CBUYS: what changed
Two fiscal 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.
CBUYS
Largest movements
- Cash +€19,277
up €19,277 (+46.6%), from €41,334 to €60,611
mainly Net result for the year (+€76,095) and Other debts (+€15,987)
- Current investments -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tangible fixed assets -€10,833
down €10,833 (-33.3%), from €32,492 to €21,659
of which Furniture and vehicles: -€10,802
- Receivables within one year +€7,679
up €7,679 (+76.3%), from €10,062 to €17,741
of which Other amounts receivable: +€4,268
- Other debts +€15,987
up €15,987 (+24.6%), from €64,926 to €80,913
- Debts after one year -€11,260
down €11,260 (-62.6%), from €17,986 to €6,726
- Tax, wage and social debts -€3,264
down €3,264 (-59.0%), from €5,529 to €2,265
- Gross operating margin +€18,439
up €18,439 (+19.8%), from €93,310 to €111,749
- Taxes +€3,636
up €3,636 (+22.5%), from €16,197 to €19,833
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.
Cash bridge derived
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 | €102,369 | €104,165 | +€1,795 | +1.8% |
| Fixed assets | 21/28 | €32,492 | €21,659 | -€10,833 | -33.3% |
| Tangible fixed assets | 22/27 | €32,492 | €21,659 | -€10,833 | -33.3% |
| Plant, machinery and equipment | 23 | €5,442 | €5,412 | -€31 | -0.6% |
| Furniture and vehicles | 24 | €27,050 | €16,247 | -€10,802 | -39.9% |
| Current assets | 29/58 | €69,877 | €82,505 | +€12,628 | +18.1% |
| Amounts receivable within one year | 40/41 | €10,062 | €17,741 | +€7,679 | +76.3% |
| Trade receivables | 40 | €10,062 | €13,474 | +€3,411 | +33.9% |
| Other amounts receivable | 41 | - | €4,268 | +€4,268 | |
| Current investments | 50/53 | €15,000 | €0 | -€15,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €41,334 | €60,611 | +€19,277 | +46.6% |
| Deferred charges and accrued income | 490/1 | €3,481 | €4,153 | +€672 | +19.3% |
| Total equity and liabilities | 10/49 | €102,369 | €104,165 | +€1,795 | +1.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,369 | €101,165 | +€1,795 | +1.8% |
| Amounts payable after more than one year | 17 | €17,986 | €6,726 | -€11,260 | -62.6% |
| Financial debts | 170/4 | €17,986 | €6,726 | -€11,260 | -62.6% |
| Amounts payable within one year | 42/48 | €81,383 | €94,439 | +€13,056 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €10,928 | €11,260 | +€332 | +3.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,529 | €2,265 | -€3,264 | -59.0% |
| Taxes | 450/3 | €5,529 | €2,265 | -€3,264 | -59.0% |
| Other amounts payable | 47/48 | €64,926 | €80,913 | +€15,987 | +24.6% |
| Remuneration, social security and pensions | 62 | €1,734 | €1,552 | -€183 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,886 | €13,333 | +€447 | +3.5% |
| Other operating charges | 640/8 | €565 | €511 | -€54 | -9.6% |
| Gross operating margin | 9900 | €93,310 | €111,749 | +€18,439 | +19.8% |
| Operating profit (loss) | 9901 | €78,124 | €96,354 | +€18,229 | +23.3% |
| Financial income | 75/76B | €0 | €338 | +€337 | +3374900.0% |
| Recurring financial income | 75 | €0 | €338 | +€337 | +3374900.0% |
| Financial charges | 65/66B | €1,070 | €763 | -€308 | -28.7% |
| Recurring financial charges | 65 | €1,070 | €763 | -€308 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €77,054 | €95,928 | +€18,874 | +24.5% |
| Income taxes | 67/77 | €16,197 | €19,833 | +€3,636 | +22.5% |
| Profit (loss) for the period | 9904 | €60,857 | €76,095 | +€15,238 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,857 | €76,095 | +€15,238 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.