CNBynes: 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.
CNBynes
Largest movements
- Receivables within one year +€14,448
up €14,448 (+1478.9%), from €977 to €15,425
of which Other amounts receivable: +€10,463
- Cash -€8,831
down €8,831 (-69.5%), from €12,712 to €3,881
mainly Receivables within one year (-€14,448) and Debts after one year (-€7,152)
- Tangible fixed assets -€6,149
down €6,149 (-14.0%), from €43,948 to €37,799
of which Furniture and vehicles: -€5,354
- Deferred charges and accrued income -€796
down €796 (-37.5%), from €2,121 to €1,326
- Debts after one year -€7,152
down €7,152 (-25.2%), from €28,378 to €21,225
- Other debts +€5,951
up €5,951 (+133.9%), from €4,444 to €10,396
- Reserves -€3,117
down €3,117 (-39.6%), from €7,861 to €4,744
- Tax, wage and social debts +€1,475
up €1,475 (+17.3%), from €8,542 to €10,018
of which Remuneration and social security: +€1,946
- Trade debts +€1,294
up €1,294 (+78.1%), from €1,656 to €2,950
- Depreciation +€7,424
up €7,424 (+181.3%), from €4,095 to €11,518
- Gross operating margin -€3,988
down €3,988 (-23.0%), from €17,318 to €13,330
- Taxes -€3,331
down €3,331 (-97.0%), from €3,434 to €103
- Financial charges +€1,234
up €1,234 (+163.6%), from €754 to €1,988
- Other operating charges +€1,070
up €1,070 (+91.1%), from €1,174 to €2,244
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,812 | €58,485 | -€1,327 | -2.2% |
| Fixed assets | 21/28 | €44,002 | €37,853 | -€6,149 | -14.0% |
| Tangible fixed assets | 22/27 | €43,948 | €37,799 | -€6,149 | -14.0% |
| Plant, machinery and equipment | 23 | €3,976 | €3,180 | -€796 | -20.0% |
| Furniture and vehicles | 24 | €39,972 | €34,618 | -€5,354 | -13.4% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €15,810 | €20,632 | +€4,822 | +30.5% |
| Amounts receivable within one year | 40/41 | €977 | €15,425 | +€14,448 | +1478.9% |
| Trade receivables | 40 | - | €3,985 | +€3,985 | |
| Other amounts receivable | 41 | €977 | €11,440 | +€10,463 | +1070.9% |
| Cash at bank and in hand | 54/58 | €12,712 | €3,881 | -€8,831 | -69.5% |
| Deferred charges and accrued income | 490/1 | €2,121 | €1,326 | -€796 | -37.5% |
| Total equity and liabilities | 10/49 | €59,812 | €58,485 | -€1,327 | -2.2% |
| Equity | 10/15 | €9,861 | €6,744 | -€3,117 | -31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,861 | €4,744 | -€3,117 | -39.6% |
| Distributable reserves | 133 | €7,861 | €4,744 | -€3,117 | -39.6% |
| Amounts payable | 17/49 | €49,951 | €51,741 | +€1,789 | +3.6% |
| Amounts payable after more than one year | 17 | €28,378 | €21,225 | -€7,152 | -25.2% |
| Financial debts | 170/4 | €28,378 | €21,225 | -€7,152 | -25.2% |
| Amounts payable within one year | 42/48 | €21,393 | €30,515 | +€9,122 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €6,750 | €7,152 | +€402 | +6.0% |
| Trade debts | 44 | €1,656 | €2,950 | +€1,294 | +78.1% |
| Suppliers | 440/4 | €1,656 | €2,950 | +€1,294 | +78.1% |
| Taxes, remuneration and social security | 45 | €8,542 | €10,018 | +€1,475 | +17.3% |
| Taxes | 450/3 | €8,542 | €8,072 | -€471 | -5.5% |
| Remuneration and social security | 454/9 | - | €1,946 | +€1,946 | |
| Other amounts payable | 47/48 | €4,444 | €10,396 | +€5,951 | +133.9% |
| Accrued charges and deferred income | 492/3 | €181 | - | -€181 | |
| Remuneration, social security and pensions | 62 | - | €593 | +€593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,095 | €11,518 | +€7,424 | +181.3% |
| Other operating charges | 640/8 | €1,174 | €2,244 | +€1,070 | +91.1% |
| Gross operating margin | 9900 | €17,318 | €13,330 | -€3,988 | -23.0% |
| Operating profit (loss) | 9901 | €12,049 | -€1,026 | -€13,075 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €754 | €1,988 | +€1,234 | +163.6% |
| Recurring financial charges | 65 | €754 | €1,988 | +€1,234 | +163.6% |
| Profit (loss) for the period before taxes | 9903 | €11,295 | -€3,014 | -€14,308 | |
| Income taxes | 67/77 | €3,434 | €103 | -€3,331 | -97.0% |
| Profit (loss) for the period | 9904 | €7,861 | -€3,117 | -€10,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,861 | -€3,117 | -€10,977 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.