CABERISA: 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.
CABERISA
Largest movements
- Cash +€12,627
up €12,627 (+19.3%), from €65,349 to €77,976
mainly Net result for the year (+€7,442) and Tax, wage and social debts (+€5,291)
- Reserves +€7,442
up €7,442 (+10.8%), from €69,043 to €76,485
of which Distributable reserves: +€7,442
- Tax, wage and social debts +€5,291
up €5,291 (+71.5%), from €7,397 to €12,688
of which Taxes: +€5,122
- Trade debts +€2,445
up €2,445 (+83.8%), from €2,917 to €5,362
- Other debts -€2,362
down €2,362 (-52.5%), from €4,496 to €2,134
- Gross operating margin -€12,337
down €12,337 (-25.3%), from €48,672 to €36,335
- Taxes -€3,870
down €3,870 (-51.4%), from €7,522 to €3,652
- Staff costs +€984
up €984 (+4.6%), from €21,574 to €22,558
- Depreciation +€566
up €566 (+65.2%), from €867 to €1,433
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 | €90,359 | €102,868 | +€12,509 | +13.8% |
| Fixed assets | 21/28 | €9,300 | €10,517 | +€1,217 | +13.1% |
| Tangible fixed assets | 22/27 | €2,739 | €3,156 | +€417 | +15.2% |
| Furniture and vehicles | 24 | €2,739 | €3,156 | +€417 | +15.2% |
| Financial fixed assets | 28 | €6,561 | €7,361 | +€800 | +12.2% |
| Current assets | 29/58 | €81,060 | €92,351 | +€11,292 | +13.9% |
| Amounts receivable within one year | 40/41 | €15,208 | €14,305 | -€903 | -5.9% |
| Trade receivables | 40 | €15,208 | €12,191 | -€3,017 | -19.8% |
| Other amounts receivable | 41 | - | €2,114 | +€2,114 | |
| Cash at bank and in hand | 54/58 | €65,349 | €77,976 | +€12,627 | +19.3% |
| Deferred charges and accrued income | 490/1 | €503 | €70 | -€433 | -86.1% |
| Total equity and liabilities | 10/49 | €90,359 | €102,868 | +€12,509 | +13.8% |
| Equity | 10/15 | €75,243 | €82,685 | +€7,442 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,043 | €76,485 | +€7,442 | +10.8% |
| Non-distributable reserves | 130/1 | €1,674 | €1,674 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,674 | €1,674 | = | 0.0% |
| Distributable reserves | 133 | €67,369 | €74,810 | +€7,442 | +11.0% |
| Amounts payable | 17/49 | €15,116 | €20,183 | +€5,067 | +33.5% |
| Amounts payable within one year | 42/48 | €15,116 | €20,183 | +€5,067 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €307 | - | -€307 | |
| Trade debts | 44 | €2,917 | €5,362 | +€2,445 | +83.8% |
| Suppliers | 440/4 | €2,917 | €5,362 | +€2,445 | +83.8% |
| Taxes, remuneration and social security | 45 | €7,397 | €12,688 | +€5,291 | +71.5% |
| Taxes | 450/3 | €2,739 | €7,861 | +€5,122 | +187.0% |
| Remuneration and social security | 454/9 | €4,658 | €4,827 | +€169 | +3.6% |
| Other amounts payable | 47/48 | €4,496 | €2,134 | -€2,362 | -52.5% |
| Remuneration, social security and pensions | 62 | €21,574 | €22,558 | +€984 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €867 | €1,433 | +€566 | +65.2% |
| Other operating charges | 640/8 | €1,179 | €1,120 | -€59 | -5.0% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Gross operating margin | 9900 | €48,672 | €36,335 | -€12,337 | -25.3% |
| Operating profit (loss) | 9901 | €25,051 | €11,225 | -€13,826 | -55.2% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €147 | €131 | -€16 | -10.7% |
| Recurring financial charges | 65 | €147 | €131 | -€16 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €24,954 | €11,094 | -€13,860 | -55.5% |
| Income taxes | 67/77 | €7,522 | €3,652 | -€3,870 | -51.4% |
| Profit (loss) for the period | 9904 | €17,432 | €7,442 | -€9,990 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,432 | €7,442 | -€9,990 | -57.3% |
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 6 October 2026 via checked.be.