CBX Entreprise: what changed
What changed
CBX Entreprise
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€35,370
2024 · €12,584+€22,785
Equity
€5,468
2024 · €79,598-€74,130
Cash
€62,067
2024 · €44,168+€17,899
Balance sheet total
€147,282
2024 · €105,458+€41,824
Largest movements
Assets
- Tangible fixed assets +€40,891
up €40,891 (+363%), from €11,276 to €52,167
of which Furniture and vehicles: +€27,665
- Cash +€17,899
up €17,899 (+40.5%), from €44,168 to €62,067
mainly Other debts (+€93,067) and Net result for the year (+€35,370)
- Receivables within one year -€9,950
down €9,950 (-28.9%), from €34,451 to €24,501
of which Trade receivables: -€8,000
- Stocks and contracts -€6,973
down €6,973 (-51.9%), from €13,424 to €6,451
Equity and liabilities
- Other debts +€93,067
up €93,067 (+2,545%), from €3,657 to €96,723
- Profit (loss) carried forward -€74,130
down €74,130 (-99.4%), from €74,598 to €468
- Debts after one year +€17,522
new in 2025: €17,522
- Tax, wage and social debts +€16,425
up €16,425, from €0 to €16,425
- Trade debts -€15,707
down €15,707 (-76.5%), from €20,524 to €4,817
Income statement
- Gross operating margin +€29,200
up €29,200 (+114%), from €25,585 to €54,785
- Depreciation +€4,042
up €4,042 (+95.2%), from €4,248 to €8,290
- Taxes +€2,563
up €2,563 (+40.4%), from €6,344 to €8,907
- Write-downs -€582
down €582 (-100%), from €582 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,584
Gross operating margin
+€29,200
Depreciation
-€4,042
Write-downs
+€582
Other operating charges
-€50
Financial income
+€160
Financial charges
-€500
Taxes
-€2,563
Result 2025
€35,370
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€154,290
Investment
-€49,181
Financing
-€87,210
Cash 2024
€44,168
From operations (derived)
+€154,290
Net result for the year
+€35,370
Depreciation
+€8,290
Stocks and contracts
+€6,973
Receivables within one year
+€9,950
Smaller working-capital items
+€217
Trade debts
-€15,707
Tax, wage and social debts
+€16,425
Advances received
-€295
Other debts
+€93,067
Investment (derived)
-€49,181
Investment in fixed assets (net)
-€49,181
Financing
-€87,210
Debts after one year
+€17,522
Current portion of long-term debt
+€4,768
Contributions, distributions and other
-€109,500
Cash 2025
€62,067
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,458 | €147,282 | +€41,824 | +39.7% |
| Fixed assets | 21/28 | €11,276 | €52,167 | +€40,891 | +363% |
| Tangible fixed assets | 22/27 | €11,276 | €52,167 | +€40,891 | +363% |
| Plant, machinery and equipment | 23 | €4,095 | €5,788 | +€1,692 | +41.3% |
| Furniture and vehicles | 24 | €1,484 | €29,149 | +€27,665 | +1,865% |
| Other tangible fixed assets | 26 | €5,697 | €5,060 | -€637 | -11.2% |
| Assets under construction and advance payments | 27 | - | €12,170 | +€12,170 | |
| Current assets | 29/58 | €94,182 | €95,116 | +€933 | +1.0% |
| Stocks and contracts in progress | 3 | €13,424 | €6,451 | -€6,973 | -51.9% |
| Stocks | 30/36 | €13,424 | €6,451 | -€6,973 | -51.9% |
| Amounts receivable within one year | 40/41 | €34,451 | €24,501 | -€9,950 | -28.9% |
| Trade receivables | 40 | €30,917 | €22,917 | -€8,000 | -25.9% |
| Other amounts receivable | 41 | €3,534 | €1,584 | -€1,950 | -55.2% |
| Cash at bank and in hand | 54/58 | €44,168 | €62,067 | +€17,899 | +40.5% |
| Deferred charges and accrued income | 490/1 | €2,139 | €2,097 | -€42 | -2.0% |
| Total equity and liabilities | 10/49 | €105,458 | €147,282 | +€41,824 | +39.7% |
| Equity | 10/15 | €79,598 | €5,468 | -€74,130 | -93.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,598 | €468 | -€74,130 | -99.4% |
| Amounts payable | 17/49 | €25,860 | €141,814 | +€115,954 | +448% |
| Amounts payable after more than one year | 17 | - | €17,522 | +€17,522 | |
| Financial debts | 170/4 | - | €17,522 | +€17,522 | |
| Amounts payable within one year | 42/48 | €25,860 | €124,117 | +€98,257 | +380% |
| Current portion of amounts payable after more than one year | 42 | - | €4,768 | +€4,768 | |
| Trade debts | 44 | €20,524 | €4,817 | -€15,707 | -76.5% |
| Suppliers | 440/4 | €20,524 | €4,817 | -€15,707 | -76.5% |
| Advances received on contracts in progress | 46 | €1,679 | €1,384 | -€295 | -17.6% |
| Taxes, remuneration and social security | 45 | €0 | €16,425 | +€16,425 | |
| Taxes | 450/3 | €0 | €16,425 | +€16,425 | |
| Other amounts payable | 47/48 | €3,657 | €96,723 | +€93,067 | +2,545% |
| Accrued charges and deferred income | 492/3 | €0 | €175 | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,248 | €8,290 | +€4,042 | +95.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €582 | €0 | -€582 | -100% |
| Other operating charges | 640/8 | €672 | €723 | +€50 | +7.5% |
| Gross operating margin | 9900 | €25,585 | €54,785 | +€29,200 | +114% |
| Operating profit (loss) | 9901 | €20,083 | €45,772 | +€25,689 | +128% |
| Financial income | 75/76B | €268 | €428 | +€160 | +59.6% |
| Recurring financial income | 75 | €268 | €428 | +€160 | +59.6% |
| Financial charges | 65/66B | €1,423 | €1,923 | +€500 | +35.2% |
| Recurring financial charges | 65 | €1,423 | €1,923 | +€500 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €18,928 | €44,277 | +€25,349 | +134% |
| Income taxes | 67/77 | €6,344 | €8,907 | +€2,563 | +40.4% |
| Profit (loss) for the period | 9904 | €12,584 | €35,370 | +€22,785 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €12,584 | €35,370 | +€22,785 | +181% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.