C-BA: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
C-BA
Largest movements
- Cash +€78,650
up €78,650 (+31.9%), from €246,772 to €325,422
mainly Net result for the year (+€251,163) and Other debts (+€154,786)
- Receivables within one year +€43,623
up €43,623 (+49.9%), from €87,340 to €130,963
of which Trade receivables: +€27,201
- Tangible fixed assets -€33,802
down €33,802 (-23.5%), from €143,559 to €109,757
of which Other tangible fixed assets: -€17,738
- Financial fixed assets -€25,625
down €25,625 (-100%), from €25,625 to €0
- Other debts +€154,786
up €154,786 (+48.5%), from €318,830 to €473,616
- Reserves -€90,000
down €90,000 (-98.3%), from €91,580 to €1,580
- Tax, wage and social debts +€38,209
up €38,209 (+135%), from €28,312 to €66,520
of which Taxes: +€42,254
- Trade debts -€36,170
down €36,170 (-93.3%), from €38,757 to €2,586
- Gross operating margin +€284,708
up €284,708 (+220%), from €129,175 to €413,883
- Taxes +€60,578
up €60,578 (+237%), from €25,605 to €86,182
- Other operating charges -€18,102
down €18,102 (-88.8%), from €20,379 to €2,277
- Depreciation +€9,550
up €9,550 (+39.4%), from €24,251 to €33,802
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €504,093 | €566,237 | +€62,144 | +12.3% |
| Fixed assets | 21/28 | €169,184 | €109,757 | -€59,427 | -35.1% |
| Tangible fixed assets | 22/27 | €143,559 | €109,757 | -€33,802 | -23.5% |
| Land and buildings | 22 | €10,200 | €10,200 | = | 0.0% |
| Furniture and vehicles | 24 | €28,293 | €12,230 | -€16,064 | -56.8% |
| Other tangible fixed assets | 26 | €105,065 | €87,327 | -€17,738 | -16.9% |
| Financial fixed assets | 28 | €25,625 | €0 | -€25,625 | -100% |
| Current assets | 29/58 | €334,909 | €456,480 | +€121,571 | +36.3% |
| Amounts receivable within one year | 40/41 | €87,340 | €130,963 | +€43,623 | +49.9% |
| Trade receivables | 40 | €9,728 | €36,929 | +€27,201 | +280% |
| Other amounts receivable | 41 | €77,612 | €94,034 | +€16,422 | +21.2% |
| Cash at bank and in hand | 54/58 | €246,772 | €325,422 | +€78,650 | +31.9% |
| Deferred charges and accrued income | 490/1 | €797 | €96 | -€701 | -88.0% |
| Total equity and liabilities | 10/49 | €504,093 | €566,237 | +€62,144 | +12.3% |
| Equity | 10/15 | €110,180 | €20,180 | -€90,000 | -81.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,580 | €1,580 | -€90,000 | -98.3% |
| Distributable reserves | 133 | €91,580 | €1,580 | -€90,000 | -98.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €393,914 | €546,058 | +€152,144 | +38.6% |
| Amounts payable within one year | 42/48 | €385,898 | €542,722 | +€156,824 | +40.6% |
| Trade debts | 44 | €38,757 | €2,586 | -€36,170 | -93.3% |
| Suppliers | 440/4 | €38,757 | €2,586 | -€36,170 | -93.3% |
| Taxes, remuneration and social security | 45 | €28,312 | €66,520 | +€38,209 | +135% |
| Taxes | 450/3 | €24,267 | €66,520 | +€42,254 | +174% |
| Remuneration and social security | 454/9 | €4,045 | €0 | -€4,045 | -100% |
| Other amounts payable | 47/48 | €318,830 | €473,616 | +€154,786 | +48.5% |
| Accrued charges and deferred income | 492/3 | €8,015 | €3,335 | -€4,680 | -58.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,251 | €33,802 | +€9,550 | +39.4% |
| Other operating charges | 640/8 | €20,379 | €2,277 | -€18,102 | -88.8% |
| Non-recurring operating charges | 66A | - | €33,336 | +€33,336 | |
| Gross operating margin | 9900 | €129,175 | €413,883 | +€284,708 | +220% |
| Operating profit (loss) | 9901 | €84,544 | €344,467 | +€259,924 | +307% |
| Financial income | 75/76B | - | €720 | +€720 | |
| Recurring financial income | 75 | - | €720 | +€720 | |
| Financial charges | 65/66B | €9,906 | €7,843 | -€2,063 | -20.8% |
| Recurring financial charges | 65 | €9,906 | €7,843 | -€2,063 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €74,638 | €337,345 | +€262,707 | +352% |
| Income taxes | 67/77 | €25,605 | €86,182 | +€60,578 | +237% |
| Profit (loss) for the period | 9904 | €49,033 | €251,163 | +€202,130 | +412% |
| Profit (loss) for the period to be appropriated | 9905 | €49,033 | €251,163 | +€202,130 | +412% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.