CB CONCEPTS: 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 CONCEPTS
Largest movements
- Receivables within one year +€11,694
up €11,694 (+47,849%), from €24 to €11,719
of which Trade receivables: +€11,719
- Cash -€2,379
down €2,379 (-45.7%), from €5,211 to €2,832
mainly Receivables within one year (-€11,694) and Debts after one year (-€6,596)
- Debts after one year -€6,596
down €6,596 (-3.7%), from €178,195 to €171,599
- Tax, wage and social debts +€6,241
up €6,241 (+66.2%), from €9,434 to €15,674
- Other debts +€5,909
up €5,909 (+77.5%), from €7,628 to €13,538
- Reserves +€5,783
new in 2025: €5,783
- Profit (loss) carried forward -€4,064
down €4,064 (-100%), from €4,064 to €0
- Gross operating margin +€3,412
up €3,412 (+230%), from €1,480 to €4,892
- Taxes +€990
up €990 (+176%), from €564 to €1,554
- Other operating charges +€383
up €383 (+131%), from €293 to €677
- Financial charges -€133
down €133 (-26.6%), from €501 to €367
- Depreciation +€113
up €113 (+24.4%), from €462 to €575
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 | €207,984 | €216,724 | +€8,740 | +4.2% |
| Fixed assets | 21/28 | €202,749 | €202,174 | -€575 | -0.3% |
| Tangible fixed assets | 22/27 | €2,044 | €1,469 | -€575 | -28.1% |
| Plant, machinery and equipment | 23 | €972 | €757 | -€215 | -22.1% |
| Furniture and vehicles | 24 | €1,072 | €712 | -€360 | -33.6% |
| Financial fixed assets | 28 | €200,705 | €200,705 | = | 0.0% |
| Current assets | 29/58 | €5,236 | €14,551 | +€9,315 | +178% |
| Amounts receivable within one year | 40/41 | €24 | €11,719 | +€11,694 | +47,849% |
| Trade receivables | 40 | - | €11,719 | +€11,719 | |
| Other amounts receivable | 41 | €24 | €0 | -€24 | -100% |
| Cash at bank and in hand | 54/58 | €5,211 | €2,832 | -€2,379 | -45.7% |
| Total equity and liabilities | 10/49 | €207,984 | €216,724 | +€8,740 | +4.2% |
| Equity | 10/15 | €6,064 | €7,783 | +€1,719 | +28.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €5,783 | +€5,783 | |
| Distributable reserves | 133 | - | €5,783 | +€5,783 | |
| Profit (loss) carried forward | 14 | €4,064 | €0 | -€4,064 | -100% |
| Amounts payable | 17/49 | €201,920 | €208,941 | +€7,021 | +3.5% |
| Amounts payable after more than one year | 17 | €178,195 | €171,599 | -€6,596 | -3.7% |
| Financial debts | 170/4 | €178,195 | €171,599 | -€6,596 | -3.7% |
| Amounts payable within one year | 42/48 | €23,726 | €36,559 | +€12,833 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | €6,498 | €6,596 | +€98 | +1.5% |
| Trade debts | 44 | €166 | €751 | +€585 | +353% |
| Suppliers | 440/4 | €166 | €751 | +€585 | +353% |
| Taxes, remuneration and social security | 45 | €9,434 | €15,674 | +€6,241 | +66.2% |
| Taxes | 450/3 | €9,434 | €15,674 | +€6,241 | +66.2% |
| Other amounts payable | 47/48 | €7,628 | €13,538 | +€5,909 | +77.5% |
| Accrued charges and deferred income | 492/3 | - | €784 | +€784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €575 | +€113 | +24.4% |
| Other operating charges | 640/8 | €293 | €677 | +€383 | +131% |
| Gross operating margin | 9900 | €1,480 | €4,892 | +€3,412 | +230% |
| Operating profit (loss) | 9901 | €725 | €3,640 | +€2,915 | +402% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100% |
| Financial charges | 65/66B | €501 | €367 | -€133 | -26.6% |
| Recurring financial charges | 65 | €501 | €367 | -€133 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €279 | €3,273 | +€2,994 | +1,074% |
| Income taxes | 67/77 | €564 | €1,554 | +€990 | +176% |
| Profit (loss) for the period | 9904 | -€285 | €1,719 | +€2,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€285 | €1,719 | +€2,004 |
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 23 October 2026 via checked.be.