CABANE DELICATESSEN: 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.
CABANE DELICATESSEN
Largest movements
- Cash +€31,856
up €31,856 (+36.6%), from €87,036 to €118,891
mainly Other debts (+€51,512) and Net result for the year (+€29,831)
- Tangible fixed assets -€23,424
down €23,424 (-28.4%), from €82,392 to €58,968
of which Plant, machinery and equipment: -€21,024
- Stocks and contracts -€2,876
down €2,876 (-22.0%), from €13,081 to €10,204
- Other debts +€51,512
up €51,512 (+1,196%), from €4,307 to €55,819
- Reserves -€37,919
down €37,919 (-49.4%), from €76,819 to €38,899
- Debts after one year -€15,101
down €15,101 (-20.7%), from €72,856 to €57,755
- Trade debts +€10,253
new in 2025: €10,253
- Tax, wage and social debts -€2,918
down €2,918 (-19.6%), from €14,858 to €11,940
- Financial charges +€2,111
up €2,111 (+30.9%), from €6,839 to €8,949
- Taxes -€2,065
down €2,065 (-16.2%), from €12,738 to €10,673
- Gross operating margin -€1,952
down €1,952 (-2.5%), from €78,139 to €76,187
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 | €186,842 | €192,267 | +€5,424 | +2.9% |
| Fixed assets | 21/28 | €82,392 | €58,968 | -€23,424 | -28.4% |
| Tangible fixed assets | 22/27 | €82,392 | €58,968 | -€23,424 | -28.4% |
| Plant, machinery and equipment | 23 | €76,994 | €55,970 | -€21,024 | -27.3% |
| Furniture and vehicles | 24 | €5,398 | €2,998 | -€2,400 | -44.5% |
| Current assets | 29/58 | €104,450 | €133,299 | +€28,848 | +27.6% |
| Stocks and contracts in progress | 3 | €13,081 | €10,204 | -€2,876 | -22.0% |
| Stocks | 30/36 | €13,081 | €10,204 | -€2,876 | -22.0% |
| Amounts receivable within one year | 40/41 | €2,364 | €2,136 | -€228 | -9.6% |
| Trade receivables | 40 | €2,052 | - | -€2,052 | |
| Other amounts receivable | 41 | €313 | €2,136 | +€1,824 | +583% |
| Cash at bank and in hand | 54/58 | €87,036 | €118,891 | +€31,856 | +36.6% |
| Deferred charges and accrued income | 490/1 | €1,970 | €2,067 | +€97 | +4.9% |
| Total equity and liabilities | 10/49 | €186,842 | €192,267 | +€5,424 | +2.9% |
| Equity | 10/15 | €79,319 | €41,399 | -€37,919 | -47.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €76,819 | €38,899 | -€37,919 | -49.4% |
| Distributable reserves | 133 | €76,819 | €38,899 | -€37,919 | -49.4% |
| Amounts payable | 17/49 | €107,523 | €150,867 | +€43,344 | +40.3% |
| Amounts payable after more than one year | 17 | €72,856 | €57,755 | -€15,101 | -20.7% |
| Financial debts | 170/4 | €72,856 | €57,755 | -€15,101 | -20.7% |
| Amounts payable within one year | 42/48 | €34,668 | €93,112 | +€58,444 | +169% |
| Current portion of amounts payable after more than one year | 42 | €15,503 | €15,101 | -€403 | -2.6% |
| Trade debts | 44 | - | €10,253 | +€10,253 | |
| Suppliers | 440/4 | - | €10,253 | +€10,253 | |
| Taxes, remuneration and social security | 45 | €14,858 | €11,940 | -€2,918 | -19.6% |
| Taxes | 450/3 | €14,858 | €11,940 | -€2,918 | -19.6% |
| Other amounts payable | 47/48 | €4,307 | €55,819 | +€51,512 | +1,196% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,796 | €26,053 | +€257 | +1.0% |
| Other operating charges | 640/8 | €908 | €996 | +€87 | +9.6% |
| Gross operating margin | 9900 | €78,139 | €76,187 | -€1,952 | -2.5% |
| Operating profit (loss) | 9901 | €51,435 | €49,138 | -€2,296 | -4.5% |
| Financial income | 75/76B | €686 | €315 | -€371 | -54.1% |
| Recurring financial income | 75 | €686 | €315 | -€371 | -54.1% |
| Financial charges | 65/66B | €6,839 | €8,949 | +€2,111 | +30.9% |
| Recurring financial charges | 65 | €6,839 | €8,949 | +€2,111 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €45,281 | €40,504 | -€4,778 | -10.6% |
| Income taxes | 67/77 | €12,738 | €10,673 | -€2,065 | -16.2% |
| Profit (loss) for the period | 9904 | €32,543 | €29,831 | -€2,713 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,543 | €29,831 | -€2,713 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.