CABANE: 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.
CABANE
Largest movements
- Cash +€19,685
up €19,685 (+88.8%), from €22,164 to €41,850
mainly Net result for the year (+€18,846) and Depreciation (+€5,520)
- Stocks and contracts -€4,152
down €4,152 (-67.4%), from €6,161 to €2,008
- Tangible fixed assets -€2,320
down €2,320 (-30.5%), from €7,619 to €5,299
of which Furniture and vehicles: -€1,988
- Receivables within one year +€1,769
up €1,769 (+52.0%), from €3,402 to €5,171
of which Trade receivables: +€3,138
- Deferred charges and accrued income +€1,627
up €1,627 (+293.9%), from €554 to €2,180
- Profit (loss) carried forward +€18,846
up €18,846 (+35.0%), from -€53,845 to -€34,999
- Other debts -€3,362
down €3,362 (-38.0%), from €8,845 to €5,483
- Accrued charges and deferred income +€895
up €895 (+171.9%), from €520 to €1,415
- Staff costs -€6,486
down €6,486 (-7.4%), from €87,236 to €80,750
- Other operating charges -€2,826
down €2,826 (-53.7%), from €5,266 to €2,440
- Gross operating margin +€1,617
up €1,617 (+1.5%), from €107,215 to €108,832
- Taxes +€1,144
up €1,144 (+2103.7%), from €54 to €1,199
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 | €47,686 | €64,351 | +€16,664 | +34.9% |
| Fixed assets | 21/28 | €15,406 | €13,141 | -€2,265 | -14.7% |
| Tangible fixed assets | 22/27 | €7,619 | €5,299 | -€2,320 | -30.5% |
| Plant, machinery and equipment | 23 | €3,727 | €3,396 | -€332 | -8.9% |
| Furniture and vehicles | 24 | €3,892 | €1,903 | -€1,988 | -51.1% |
| Financial fixed assets | 28 | €7,787 | €7,842 | +€55 | +0.7% |
| Current assets | 29/58 | €32,281 | €51,210 | +€18,929 | +58.6% |
| Stocks and contracts in progress | 3 | €6,161 | €2,008 | -€4,152 | -67.4% |
| Stocks | 30/36 | €6,161 | €2,008 | -€4,152 | -67.4% |
| Amounts receivable within one year | 40/41 | €3,402 | €5,171 | +€1,769 | +52.0% |
| Trade receivables | 40 | €1,087 | €4,225 | +€3,138 | +288.8% |
| Other amounts receivable | 41 | €2,316 | €947 | -€1,369 | -59.1% |
| Cash at bank and in hand | 54/58 | €22,164 | €41,850 | +€19,685 | +88.8% |
| Deferred charges and accrued income | 490/1 | €554 | €2,180 | +€1,627 | +293.9% |
| Total equity and liabilities | 10/49 | €47,686 | €64,351 | +€16,664 | +34.9% |
| Equity | 10/15 | €19,182 | €38,028 | +€18,846 | +98.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €54,435 | €54,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Tax-exempt reserves | 132 | €9,778 | €9,778 | = | 0.0% |
| Distributable reserves | 133 | €42,798 | €44,657 | +€1,859 | +4.3% |
| Profit (loss) carried forward | 14 | -€53,845 | -€34,999 | +€18,846 | +35.0% |
| Amounts payable | 17/49 | €28,504 | €26,322 | -€2,182 | -7.7% |
| Amounts payable within one year | 42/48 | €27,984 | €24,907 | -€3,076 | -11.0% |
| Trade debts | 44 | €6,414 | €6,722 | +€308 | +4.8% |
| Suppliers | 440/4 | €6,414 | €6,722 | +€308 | +4.8% |
| Taxes, remuneration and social security | 45 | €12,725 | €12,703 | -€22 | -0.2% |
| Taxes | 450/3 | €4,249 | €4,303 | +€53 | +1.3% |
| Remuneration and social security | 454/9 | €8,475 | €8,400 | -€75 | -0.9% |
| Other amounts payable | 47/48 | €8,845 | €5,483 | -€3,362 | -38.0% |
| Accrued charges and deferred income | 492/3 | €520 | €1,415 | +€895 | +171.9% |
| Remuneration, social security and pensions | 62 | €87,236 | €80,750 | -€6,486 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,387 | €5,520 | +€133 | +2.5% |
| Other operating charges | 640/8 | €5,266 | €2,440 | -€2,826 | -53.7% |
| Gross operating margin | 9900 | €107,215 | €108,832 | +€1,617 | +1.5% |
| Operating profit (loss) | 9901 | €9,326 | €20,122 | +€10,795 | +115.8% |
| Financial income | 75/76B | €10 | €88 | +€78 | +804.9% |
| Recurring financial income | 75 | €10 | €88 | +€78 | +804.9% |
| Financial charges | 65/66B | €365 | €164 | -€201 | -55.0% |
| Recurring financial charges | 65 | €365 | €164 | -€201 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €8,971 | €20,045 | +€11,074 | +123.4% |
| Income taxes | 67/77 | €54 | €1,199 | +€1,144 | +2103.7% |
| Profit (loss) for the period | 9904 | €8,916 | €18,846 | +€9,930 | +111.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,916 | €18,846 | +€9,930 | +111.4% |
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.