COMMUNITY BUILDING ASSIST: what changed
COMMUNITY BUILDING ASSIST
Largest movements
- Current investments -€1.0m
no longer reported in 2025 (was €1.0m)
- Receivables within one year +€767,725
up €767,725 (+161%), from €476,416 to €1.2m
of which Other amounts receivable: +€1.2m
- Cash -€414,648
down €414,648 (-75.1%), from €551,930 to €137,283
mainly Receivables within one year (-€767,725) and Tax, wage and social debts (-€426,754)
- Tax, wage and social debts -€426,754
no longer reported in 2025 (was €426,754)
- Trade debts -€123,222
down €123,222 (-47.8%), from €257,972 to €134,750
- Reserves -€100,720
down €100,720 (-8.1%), from €1.2m to €1.1m
- Gross operating margin -€2.5m
down €2.5m, from €2.3m to -€148,780
- Taxes -€414,084
down €414,084 (-100.0%), from €414,091 to €7
- Financial charges -€54,683
down €54,683 (-99.9%), from €54,743 to €60
- Financial income -€33,073
down €33,073 (-40.4%), from €81,871 to €48,799
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,039,373 | €1,381,424 | -€657,949 | -32.3% |
| Current assets | 29/58 | €2,039,373 | €1,381,424 | -€657,949 | -32.3% |
| Amounts receivable within one year | 40/41 | €476,416 | €1,244,141 | +€767,725 | +161% |
| Trade receivables | 40 | €476,350 | €4,235 | -€472,114 | -99.1% |
| Other amounts receivable | 41 | €67 | €1,239,906 | +€1.2m | +1,858,272% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €551,930 | €137,283 | -€414,648 | -75.1% |
| Deferred charges and accrued income | 490/1 | €11,026 | - | -€11,026 | |
| Total equity and liabilities | 10/49 | €2,039,373 | €1,381,424 | -€657,949 | -32.3% |
| Equity | 10/15 | €1,346,328 | €1,245,608 | -€100,720 | -7.5% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €1,241,328 | €1,140,608 | -€100,720 | -8.1% |
| Distributable reserves | 133 | €1,241,328 | €1,140,608 | -€100,720 | -8.1% |
| Amounts payable | 17/49 | €693,045 | €135,816 | -€557,229 | -80.4% |
| Amounts payable within one year | 42/48 | €684,726 | €134,750 | -€549,976 | -80.3% |
| Trade debts | 44 | €257,972 | €134,750 | -€123,222 | -47.8% |
| Suppliers | 440/4 | €257,972 | €134,750 | -€123,222 | -47.8% |
| Taxes, remuneration and social security | 45 | €426,754 | - | -€426,754 | |
| Taxes | 450/3 | €426,754 | - | -€426,754 | |
| Accrued charges and deferred income | 492/3 | €8,319 | €1,066 | -€7,253 | -87.2% |
| Other operating charges | 640/8 | €563 | €672 | +€109 | +19.3% |
| Gross operating margin | 9900 | €2,325,079 | -€148,780 | -€2.5m | |
| Operating profit (loss) | 9901 | €2,324,516 | -€149,451 | -€2.5m | |
| Financial income | 75/76B | €81,871 | €48,799 | -€33,073 | -40.4% |
| Recurring financial income | 75 | €81,871 | €48,799 | -€33,073 | -40.4% |
| Financial charges | 65/66B | €54,743 | €60 | -€54,683 | -99.9% |
| Recurring financial charges | 65 | €54,743 | €60 | -€54,683 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €2,351,644 | -€100,713 | -€2.5m | |
| Income taxes | 67/77 | €414,091 | €7 | -€414,084 | -100.0% |
| Profit (loss) for the period | 9904 | €1,937,553 | -€100,720 | -€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,937,553 | -€100,720 | -€2.0m |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.