CAB MED EPINOIS: 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.
CAB MED EPINOIS
Largest movements
- Cash +€146,897
up €146,897 (+24.5%), from €600,381 to €747,277
mainly Net result for the year (+€152,165) and Depreciation (+€40,060)
- Intangible fixed assets -€36,500
down €36,500 (-20.0%), from €182,500 to €146,000
- Receivables within one year -€15,829
down €15,829 (-8.4%), from €187,932 to €172,104
- Profit (loss) carried forward +€152,165
up €152,165 (+116%), from €130,742 to €282,907
- Other debts -€36,935
down €36,935 (-14.3%), from €257,991 to €221,056
- Accrued charges and deferred income -€28,026
no longer reported in 2025 (was €28,026)
- Taxes -€7,091
down €7,091 (-13.4%), from €52,828 to €45,737
- Gross operating margin -€5,003
down €5,003 (-2.1%), from €243,208 to €238,204
- Financial income +€2,995
up €2,995 (+29.6%), from €10,133 to €13,128
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 | €981,187 | €1,067,216 | +€86,028 | +8.8% |
| Fixed assets | 21/28 | €187,328 | €147,269 | -€40,060 | -21.4% |
| Intangible fixed assets | 21 | €182,500 | €146,000 | -€36,500 | -20.0% |
| Tangible fixed assets | 22/27 | €4,828 | €1,269 | -€3,560 | -73.7% |
| Plant, machinery and equipment | 23 | €2,254 | €1,066 | -€1,187 | -52.7% |
| Furniture and vehicles | 24 | €2,575 | €202 | -€2,372 | -92.1% |
| Current assets | 29/58 | €793,859 | €919,947 | +€126,088 | +15.9% |
| Amounts receivable within one year | 40/41 | €187,932 | €172,104 | -€15,829 | -8.4% |
| Other amounts receivable | 41 | €187,932 | €172,104 | -€15,829 | -8.4% |
| Cash at bank and in hand | 54/58 | €600,381 | €747,277 | +€146,897 | +24.5% |
| Deferred charges and accrued income | 490/1 | €5,546 | €566 | -€4,980 | -89.8% |
| Total equity and liabilities | 10/49 | €981,187 | €1,067,216 | +€86,028 | +8.8% |
| Equity | 10/15 | €690,892 | €843,057 | +€152,165 | +22.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €555,150 | €555,150 | = | 0.0% |
| Distributable reserves | 133 | €555,150 | €555,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,742 | €282,907 | +€152,165 | +116% |
| Amounts payable | 17/49 | €290,295 | €224,158 | -€66,137 | -22.8% |
| Amounts payable within one year | 42/48 | €262,270 | €224,158 | -€38,111 | -14.5% |
| Trade debts | 44 | €4,279 | €3,102 | -€1,177 | -27.5% |
| Suppliers | 440/4 | €4,279 | €3,102 | -€1,177 | -27.5% |
| Other amounts payable | 47/48 | €257,991 | €221,056 | -€36,935 | -14.3% |
| Accrued charges and deferred income | 492/3 | €28,026 | - | -€28,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,373 | €40,060 | -€1,313 | -3.2% |
| Other operating charges | 640/8 | €553 | €562 | +€9 | +1.6% |
| Gross operating margin | 9900 | €243,208 | €238,204 | -€5,003 | -2.1% |
| Operating profit (loss) | 9901 | €201,282 | €197,583 | -€3,699 | -1.8% |
| Financial income | 75/76B | €10,133 | €13,128 | +€2,995 | +29.6% |
| Recurring financial income | 75 | €10,133 | €13,128 | +€2,995 | +29.6% |
| Financial charges | 65/66B | €13,977 | €12,808 | -€1,169 | -8.4% |
| Recurring financial charges | 65 | €13,977 | €12,808 | -€1,169 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €197,437 | €197,903 | +€466 | +0.2% |
| Income taxes | 67/77 | €52,828 | €45,737 | -€7,091 | -13.4% |
| Profit (loss) for the period | 9904 | €144,608 | €152,165 | +€7,557 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €144,608 | €152,165 | +€7,557 | +5.2% |
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 29 October 2026 via checked.be.