CPBK: 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.
CPBK
Largest movements
- Tangible fixed assets -€9,265
down €9,265 (-17.4%), from €53,148 to €43,883
of which Other tangible fixed assets: -€8,125
- Cash -€5,229
down €5,229 (-28.0%), from €18,684 to €13,455
mainly Debts after one year (-€9,520) and Trade debts (-€5,615)
- Receivables within one year +€2,407
up €2,407 (+35.4%), from €6,803 to €9,210
of which Trade receivables: +€2,399
- Debts after one year -€9,520
down €9,520 (-19.9%), from €47,770 to €38,250
- Trade debts -€5,615
down €5,615 (-17.9%), from €31,406 to €25,791
- Profit (loss) carried forward +€4,168
up €4,168 (+13.0%), from -€32,085 to -€27,918
- Gross operating margin -€21,839
down €21,839 (-37.2%), from €58,632 to €36,792
- Staff costs +€599
up €599 (+3.4%), from €17,778 to €18,377
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.
Cash bridge derived
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 | €80,421 | €68,387 | -€12,034 | -15.0% |
| Fixed assets | 21/28 | €53,148 | €43,883 | -€9,265 | -17.4% |
| Tangible fixed assets | 22/27 | €53,148 | €43,883 | -€9,265 | -17.4% |
| Plant, machinery and equipment | 23 | €2,525 | €1,385 | -€1,140 | -45.1% |
| Other tangible fixed assets | 26 | €50,623 | €42,498 | -€8,125 | -16.1% |
| Current assets | 29/58 | €27,273 | €24,505 | -€2,769 | -10.2% |
| Stocks and contracts in progress | 3 | €1,786 | €1,839 | +€54 | +3.0% |
| Stocks | 30/36 | €1,786 | €1,839 | +€54 | +3.0% |
| Amounts receivable within one year | 40/41 | €6,803 | €9,210 | +€2,407 | +35.4% |
| Trade receivables | 40 | €6,699 | €9,098 | +€2,399 | +35.8% |
| Other amounts receivable | 41 | €104 | €112 | +€8 | +7.6% |
| Cash at bank and in hand | 54/58 | €18,684 | €13,455 | -€5,229 | -28.0% |
| Total equity and liabilities | 10/49 | €80,421 | €68,387 | -€12,034 | -15.0% |
| Equity | 10/15 | -€12,085 | -€7,918 | +€4,168 | +34.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,085 | -€27,918 | +€4,168 | +13.0% |
| Amounts payable | 17/49 | €92,507 | €76,305 | -€16,201 | -17.5% |
| Amounts payable after more than one year | 17 | €47,770 | €38,250 | -€9,520 | -19.9% |
| Financial debts | 170/4 | €47,770 | €38,250 | -€9,520 | -19.9% |
| Amounts payable within one year | 42/48 | €44,737 | €38,056 | -€6,681 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €9,510 | €9,520 | +€10 | +0.1% |
| Trade debts | 44 | €31,406 | €25,791 | -€5,615 | -17.9% |
| Suppliers | 440/4 | €31,406 | €25,791 | -€5,615 | -17.9% |
| Taxes, remuneration and social security | 45 | €3,327 | €2,570 | -€758 | -22.8% |
| Taxes | 450/3 | €1,091 | - | -€1,091 | |
| Remuneration and social security | 454/9 | €2,236 | €2,570 | +€333 | +14.9% |
| Other amounts payable | 47/48 | €494 | €175 | -€319 | -64.6% |
| Remuneration, social security and pensions | 62 | €17,778 | €18,377 | +€599 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,265 | €9,265 | = | 0.0% |
| Other operating charges | 640/8 | €957 | €877 | -€81 | -8.4% |
| Gross operating margin | 9900 | €58,632 | €36,792 | -€21,839 | -37.2% |
| Operating profit (loss) | 9901 | €30,632 | €8,273 | -€22,358 | -73.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,214 | €4,109 | -€105 | -2.5% |
| Recurring financial charges | 65 | €4,214 | €4,109 | -€105 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €26,418 | €4,165 | -€22,253 | -84.2% |
| Income taxes | 67/77 | €9 | -€3 | -€12 | |
| Profit (loss) for the period | 9904 | €26,408 | €4,168 | -€22,241 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,408 | €4,168 | -€22,241 | -84.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.