CBV HOLDING: 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.
CBV HOLDING
Largest movements
- Cash +€87,721
up €87,721 (+20.8%), from €422,040 to €509,761
mainly Net result for the year (+€105,550) and Tax, wage and social debts (+€6,959)
- Reserves +€86,000
up €86,000 (+5.1%), from €1.7m to €1.8m
of which Distributable reserves: +€86,000
- Financial income +€2,348
up €2,348 (+7.0%), from €33,506 to €35,854
- Taxes +€1,450
up €1,450 (+4.1%), from €35,461 to €36,911
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 | €2,003,536 | €2,097,856 | +€94,320 | +4.7% |
| Fixed assets | 21/28 | €1,004,500 | €1,004,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,004,500 | €1,004,500 | = | 0.0% |
| Current assets | 29/58 | €999,036 | €1,093,356 | +€94,320 | +9.4% |
| Amounts receivable within one year | 40/41 | €7,732 | €14,000 | +€6,268 | +81.1% |
| Other amounts receivable | 41 | €7,732 | €14,000 | +€6,268 | +81.1% |
| Current investments | 50/53 | €510,176 | €510,176 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €422,040 | €509,761 | +€87,721 | +20.8% |
| Deferred charges and accrued income | 490/1 | €59,088 | €59,419 | +€331 | +0.6% |
| Total equity and liabilities | 10/49 | €2,003,536 | €2,097,856 | +€94,320 | +4.7% |
| Equity | 10/15 | €1,941,150 | €2,026,700 | +€85,550 | +4.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,690,300 | €1,776,300 | +€86,000 | +5.1% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €1,665,300 | €1,751,300 | +€86,000 | +5.2% |
| Profit (loss) carried forward | 14 | €850 | €400 | -€450 | -52.9% |
| Amounts payable | 17/49 | €62,386 | €71,156 | +€8,770 | +14.1% |
| Amounts payable within one year | 42/48 | €60,432 | €69,188 | +€8,756 | +14.5% |
| Trade debts | 44 | €32,200 | €32,700 | +€500 | +1.6% |
| Suppliers | 440/4 | €32,200 | €32,700 | +€500 | +1.6% |
| Taxes, remuneration and social security | 45 | €4,694 | €11,653 | +€6,959 | +148.3% |
| Taxes | 450/3 | €4,694 | €11,653 | +€6,959 | +148.3% |
| Other amounts payable | 47/48 | €23,538 | €24,835 | +€1,297 | +5.5% |
| Accrued charges and deferred income | 492/3 | €1,954 | €1,968 | +€14 | +0.7% |
| Other operating charges | 640/8 | €1,175 | €1,204 | +€29 | +2.5% |
| Gross operating margin | 9900 | €110,873 | €110,314 | -€559 | -0.5% |
| Operating profit (loss) | 9901 | €109,698 | €109,110 | -€588 | -0.5% |
| Financial income | 75/76B | €33,506 | €35,854 | +€2,348 | +7.0% |
| Recurring financial income | 75 | €33,506 | €35,854 | +€2,348 | +7.0% |
| Financial charges | 65/66B | €2,490 | €2,503 | +€13 | +0.5% |
| Recurring financial charges | 65 | €2,490 | €2,503 | +€13 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €140,714 | €142,461 | +€1,747 | +1.2% |
| Income taxes | 67/77 | €35,461 | €36,911 | +€1,450 | +4.1% |
| Profit (loss) for the period | 9904 | €105,253 | €105,550 | +€297 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €105,253 | €105,550 | +€297 | +0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.