CABERA: 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.
CABERA
Largest movements
- Cash +€4,987
up €4,987 (+56.8%), from €8,787 to €13,774
mainly Net result for the year (+€4,176) and Receivables within one year (+€4,069)
- Receivables within one year -€4,069
down €4,069 (-7.7%), from €52,647 to €48,578
of which Trade receivables: -€2,998
- Stocks and contracts -€2,000
down €2,000 (-26.7%), from €7,500 to €5,500
of which Contracts in progress: -€1,500
- Other debts -€6,687
down €6,687 (-10.2%), from €65,266 to €58,579
- Reserves +€4,176
up €4,176 (+214.3%), from €1,949 to €6,125
- Tax, wage and social debts +€1,513
new in 2025: €1,513
- Gross operating margin +€5,778
up €5,778 (+36.8%), from €15,719 to €21,498
- Financial charges +€4,504
up €4,504 (+53.7%), from €8,389 to €12,893
of which Non-recurring financial charges: +€4,463
- Taxes +€418
new in 2025: €418
- Other operating charges -€408
down €408 (-9.3%), from €4,409 to €4,001
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 | €88,570 | €87,394 | -€1,176 | -1.3% |
| Fixed assets | 21/28 | €18,452 | €18,332 | -€120 | -0.7% |
| Tangible fixed assets | 22/27 | €17,473 | €17,353 | -€120 | -0.7% |
| Land and buildings | 22 | €17,473 | €17,353 | -€120 | -0.7% |
| Financial fixed assets | 28 | €979 | €979 | = | 0.0% |
| Current assets | 29/58 | €70,119 | €69,062 | -€1,056 | -1.5% |
| Stocks and contracts in progress | 3 | €7,500 | €5,500 | -€2,000 | -26.7% |
| Stocks | 30/36 | €6,000 | €5,500 | -€500 | -8.3% |
| Contracts in progress | 37 | €1,500 | €0 | -€1,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €52,647 | €48,578 | -€4,069 | -7.7% |
| Trade receivables | 40 | €51,576 | €48,578 | -€2,998 | -5.8% |
| Other amounts receivable | 41 | €1,071 | €0 | -€1,071 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,787 | €13,774 | +€4,987 | +56.8% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,211 | +€25 | +2.1% |
| Total equity and liabilities | 10/49 | €88,570 | €87,394 | -€1,176 | -1.3% |
| Equity | 10/15 | €21,799 | €25,975 | +€4,176 | +19.2% |
| Contributions | 10/11 | €19,850 | €19,850 | = | 0.0% |
| Reserves | 13 | €1,949 | €6,125 | +€4,176 | +214.3% |
| Distributable reserves | 133 | €1,949 | €6,125 | +€4,176 | +214.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €66,772 | €61,420 | -€5,352 | -8.0% |
| Amounts payable within one year | 42/48 | €66,772 | €61,420 | -€5,352 | -8.0% |
| Trade debts | 44 | €1,506 | €1,328 | -€178 | -11.8% |
| Suppliers | 440/4 | €1,506 | €1,328 | -€178 | -11.8% |
| Taxes, remuneration and social security | 45 | - | €1,513 | +€1,513 | |
| Taxes | 450/3 | - | €1,513 | +€1,513 | |
| Other amounts payable | 47/48 | €65,266 | €58,579 | -€6,687 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €120 | = | 0.0% |
| Other operating charges | 640/8 | €4,409 | €4,001 | -€408 | -9.3% |
| Gross operating margin | 9900 | €15,719 | €21,498 | +€5,778 | +36.8% |
| Operating profit (loss) | 9901 | €11,190 | €17,377 | +€6,186 | +55.3% |
| Financial income | 75/76B | €98 | €110 | +€12 | +12.4% |
| Recurring financial income | 75 | €98 | €110 | +€12 | +12.4% |
| Financial charges | 65/66B | €8,389 | €12,893 | +€4,504 | +53.7% |
| Recurring financial charges | 65 | €322 | €363 | +€40 | +12.5% |
| Non-recurring financial charges | 66B | €8,066 | €12,530 | +€4,463 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | €2,899 | €4,594 | +€1,695 | +58.4% |
| Income taxes | 67/77 | - | €418 | +€418 | |
| Profit (loss) for the period | 9904 | €2,899 | €4,176 | +€1,277 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,899 | €4,176 | +€1,277 | +44.0% |
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 8 October 2026 via checked.be.