CBVE MEDICAL: 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.
CBVE MEDICAL
Largest movements
- Cash +€24,017
up €24,017 (+23.0%), from €104,361 to €128,378
mainly Net result for the year (+€55,569) and Depreciation (+€4,796)
- Receivables within one year +€11,079
new in 2025: €11,079
of which Other amounts receivable: +€9,657
- Tangible fixed assets -€4,796
down €4,796 (-43.6%), from €10,990 to €6,193
- Reserves +€55,569
up €55,569 (+72.4%), from €76,737 to €132,306
- Tax, wage and social debts -€15,451
down €15,451 (-51.0%), from €30,291 to €14,840
of which Taxes: -€15,291
- Other debts -€10,991
down €10,991 (-42.7%), from €25,730 to €14,738
- Gross operating margin +€108,755
up €108,755 (+1,190%), from €9,139 to €117,894
- Financial charges +€42,166
up €42,166 (+168,662%), from €25 to €42,191
- Taxes +€13,417
up €13,417 (+943%), from €1,423 to €14,840
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 | €135,258 | €164,999 | +€29,742 | +22.0% |
| Fixed assets | 21/28 | €10,990 | €6,193 | -€4,796 | -43.6% |
| Tangible fixed assets | 22/27 | €10,990 | €6,193 | -€4,796 | -43.6% |
| Furniture and vehicles | 24 | €10,990 | €6,193 | -€4,796 | -43.6% |
| Current assets | 29/58 | €124,268 | €158,806 | +€34,538 | +27.8% |
| Amounts receivable within one year | 40/41 | - | €11,079 | +€11,079 | |
| Trade receivables | 40 | - | €1,423 | +€1,423 | |
| Other amounts receivable | 41 | - | €9,657 | +€9,657 | |
| Cash at bank and in hand | 54/58 | €104,361 | €128,378 | +€24,017 | +23.0% |
| Deferred charges and accrued income | 490/1 | €19,907 | €19,349 | -€558 | -2.8% |
| Total equity and liabilities | 10/49 | €135,258 | €164,999 | +€29,742 | +22.0% |
| Equity | 10/15 | €79,237 | €134,806 | +€55,569 | +70.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €76,737 | €132,306 | +€55,569 | +72.4% |
| Distributable reserves | 133 | €76,737 | €132,306 | +€55,569 | +72.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,021 | €30,194 | -€25,827 | -46.1% |
| Amounts payable within one year | 42/48 | €56,021 | €30,026 | -€25,995 | -46.4% |
| Trade debts | 44 | €0 | €448 | +€448 | |
| Suppliers | 440/4 | €0 | €448 | +€448 | |
| Taxes, remuneration and social security | 45 | €30,291 | €14,840 | -€15,451 | -51.0% |
| Taxes | 450/3 | €30,131 | €14,840 | -€15,291 | -50.7% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100% |
| Other amounts payable | 47/48 | €25,730 | €14,738 | -€10,991 | -42.7% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,892 | €4,796 | +€905 | +23.2% |
| Other operating charges | 640/8 | €347 | €499 | +€152 | +43.8% |
| Gross operating margin | 9900 | €9,139 | €117,894 | +€108,755 | +1,190% |
| Operating profit (loss) | 9901 | €4,900 | €112,599 | +€107,699 | +2,198% |
| Financial charges | 65/66B | €25 | €42,191 | +€42,166 | +168,662% |
| Recurring financial charges | 65 | €25 | €42,191 | +€42,166 | +168,662% |
| Profit (loss) for the period before taxes | 9903 | €4,875 | €70,409 | +€65,533 | +1,344% |
| Income taxes | 67/77 | €1,423 | €14,840 | +€13,417 | +943% |
| Profit (loss) for the period | 9904 | €3,453 | €55,569 | +€52,116 | +1,510% |
| Profit (loss) for the period to be appropriated | 9905 | €3,453 | €55,569 | +€52,116 | +1,510% |
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 20 October 2026 via checked.be.