C&B Analytics: 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.
C&B Analytics
Largest movements
- Cash +€22,746
up €22,746 (+17.2%), from €132,227 to €154,973
mainly Net result for the year (+€25,284) and Contributions, distributions and other (+€2,896)
- Reserves +€25,000
up €25,000 (+21.7%), from €115,000 to €140,000
- Tax, wage and social debts -€6,080
down €6,080 (-30.2%), from €20,124 to €14,044
of which Taxes: -€6,080
- Revaluation surpluses +€2,896
new in 2025: €2,896
- Gross operating margin -€17,041
down €17,041 (-28.5%), from €59,719 to €42,678
- Taxes -€3,460
down €3,460 (-23.3%), from €14,865 to €11,405
- Financial charges -€869
down €869 (-30.5%), from €2,846 to €1,977
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 | €230,776 | €252,069 | +€21,293 | +9.2% |
| Fixed assets | 21/28 | €5,663 | €6,684 | +€1,021 | +18.0% |
| Tangible fixed assets | 22/27 | €5,633 | €6,654 | +€1,021 | +18.1% |
| Land and buildings | 22 | €5,297 | €4,740 | -€557 | -10.5% |
| Plant, machinery and equipment | 23 | €336 | €1,914 | +€1,578 | +470% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €225,113 | €245,385 | +€20,272 | +9.0% |
| Amounts receivable within one year | 40/41 | €92,886 | €90,412 | -€2,474 | -2.7% |
| Trade receivables | 40 | €26,574 | €27,111 | +€537 | +2.0% |
| Other amounts receivable | 41 | €66,312 | €63,301 | -€3,011 | -4.5% |
| Cash at bank and in hand | 54/58 | €132,227 | €154,973 | +€22,746 | +17.2% |
| Total equity and liabilities | 10/49 | €230,776 | €252,069 | +€21,293 | +9.2% |
| Equity | 10/15 | €203,252 | €231,432 | +€28,180 | +13.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,896 | +€2,896 | |
| Reserves | 13 | €115,000 | €140,000 | +€25,000 | +21.7% |
| Distributable reserves | 133 | €115,000 | €140,000 | +€25,000 | +21.7% |
| Profit (loss) carried forward | 14 | €84,252 | €84,536 | +€284 | +0.3% |
| Amounts payable | 17/49 | €27,524 | €20,637 | -€6,887 | -25.0% |
| Amounts payable within one year | 42/48 | €27,524 | €20,637 | -€6,887 | -25.0% |
| Trade debts | 44 | €7,400 | €6,593 | -€807 | -10.9% |
| Suppliers | 440/4 | €7,400 | €6,593 | -€807 | -10.9% |
| Taxes, remuneration and social security | 45 | €20,124 | €14,044 | -€6,080 | -30.2% |
| Taxes | 450/3 | €20,054 | €13,974 | -€6,080 | -30.3% |
| Remuneration and social security | 454/9 | €70 | €70 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,162 | €1,622 | -€540 | -25.0% |
| Other operating charges | 640/8 | €3,287 | €3,346 | +€59 | +1.8% |
| Gross operating margin | 9900 | €59,719 | €42,678 | -€17,041 | -28.5% |
| Operating profit (loss) | 9901 | €54,270 | €37,710 | -€16,560 | -30.5% |
| Financial income | 75/76B | €384 | €956 | +€572 | +149% |
| Recurring financial income | 75 | €384 | €956 | +€572 | +149% |
| Financial charges | 65/66B | €2,846 | €1,977 | -€869 | -30.5% |
| Recurring financial charges | 65 | €2,846 | €1,977 | -€869 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €51,808 | €36,689 | -€15,119 | -29.2% |
| Income taxes | 67/77 | €14,865 | €11,405 | -€3,460 | -23.3% |
| Profit (loss) for the period | 9904 | €36,943 | €25,284 | -€11,659 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,943 | €25,284 | -€11,659 | -31.6% |
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.