 | -4.3% |
| Amounts payable | 17/49 | €482,522 | €520,197 | +€37,676 | +7.8% |
| Amounts payable after more than one year | 17 | €359,936 | €359,632 | -€304 | -0.1% |
| Financial debts | 170/4 | €344,936 | €344,632 | -€304 | -0.1% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,586 | €160,566 | +€37,980 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €46,079 | €52,436 | +€6,356 | +13.8% |
| Trade debts | 44 | €28,753 | €33,357 | +€4,603 | +16.0% |
| Suppliers | 440/4 | €28,753 | €33,357 | +€4,603 | +16.0% |
| Taxes, remuneration and social security | 45 | €16,857 | €20,386 | +€3,529 | +20.9% |
| Taxes | 450/3 | €10,638 | €13,825 | +€3,187 | +30.0% |
| Remuneration and social security | 454/9 | €6,219 | €6,561 | +€342 | +5.5% |
| Other amounts payable | 47/48 | €30,896 | €54,387 | +€23,492 | +76.0% |
| Remuneration, social security and pensions | 62 | €20,880 | €24,696 | +€3,816 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,071 | €24,984 | +€2,913 | +13.2% |
| Other operating charges | 640/8 | €4,062 | €6,589 | +€2,527 | +62.2% |
| Gross operating margin | 9900 | €71,281 | €94,902 | +€23,621 | +33.1% |
| Operating profit (loss) | 9901 | €24,268 | €38,633 | +€14,365 | +59.2% |
| Financial income | 75/76B | €1,398 | €1,347 | -€51 | -3.7% |
| Recurring financial income | 75 | €1,398 | €1,347 | -€51 | -3.7% |
| Financial charges | 65/66B | €8,245 | €9,416 | +€1,171 | +14.2% |
| Recurring financial charges | 65 | €8,245 | €9,416 | +€1,171 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €17,421 | €30,564 | +€13,143 | +75.4% |
| Income taxes | 67/77 | €4,810 | €7,891 | +€3,081 | +64.0% |
| Profit (loss) for the period | 9904 | €12,611 | €22,673 | +€10,062 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,611 | €22,673 | +€10,062 | +79.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.