Cb. TEX: 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.
Cb. TEX
Largest movements
- Receivables within one year +€254,159
up €254,159 (+842%), from €30,198 to €284,357
of which Other amounts receivable: +€250,359
- Tangible fixed assets -€184,791
down €184,791 (-95.6%), from €193,227 to €8,436
of which Land and buildings: -€178,149
- Cash +€138,220
up €138,220 (+105%), from €131,475 to €269,695
mainly Net result for the year (+€299,570) and Investment in fixed assets (net) (+€183,637)
- Reserves +€173,800
up €173,800 (+51.3%), from €339,050 to €512,850
- Tax, wage and social debts +€22,592
up €22,592 (+113%), from €20,002 to €42,594
- Trade debts +€6,756
up €6,756 (+322%), from €2,098 to €8,853
- Gross operating margin +€324,715
up €324,715 (+303%), from €107,242 to €431,957
- Taxes +€107,681
up €107,681 (+394%), from €27,364 to €135,045
- Depreciation -€11,315
down €11,315 (-90.7%), from €12,469 to €1,154
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 | €361,320 | €564,538 | +€203,218 | +56.2% |
| Fixed assets | 21/28 | €193,227 | €8,436 | -€184,791 | -95.6% |
| Tangible fixed assets | 22/27 | €193,227 | €8,436 | -€184,791 | -95.6% |
| Land and buildings | 22 | €178,149 | - | -€178,149 | |
| Plant, machinery and equipment | 23 | €13,049 | €1,049 | -€12,000 | -92.0% |
| Furniture and vehicles | 24 | €2,029 | €7,387 | +€5,358 | +264% |
| Current assets | 29/58 | €168,093 | €556,102 | +€388,009 | +231% |
| Amounts receivable within one year | 40/41 | €30,198 | €284,357 | +€254,159 | +842% |
| Trade receivables | 40 | €19,583 | €23,383 | +€3,800 | +19.4% |
| Other amounts receivable | 41 | €10,616 | €260,974 | +€250,359 | +2,358% |
| Cash at bank and in hand | 54/58 | €131,475 | €269,695 | +€138,220 | +105% |
| Deferred charges and accrued income | 490/1 | €6,420 | €2,050 | -€4,370 | -68.1% |
| Total equity and liabilities | 10/49 | €361,320 | €564,538 | +€203,218 | +56.2% |
| Equity | 10/15 | €339,221 | €513,091 | +€173,870 | +51.3% |
| Reserves | 13 | €339,050 | €512,850 | +€173,800 | +51.3% |
| Distributable reserves | 133 | €339,050 | €512,850 | +€173,800 | +51.3% |
| Profit (loss) carried forward | 14 | €171 | €241 | +€70 | +41.0% |
| Amounts payable | 17/49 | €22,100 | €51,448 | +€29,348 | +133% |
| Amounts payable within one year | 42/48 | €22,100 | €51,448 | +€29,348 | +133% |
| Trade debts | 44 | €2,098 | €8,853 | +€6,756 | +322% |
| Suppliers | 440/4 | €2,098 | €8,853 | +€6,756 | +322% |
| Taxes, remuneration and social security | 45 | €20,002 | €42,594 | +€22,592 | +113% |
| Taxes | 450/3 | €20,002 | €42,594 | +€22,592 | +113% |
| Non-recurring operating income | 76A | - | €336,580 | +€336,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,469 | €1,154 | -€11,315 | -90.7% |
| Other operating charges | 640/8 | €2,321 | €1,771 | -€550 | -23.7% |
| Gross operating margin | 9900 | €107,242 | €431,957 | +€324,715 | +303% |
| Operating profit (loss) | 9901 | €92,452 | €429,032 | +€336,581 | +364% |
| Financial income | 75/76B | €2,063 | €6,212 | +€4,149 | +201% |
| Recurring financial income | 75 | €2,063 | €6,212 | +€4,149 | +201% |
| Financial charges | 65/66B | €151 | €629 | +€478 | +317% |
| Recurring financial charges | 65 | €151 | €629 | +€478 | +317% |
| Profit (loss) for the period before taxes | 9903 | €94,364 | €434,615 | +€340,251 | +361% |
| Income taxes | 67/77 | €27,364 | €135,045 | +€107,681 | +394% |
| Profit (loss) for the period | 9904 | €67,000 | €299,570 | +€232,570 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €67,000 | €299,570 | +€232,570 | +347% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.