CABALOCA: what changed
Two fiscal 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.
CABALOCA
Largest movements
- Tangible fixed assets -€13,557
down €13,557 (-23.9%), from €56,737 to €43,180
of which Furniture and vehicles: -€14,000
- Cash +€8,874
up €8,874 (+121.4%), from €7,309 to €16,183
mainly Net result for the year (+€25,706) and Depreciation (+€14,859)
- Deferred charges and accrued income -€2,007
down €2,007 (-63.1%), from €3,181 to €1,174
- Other debts -€31,237
down €31,237 (-73.2%), from €42,648 to €11,411
- Profit (loss) carried forward +€15,297
no longer reported in 2025 (was -€15,297)
- Reserves +€10,409
new in 2025: €10,409
- Debts after one year -€8,016
down €8,016 (-32.9%), from €24,336 to €16,320
- Tax, wage and social debts +€5,486
up €5,486 (+104.1%), from €5,271 to €10,757
- Gross operating margin +€37,871
up €37,871 (+416.0%), from €9,104 to €46,975
- Taxes +€4,555
up €4,555 (+2711.8%), from €168 to €4,723
- Depreciation -€3,597
down €3,597 (-19.5%), from €18,456 to €14,859
- Financial charges -€579
down €579 (-31.5%), from €1,834 to €1,256
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.
Cash bridge derived
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 | €67,827 | €60,537 | -€7,290 | -10.7% |
| Fixed assets | 21/28 | €56,737 | €43,180 | -€13,557 | -23.9% |
| Tangible fixed assets | 22/27 | €56,737 | €43,180 | -€13,557 | -23.9% |
| Plant, machinery and equipment | 23 | €2,108 | €2,819 | +€712 | +33.8% |
| Furniture and vehicles | 24 | €51,978 | €37,978 | -€14,000 | -26.9% |
| Other tangible fixed assets | 26 | €2,652 | €2,382 | -€269 | -10.1% |
| Current assets | 29/58 | €11,090 | €17,357 | +€6,267 | +56.5% |
| Amounts receivable within one year | 40/41 | €600 | - | -€600 | |
| Trade receivables | 40 | €600 | - | -€600 | |
| Cash at bank and in hand | 54/58 | €7,309 | €16,183 | +€8,874 | +121.4% |
| Deferred charges and accrued income | 490/1 | €3,181 | €1,174 | -€2,007 | -63.1% |
| Total equity and liabilities | 10/49 | €67,827 | €60,537 | -€7,290 | -10.7% |
| Equity | 10/15 | -€12,297 | €13,409 | +€25,706 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €10,409 | +€10,409 | |
| Distributable reserves | 133 | - | €10,409 | +€10,409 | |
| Profit (loss) carried forward | 14 | -€15,297 | - | +€15,297 | |
| Amounts payable | 17/49 | €80,124 | €47,128 | -€32,996 | -41.2% |
| Amounts payable after more than one year | 17 | €24,336 | €16,320 | -€8,016 | -32.9% |
| Financial debts | 170/4 | €24,336 | €16,320 | -€8,016 | -32.9% |
| Amounts payable within one year | 42/48 | €55,788 | €30,808 | -€24,980 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €7,687 | €8,014 | +€327 | +4.3% |
| Trade debts | 44 | €182 | €627 | +€444 | +243.3% |
| Suppliers | 440/4 | €182 | €627 | +€444 | +243.3% |
| Taxes, remuneration and social security | 45 | €5,271 | €10,757 | +€5,486 | +104.1% |
| Taxes | 450/3 | €5,271 | €10,757 | +€5,486 | +104.1% |
| Other amounts payable | 47/48 | €42,648 | €11,411 | -€31,237 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,456 | €14,859 | -€3,597 | -19.5% |
| Other operating charges | 640/8 | €447 | €432 | -€15 | -3.4% |
| Non-recurring operating charges | 66A | €3,495 | - | -€3,495 | |
| Gross operating margin | 9900 | €9,104 | €46,975 | +€37,871 | +416.0% |
| Operating profit (loss) | 9901 | -€13,294 | €31,685 | +€44,979 | |
| Financial charges | 65/66B | €1,834 | €1,256 | -€579 | -31.5% |
| Recurring financial charges | 65 | €1,834 | €1,256 | -€579 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,129 | €30,429 | +€45,557 | |
| Income taxes | 67/77 | €168 | €4,723 | +€4,555 | +2711.8% |
| Profit (loss) for the period | 9904 | -€15,297 | €25,706 | +€41,002 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,297 | €25,706 | +€41,002 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.