CABCOMA: 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.
CABCOMA
Largest movements
- Cash +€2,919
up €2,919 (+8.6%), from €34,008 to €36,927
mainly Net result for the year (+€66,777) and Tax, wage and social debts (+€5,670)
- Tangible fixed assets +€989
up €989 (+52.4%), from €1,888 to €2,877
of which Furniture and vehicles: +€1,459
- Tax, wage and social debts +€5,670
up €5,670 (+58.8%), from €9,645 to €15,316
- Other debts -€2,168
down €2,168 (-3.0%), from €72,080 to €69,912
- Gross operating margin -€1,331
down €1,331 (-1.4%), from €94,946 to €93,616
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 | €86,320 | €90,149 | +€3,828 | +4.4% |
| Fixed assets | 21/28 | €51,891 | €52,881 | +€989 | +1.9% |
| Tangible fixed assets | 22/27 | €1,888 | €2,877 | +€989 | +52.4% |
| Plant, machinery and equipment | 23 | €1,260 | €790 | -€470 | -37.3% |
| Furniture and vehicles | 24 | €627 | €2,087 | +€1,459 | +232.5% |
| Financial fixed assets | 28 | €50,004 | €50,004 | = | 0.0% |
| Current assets | 29/58 | €34,429 | €37,268 | +€2,839 | +8.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €420 | €341 | -€80 | -19.0% |
| Trade receivables | 40 | €420 | €341 | -€80 | -19.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,008 | €36,927 | +€2,919 | +8.6% |
| Total equity and liabilities | 10/49 | €86,320 | €90,149 | +€3,828 | +4.4% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,320 | €86,149 | +€3,828 | +4.7% |
| Amounts payable within one year | 42/48 | €81,726 | €85,442 | +€3,716 | +4.5% |
| Trade debts | 44 | €0 | €214 | +€214 | |
| Suppliers | 440/4 | €0 | €214 | +€214 | |
| Taxes, remuneration and social security | 45 | €9,645 | €15,316 | +€5,670 | +58.8% |
| Taxes | 450/3 | €9,645 | €15,316 | +€5,670 | +58.8% |
| Other amounts payable | 47/48 | €72,080 | €69,912 | -€2,168 | -3.0% |
| Accrued charges and deferred income | 492/3 | €595 | €707 | +€112 | +18.9% |
| Remuneration, social security and pensions | 62 | €396 | €787 | +€390 | +98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €1,092 | +€264 | +31.9% |
| Other operating charges | 640/8 | €206 | €188 | -€18 | -8.9% |
| Gross operating margin | 9900 | €94,946 | €93,616 | -€1,331 | -1.4% |
| Operating profit (loss) | 9901 | €93,516 | €91,549 | -€1,967 | -2.1% |
| Financial income | 75/76B | €853 | €0 | -€853 | -100.0% |
| Recurring financial income | 75 | €853 | €0 | -€853 | -100.0% |
| Financial charges | 65/66B | €1,063 | €761 | -€301 | -28.4% |
| Recurring financial charges | 65 | €1,063 | €761 | -€301 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €93,306 | €90,788 | -€2,518 | -2.7% |
| Income taxes | 67/77 | €24,582 | €24,011 | -€571 | -2.3% |
| Profit (loss) for the period | 9904 | €68,724 | €66,777 | -€1,947 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,724 | €66,777 | -€1,947 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.