CABAN: 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.
CABAN
Largest movements
- Tangible fixed assets -€7,729
down €7,729 (-1.5%), from €529,667 to €521,938
of which Land and buildings: -€5,326
- Cash -€7,632
down €7,632 (-15.6%), from €48,930 to €41,298
mainly Debts after one year (-€27,884) and Tax, wage and social debts (-€10,623)
- Debts after one year -€27,884
down €27,884 (-12.2%), from €228,295 to €200,411
- Reserves +€22,410
up €22,410 (+23.9%), from €93,613 to €116,023
of which Distributable reserves: +€22,410
- Tax, wage and social debts -€10,623
no longer reported in 2025 (was €10,623)
- Gross operating margin -€13,158
down €13,158 (-17.7%), from €74,544 to €61,386
- Depreciation -€7,198
down €7,198 (-48.2%), from €14,927 to €7,729
- Other operating charges +€3,503
up €3,503 (+30.6%), from €11,447 to €14,950
- Taxes -€2,997
down €2,997 (-21.1%), from €14,215 to €11,218
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 | €591,929 | €577,569 | -€14,361 | -2.4% |
| Fixed assets | 21/28 | €529,667 | €521,938 | -€7,729 | -1.5% |
| Tangible fixed assets | 22/27 | €529,667 | €521,938 | -€7,729 | -1.5% |
| Land and buildings | 22 | €517,494 | €512,168 | -€5,326 | -1.0% |
| Furniture and vehicles | 24 | €12,173 | €9,769 | -€2,404 | -19.7% |
| Current assets | 29/58 | €62,263 | €55,631 | -€6,632 | -10.7% |
| Amounts receivable within one year | 40/41 | €13,333 | €14,333 | +€1,000 | +7.5% |
| Other amounts receivable | 41 | €13,333 | €14,333 | +€1,000 | +7.5% |
| Cash at bank and in hand | 54/58 | €48,930 | €41,298 | -€7,632 | -15.6% |
| Total equity and liabilities | 10/49 | €591,929 | €577,569 | -€14,361 | -2.4% |
| Equity | 10/15 | €326,713 | €349,123 | +€22,410 | +6.9% |
| Contributions | 10/11 | €233,100 | €233,100 | = | 0.0% |
| Capital | 10 | €233,100 | - | -€233,100 | |
| Issued capital | 100 | €233,100 | - | -€233,100 | |
| Outside capital | 11 | - | €233,100 | +€233,100 | |
| Other | 1109/19 | - | €233,100 | +€233,100 | |
| Reserves | 13 | €93,613 | €116,023 | +€22,410 | +23.9% |
| Non-distributable reserves | 130/1 | €23,310 | €23,310 | = | 0.0% |
| Legal reserve | 130 | €23,310 | - | -€23,310 | |
| Reserves not available under the articles | 1311 | - | €23,310 | +€23,310 | |
| Distributable reserves | 133 | €70,303 | €92,713 | +€22,410 | +31.9% |
| Amounts payable | 17/49 | €265,217 | €228,446 | -€36,771 | -13.9% |
| Amounts payable after more than one year | 17 | €228,295 | €200,411 | -€27,884 | -12.2% |
| Financial debts | 170/4 | €228,295 | €200,411 | -€27,884 | -12.2% |
| Amounts payable within one year | 42/48 | €36,921 | €28,035 | -€8,886 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €26,222 | €28,035 | +€1,813 | +6.9% |
| Trade debts | 44 | €76 | - | -€76 | |
| Suppliers | 440/4 | €76 | - | -€76 | |
| Taxes, remuneration and social security | 45 | €10,623 | - | -€10,623 | |
| Taxes | 450/3 | €10,623 | - | -€10,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,927 | €7,729 | -€7,198 | -48.2% |
| Other operating charges | 640/8 | €11,447 | €14,950 | +€3,503 | +30.6% |
| Gross operating margin | 9900 | €74,544 | €61,386 | -€13,158 | -17.7% |
| Operating profit (loss) | 9901 | €48,170 | €38,707 | -€9,463 | -19.6% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €5,719 | €5,155 | -€565 | -9.9% |
| Recurring financial charges | 65 | €5,719 | €5,155 | -€565 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €42,450 | €33,628 | -€8,822 | -20.8% |
| Income taxes | 67/77 | €14,215 | €11,218 | -€2,997 | -21.1% |
| Profit (loss) for the period | 9904 | €28,235 | €22,410 | -€5,825 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,235 | €22,410 | -€5,825 | -20.6% |
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 29 September 2026 via checked.be.