Caberu Consulting: what changed
What changed
Caberu Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€12,044
2024 · -€18,614+€6,570
Equity
€111,207
2024 · €143,251-€32,044
Cash
€44,272
2024 · €47,609-€3,337
Balance sheet total
€281,818
2024 · €350,388-€68,570
Largest movements
Assets
- Receivables within one year -€46,028
down €46,028 (-37.2%), from €123,763 to €77,735
of which Trade receivables: -€48,805
- Tangible fixed assets -€20,809
down €20,809 (-13.4%), from €154,890 to €134,081
Equity and liabilities
- Trade debts -€38,033
down €38,033 (-75.4%), from €50,420 to €12,387
- Reserves -€20,000
down €20,000 (-32.3%), from €61,860 to €41,860
of which Distributable reserves: -€20,000
- Debts after one year -€16,553
down €16,553 (-13.1%), from €126,710 to €110,157
- Profit (loss) carried forward -€12,044
down €12,044 (-16.0%), from €75,191 to €63,147
- Tax, wage and social debts +€9,186
up €9,186 (+1,993%), from €461 to €9,647
Income statement
- Depreciation -€9,363
down €9,363 (-36.5%), from €25,631 to €16,269
- Financial charges +€1,330
up €1,330 (+21.5%), from €6,196 to €7,526
- Other operating charges +€721
up €721 (+24.6%), from €2,936 to €3,657
- Taxes -€447
down €447 (-77.2%), from €579 to €132
- Gross operating margin -€167
down €167 (-1.1%), from €15,858 to €15,691
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€18,614
Gross operating margin
-€167
Depreciation
+€9,363
Other operating charges
-€721
Other operating items
-€999
Financial income
-€22
Financial charges
-€1,330
Taxes
+€447
Result 2025
-€12,044
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,720
Investment
+€4,540
Financing
-€35,596
Cash 2024
€47,609
From operations (derived)
+€27,720
Net result for the year
-€12,044
Depreciation
+€16,269
Receivables within one year
+€46,028
Deferred charges and accrued income
-€1,604
Trade debts
-€38,033
Tax, wage and social debts
+€9,186
Other debts
+€7,006
Accrued charges and deferred income
+€911
Investment (derived)
+€4,540
Investment in fixed assets (net)
+€4,540
Financing
-€35,596
Debts after one year
-€16,553
Current portion of long-term debt
+€957
Contributions, distributions and other
-€20,000
Cash 2025
€44,272
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350,388 | €281,818 | -€68,570 | -19.6% |
| Fixed assets | 21/28 | €178,869 | €158,060 | -€20,809 | -11.6% |
| Tangible fixed assets | 22/27 | €154,890 | €134,081 | -€20,809 | -13.4% |
| Land and buildings | 22 | €105,013 | €99,356 | -€5,656 | -5.4% |
| Furniture and vehicles | 24 | €15,977 | €6,667 | -€9,310 | -58.3% |
| Leasing and similar rights | 25 | €33,900 | €26,954 | -€6,947 | -20.5% |
| Other tangible fixed assets | 26 | - | €1,104 | +€1,104 | |
| Financial fixed assets | 28 | €23,979 | €23,979 | = | 0.0% |
| Current assets | 29/58 | €171,519 | €123,757 | -€47,761 | -27.8% |
| Amounts receivable within one year | 40/41 | €123,763 | €77,735 | -€46,028 | -37.2% |
| Trade receivables | 40 | €83,363 | €34,558 | -€48,805 | -58.5% |
| Other amounts receivable | 41 | €40,400 | €43,177 | +€2,777 | +6.9% |
| Cash at bank and in hand | 54/58 | €47,609 | €44,272 | -€3,337 | -7.0% |
| Deferred charges and accrued income | 490/1 | €147 | €1,750 | +€1,604 | +1,094% |
| Total equity and liabilities | 10/49 | €350,388 | €281,818 | -€68,570 | -19.6% |
| Equity | 10/15 | €143,251 | €111,207 | -€32,044 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,860 | €41,860 | -€20,000 | -32.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Profit (loss) carried forward | 14 | €75,191 | €63,147 | -€12,044 | -16.0% |
| Amounts payable | 17/49 | €207,137 | €170,611 | -€36,526 | -17.6% |
| Amounts payable after more than one year | 17 | €126,710 | €110,157 | -€16,553 | -13.1% |
| Financial debts | 170/4 | €126,710 | €110,157 | -€16,553 | -13.1% |
| Amounts payable within one year | 42/48 | €80,427 | €59,543 | -€20,884 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €15,976 | €16,933 | +€957 | +6.0% |
| Trade debts | 44 | €50,420 | €12,387 | -€38,033 | -75.4% |
| Suppliers | 440/4 | €50,420 | €12,387 | -€38,033 | -75.4% |
| Taxes, remuneration and social security | 45 | €461 | €9,647 | +€9,186 | +1,993% |
| Taxes | 450/3 | €461 | €9,647 | +€9,186 | +1,993% |
| Other amounts payable | 47/48 | €13,570 | €20,576 | +€7,006 | +51.6% |
| Accrued charges and deferred income | 492/3 | - | €911 | +€911 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,631 | €16,269 | -€9,363 | -36.5% |
| Other operating charges | 640/8 | €2,936 | €3,657 | +€721 | +24.6% |
| Non-recurring operating charges | 66A | €195 | €1,194 | +€999 | +513% |
| Gross operating margin | 9900 | €15,858 | €15,691 | -€167 | -1.1% |
| Operating profit (loss) | 9901 | -€12,904 | -€5,429 | +€7,475 | +57.9% |
| Financial income | 75/76B | €1,065 | €1,043 | -€22 | -2.0% |
| Recurring financial income | 75 | €1,065 | €1,043 | -€22 | -2.0% |
| Financial charges | 65/66B | €6,196 | €7,526 | +€1,330 | +21.5% |
| Recurring financial charges | 65 | €6,196 | €7,526 | +€1,330 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,035 | -€11,912 | +€6,123 | +34.0% |
| Income taxes | 67/77 | €579 | €132 | -€447 | -77.2% |
| Profit (loss) for the period | 9904 | -€18,614 | -€12,044 | +€6,570 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,614 | -€12,044 | +€6,570 | +35.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.