CABANINA: 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.
CABANINA
Largest movements
- Tangible fixed assets +€89,900
up €89,900 (+8.5%), from €1.1m to €1.1m
of which Land and buildings: +€89,949
- Reserves +€282,590
up €282,590 (+331.3%), from €85,294 to €367,884
of which Tax-exempt reserves: +€282,590
- Short-term financial debts -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Provisions +€94,197
new in 2025: €94,197
- Profit (loss) carried forward -€30,400
down €30,400 (-51.2%), from €59,396 to €28,996
- Trade debts +€29,113
up €29,113 (+923.1%), from €3,154 to €32,267
- Gross operating margin +€417,072
up €417,072 (+9004.8%), from €4,632 to €421,704
- Depreciation +€23,874
up €23,874 (+117.5%), from €20,317 to €44,190
- Financial charges +€19,316
up €19,316 (+372.1%), from €5,190 to €24,507
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 | €1,076,325 | €1,180,221 | +€103,896 | +9.7% |
| Fixed assets | 21/28 | €1,051,733 | €1,141,632 | +€89,900 | +8.5% |
| Tangible fixed assets | 22/27 | €1,051,733 | €1,141,632 | +€89,900 | +8.5% |
| Land and buildings | 22 | €1,051,684 | €1,141,632 | +€89,949 | +8.6% |
| Plant, machinery and equipment | 23 | €49 | €0 | -€49 | -100.0% |
| Current assets | 29/58 | €24,592 | €38,589 | +€13,997 | +56.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,033 | €21,839 | +€2,807 | +14.7% |
| Deferred charges and accrued income | 490/1 | €5,559 | €16,749 | +€11,190 | +201.3% |
| Total equity and liabilities | 10/49 | €1,076,325 | €1,180,221 | +€103,896 | +9.7% |
| Equity | 10/15 | €209,690 | €461,880 | +€252,190 | +120.3% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €85,294 | €367,884 | +€282,590 | +331.3% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €282,590 | +€282,590 | |
| Distributable reserves | 133 | €78,794 | €78,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,396 | €28,996 | -€30,400 | -51.2% |
| Provisions and deferred taxes | 16 | - | €94,197 | +€94,197 | |
| Deferred taxes | 168 | - | €94,197 | +€94,197 | |
| Amounts payable | 17/49 | €866,635 | €624,144 | -€242,491 | -28.0% |
| Amounts payable after more than one year | 17 | €586,877 | €564,409 | -€22,469 | -3.8% |
| Financial debts | 170/4 | €586,877 | €564,409 | -€22,469 | -3.8% |
| Amounts payable within one year | 42/48 | €279,757 | €59,735 | -€220,022 | -78.6% |
| Current portion of amounts payable after more than one year | 42 | €26,604 | €27,469 | +€865 | +3.3% |
| Financial debts | 43 | €250,000 | €0 | -€250,000 | -100.0% |
| Credit institutions | 430/8 | €250,000 | €0 | -€250,000 | -100.0% |
| Trade debts | 44 | €3,154 | €32,267 | +€29,113 | +923.1% |
| Suppliers | 440/4 | €3,154 | €32,267 | +€29,113 | +923.1% |
| Non-recurring operating income | 76A | - | €396,618 | +€396,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,317 | €44,190 | +€23,874 | +117.5% |
| Other operating charges | 640/8 | €6,788 | €6,620 | -€169 | -2.5% |
| Gross operating margin | 9900 | €4,632 | €421,704 | +€417,072 | +9004.8% |
| Operating profit (loss) | 9901 | -€22,473 | €370,894 | +€393,367 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €5,190 | €24,507 | +€19,316 | +372.1% |
| Recurring financial charges | 65 | €5,190 | €24,507 | +€19,316 | +372.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,663 | €346,387 | +€374,050 | |
| Transfer from deferred taxes | 780 | - | €4,958 | +€4,958 | |
| Transfer to deferred taxes | 680 | - | €99,154 | +€99,154 | |
| Profit (loss) for the period | 9904 | -€27,663 | €252,190 | +€279,853 | |
| Transfer from tax-exempt reserves | 789 | - | €14,873 | +€14,873 | |
| Transfer to tax-exempt reserves | 689 | - | €297,463 | +€297,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,663 | -€30,400 | -€2,737 | -9.9% |
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.