CBUSINESS: 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.
CBUSINESS
Largest movements
- Tangible fixed assets +€37,931
up €37,931 (+5,232%), from €725 to €38,656
- Receivables within one year +€8,390
up €8,390 (+99.3%), from €8,452 to €16,842
of which Other amounts receivable: +€16,842
- Receivables after one year -€7,410
no longer reported in 2025 (was €7,410)
- Cash -€3,873
down €3,873 (-64.2%), from €6,035 to €2,162
mainly Investment in fixed assets (net) (-€39,372) and Receivables within one year (-€8,390)
- Debts after one year +€31,851
new in 2025: €31,851
- Current portion of long-term debt +€8,369
new in 2025: €8,369
- Tax, wage and social debts -€4,714
down €4,714 (-63.3%), from €7,452 to €2,738
- Other debts -€4,647
no longer reported in 2025 (was €4,647)
- Accrued charges and deferred income +€2,748
new in 2025: €2,748
- Financial income +€10,236
up €10,236 (+2,902%), from €353 to €10,589
of which Non-recurring financial income: +€10,241
- Other operating charges +€7,399
up €7,399 (+707%), from €1,046 to €8,445
- Gross operating margin -€3,078
down €3,078 (-32.9%), from €9,363 to €6,285
- Depreciation +€716
up €716 (+98.7%), from €725 to €1,441
- Taxes +€175
up €175 (+3.3%), from €5,273 to €5,447
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 | €22,622 | €57,660 | +€35,038 | +155% |
| Fixed assets | 21/28 | €725 | €38,656 | +€37,931 | +5,232% |
| Tangible fixed assets | 22/27 | €725 | €38,656 | +€37,931 | +5,232% |
| Furniture and vehicles | 24 | €725 | €38,656 | +€37,931 | +5,232% |
| Current assets | 29/58 | €21,897 | €19,004 | -€2,893 | -13.2% |
| Amounts receivable after more than one year | 29 | €7,410 | - | -€7,410 | |
| Other amounts receivable | 291 | €7,410 | - | -€7,410 | |
| Amounts receivable within one year | 40/41 | €8,452 | €16,842 | +€8,390 | +99.3% |
| Trade receivables | 40 | €8,452 | - | -€8,452 | |
| Other amounts receivable | 41 | - | €16,842 | +€16,842 | |
| Cash at bank and in hand | 54/58 | €6,035 | €2,162 | -€3,873 | -64.2% |
| Total equity and liabilities | 10/49 | €22,622 | €57,660 | +€35,038 | +155% |
| Equity | 10/15 | €10,522 | €11,381 | +€858 | +8.2% |
| Contributions | 10/11 | €1,145 | €1,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,377 | €10,236 | +€858 | +9.2% |
| Amounts payable | 17/49 | €12,100 | €46,280 | +€34,180 | +282% |
| Amounts payable after more than one year | 17 | - | €31,851 | +€31,851 | |
| Financial debts | 170/4 | - | €31,851 | +€31,851 | |
| Amounts payable within one year | 42/48 | €12,100 | €11,680 | -€420 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,369 | +€8,369 | |
| Financial debts | 43 | - | €573 | +€573 | |
| Credit institutions | 430/8 | - | €573 | +€573 | |
| Taxes, remuneration and social security | 45 | €7,452 | €2,738 | -€4,714 | -63.3% |
| Taxes | 450/3 | €7,452 | €2,738 | -€4,714 | -63.3% |
| Other amounts payable | 47/48 | €4,647 | - | -€4,647 | |
| Accrued charges and deferred income | 492/3 | - | €2,748 | +€2,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €725 | €1,441 | +€716 | +98.7% |
| Other operating charges | 640/8 | €1,046 | €8,445 | +€7,399 | +707% |
| Gross operating margin | 9900 | €9,363 | €6,285 | -€3,078 | -32.9% |
| Operating profit (loss) | 9901 | €7,592 | -€3,601 | -€11,193 | |
| Financial income | 75/76B | €353 | €10,589 | +€10,236 | +2,902% |
| Recurring financial income | 75 | €353 | €348 | -€5 | -1.3% |
| Non-recurring financial income | 76B | - | €10,241 | +€10,241 | |
| Financial charges | 65/66B | €857 | €682 | -€174 | -20.4% |
| Recurring financial charges | 65 | €857 | €682 | -€174 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €7,088 | €6,306 | -€782 | -11.0% |
| Income taxes | 67/77 | €5,273 | €5,447 | +€175 | +3.3% |
| Profit (loss) for the period | 9904 | €1,816 | €858 | -€957 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,816 | €858 | -€957 | -52.7% |
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.