CPB HOME: 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.
CPB HOME
Largest movements
- Receivables within one year +€22,594
up €22,594 (+13.7%), from €165,525 to €188,119
of which Trade receivables: +€12,191
- Cash -€15,940
down €15,940 (-72.6%), from €21,966 to €6,026
mainly Net result for the year (-€26,861) and Receivables within one year (-€22,594)
- Other debts +€41,815
up €41,815 (+13.5%), from €310,020 to €351,834
- Profit (loss) carried forward -€26,861
down €26,861 (-1.0%), from -€2.7m to -€2.8m
- Tax, wage and social debts -€11,170
down €11,170 (-34.4%), from €32,469 to €21,298
of which Taxes: -€8,679
- Advances received -€9,056
down €9,056 (-69.2%), from €13,096 to €4,040
- Trade debts +€7,943
up €7,943 (+35.5%), from €22,350 to €30,293
of which Suppliers: +€7,679
- Other operating charges -€35,674
down €35,674 (-77.4%), from €46,083 to €10,410
- Gross operating margin -€15,576
down €15,576 (-14.5%), from €107,770 to €92,194
- Staff costs +€3,308
up €3,308 (+3.3%), from €101,544 to €104,853
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 | €196,689 | €203,950 | +€7,261 | +3.7% |
| Fixed assets | 21/28 | €7,418 | €8,080 | +€662 | +8.9% |
| Tangible fixed assets | 22/27 | €7,223 | €7,885 | +€662 | +9.2% |
| Plant, machinery and equipment | 23 | €2,242 | €4,100 | +€1,858 | +82.8% |
| Furniture and vehicles | 24 | €2,147 | €1,614 | -€533 | -24.8% |
| Other tangible fixed assets | 26 | €2,834 | €2,171 | -€663 | -23.4% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €189,271 | €195,870 | +€6,599 | +3.5% |
| Amounts receivable within one year | 40/41 | €165,525 | €188,119 | +€22,594 | +13.7% |
| Trade receivables | 40 | €23,630 | €35,821 | +€12,191 | +51.6% |
| Other amounts receivable | 41 | €141,895 | €152,298 | +€10,403 | +7.3% |
| Cash at bank and in hand | 54/58 | €21,966 | €6,026 | -€15,940 | -72.6% |
| Deferred charges and accrued income | 490/1 | €1,780 | €1,725 | -€55 | -3.1% |
| Total equity and liabilities | 10/49 | €196,689 | €203,950 | +€7,261 | +3.7% |
| Equity | 10/15 | -€210,328 | -€237,189 | -€26,861 | -12.8% |
| Contributions | 10/11 | €2,518,600 | €2,518,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,728,928 | -€2,755,789 | -€26,861 | -1.0% |
| Amounts payable | 17/49 | €407,017 | €441,138 | +€34,121 | +8.4% |
| Amounts payable within one year | 42/48 | €377,935 | €407,466 | +€29,531 | +7.8% |
| Trade debts | 44 | €22,350 | €30,293 | +€7,943 | +35.5% |
| Suppliers | 440/4 | €22,350 | €30,029 | +€7,679 | +34.4% |
| Bills of exchange payable | 441 | - | €264 | +€264 | |
| Advances received on contracts in progress | 46 | €13,096 | €4,040 | -€9,056 | -69.2% |
| Taxes, remuneration and social security | 45 | €32,469 | €21,298 | -€11,170 | -34.4% |
| Taxes | 450/3 | €19,172 | €10,493 | -€8,679 | -45.3% |
| Remuneration and social security | 454/9 | €13,297 | €10,806 | -€2,491 | -18.7% |
| Other amounts payable | 47/48 | €310,020 | €351,834 | +€41,815 | +13.5% |
| Accrued charges and deferred income | 492/3 | €29,082 | €33,672 | +€4,590 | +15.8% |
| Remuneration, social security and pensions | 62 | €101,544 | €104,853 | +€3,308 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,390 | €2,566 | +€176 | +7.4% |
| Other operating charges | 640/8 | €46,083 | €10,410 | -€35,674 | -77.4% |
| Gross operating margin | 9900 | €107,770 | €92,194 | -€15,576 | -14.5% |
| Operating profit (loss) | 9901 | -€42,248 | -€25,634 | +€16,614 | +39.3% |
| Financial income | 75/76B | €50 | €38 | -€12 | -24.8% |
| Recurring financial income | 75 | €50 | €38 | -€12 | -24.8% |
| Financial charges | 65/66B | €556 | €988 | +€432 | +77.8% |
| Recurring financial charges | 65 | €556 | €988 | +€432 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | -€42,753 | -€26,584 | +€16,169 | +37.8% |
| Income taxes | 67/77 | €74 | €276 | +€202 | +273% |
| Profit (loss) for the period | 9904 | -€42,828 | -€26,861 | +€15,967 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,828 | -€26,861 | +€15,967 | +37.3% |
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 26 October 2026 via checked.be.