CABBIE: 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.
CABBIE
Largest movements
- Receivables within one year +€5,909
up €5,909 (+17.5%), from €33,801 to €39,710
of which Trade receivables: +€10,146
- Cash -€5,265
down €5,265 (-18.7%), from €28,216 to €22,951
mainly Short-term financial debts (-€75,000) and Investment in fixed assets (net) (-€68,140)
- Short-term financial debts -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Other debts +€59,228
up €59,228 (+189.0%), from €31,338 to €90,566
- Trade debts -€21,080
down €21,080 (-80.6%), from €26,140 to €5,060
- Reserves +€18,726
up €18,726 (+73.6%), from €25,447 to €44,173
of which Distributable reserves: +€18,726
- Debts after one year -€13,242
down €13,242 (-11.4%), from €115,759 to €102,517
- Staff costs -€26,231
down €26,231 (-20.3%), from €129,047 to €102,816
- Depreciation +€12,300
up €12,300 (+21.1%), from €58,354 to €70,654
- Gross operating margin -€8,877
down €8,877 (-3.6%), from €244,753 to €235,877
- Financial charges +€4,946
up €4,946 (+46.2%), from €10,697 to €15,643
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 | €475,454 | €473,584 | -€1,870 | -0.4% |
| Fixed assets | 21/28 | €413,436 | €410,922 | -€2,514 | -0.6% |
| Tangible fixed assets | 22/27 | €413,186 | €410,672 | -€2,514 | -0.6% |
| Land and buildings | 22 | €73,150 | €65,865 | -€7,285 | -10.0% |
| Plant, machinery and equipment | 23 | €2,374 | €663 | -€1,711 | -72.1% |
| Furniture and vehicles | 24 | €337,663 | €344,145 | +€6,482 | +1.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €62,017 | €62,661 | +€644 | +1.0% |
| Amounts receivable within one year | 40/41 | €33,801 | €39,710 | +€5,909 | +17.5% |
| Trade receivables | 40 | €24,027 | €34,173 | +€10,146 | +42.2% |
| Other amounts receivable | 41 | €9,774 | €5,537 | -€4,237 | -43.4% |
| Cash at bank and in hand | 54/58 | €28,216 | €22,951 | -€5,265 | -18.7% |
| Total equity and liabilities | 10/49 | €475,454 | €473,584 | -€1,870 | -0.4% |
| Equity | 10/15 | €43,355 | €62,773 | +€19,419 | +44.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,447 | €44,173 | +€18,726 | +73.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €25,447 | €44,173 | +€18,726 | +73.6% |
| Profit (loss) carried forward | 14 | -€693 | €0 | +€693 | |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €30,000 | +€30,000 | |
| Environmental obligations | 163 | €30,000 | €0 | -€30,000 | -100.0% |
| Amounts payable | 17/49 | €402,099 | €380,810 | -€21,289 | -5.3% |
| Amounts payable after more than one year | 17 | €115,759 | €102,517 | -€13,242 | -11.4% |
| Financial debts | 170/4 | €115,759 | €102,517 | -€13,242 | -11.4% |
| Amounts payable within one year | 42/48 | €285,079 | €270,783 | -€14,296 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €71,461 | €81,540 | +€10,078 | +14.1% |
| Financial debts | 43 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Credit institutions | 430/8 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Trade debts | 44 | €26,140 | €5,060 | -€21,080 | -80.6% |
| Suppliers | 440/4 | €26,140 | €5,060 | -€21,080 | -80.6% |
| Taxes, remuneration and social security | 45 | €6,140 | €18,618 | +€12,478 | +203.2% |
| Taxes | 450/3 | €1,293 | €3,038 | +€1,744 | +134.9% |
| Remuneration and social security | 454/9 | €4,846 | €15,580 | +€10,733 | +221.5% |
| Other amounts payable | 47/48 | €31,338 | €90,566 | +€59,228 | +189.0% |
| Accrued charges and deferred income | 492/3 | €1,261 | €7,510 | +€6,249 | +495.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €129,047 | €102,816 | -€26,231 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,354 | €70,654 | +€12,300 | +21.1% |
| Other operating charges | 640/8 | €25,636 | €25,098 | -€538 | -2.1% |
| Gross operating margin | 9900 | €244,753 | €235,877 | -€8,877 | -3.6% |
| Operating profit (loss) | 9901 | €31,716 | €37,309 | +€5,593 | +17.6% |
| Financial income | 75/76B | €140 | €63 | -€76 | -54.6% |
| Recurring financial income | 75 | €140 | €63 | -€76 | -54.6% |
| Financial charges | 65/66B | €10,697 | €15,643 | +€4,946 | +46.2% |
| Recurring financial charges | 65 | €10,697 | €15,643 | +€4,946 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €21,158 | €21,730 | +€571 | +2.7% |
| Income taxes | 67/77 | €328 | €2,311 | +€1,984 | +605.7% |
| Profit (loss) for the period | 9904 | €20,831 | €19,419 | -€1,412 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,831 | €19,419 | -€1,412 | -6.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.