CABEZON CONSULTING: what changed
Two financial 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.
CABEZON CONSULTING
Largest movements
- Cash -€51,475
down €51,475 (-99.5%), from €51,739 to €264
mainly Net result for the year (-€51,667) and Receivables within one year (-€4,106)
- Tangible fixed assets -€7,880
down €7,880 (-26.5%), from €29,731 to €21,851
of which Other tangible fixed assets: -€3,987
- Receivables within one year +€4,106
up €4,106 (+89.5%), from €4,587 to €8,692
of which Trade receivables: +€5,449
- Profit (loss) carried forward -€45,828
down €45,828, from €0 to -€45,828
- Reserves -€5,839
down €5,839 (-7.0%), from €83,157 to €77,318
- Tax, wage and social debts -€2,402
down €2,402 (-100%), from €2,402 to €0
of which Remuneration and social security: -€1,700
- Other debts -€1,484
down €1,484 (-17.6%), from €8,443 to €6,959
- Gross operating margin -€56,511
down €56,511, from €8,985 to -€47,526
- Financial income +€5,448
up €5,448 (+778,334%), from €1 to €5,449
- Taxes -€1,117
down €1,117 (-79.0%), from €1,413 to €297
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.
Derived cash bridge
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 | €107,933 | €52,036 | -€55,897 | -51.8% |
| Fixed assets | 21/28 | €29,731 | €21,851 | -€7,880 | -26.5% |
| Tangible fixed assets | 22/27 | €29,731 | €21,851 | -€7,880 | -26.5% |
| Plant, machinery and equipment | 23 | €2,012 | €1,049 | -€964 | -47.9% |
| Furniture and vehicles | 24 | €8,849 | €5,919 | -€2,930 | -33.1% |
| Other tangible fixed assets | 26 | €18,870 | €14,883 | -€3,987 | -21.1% |
| Current assets | 29/58 | €78,202 | €30,185 | -€48,017 | -61.4% |
| Amounts receivable within one year | 40/41 | €4,587 | €8,692 | +€4,106 | +89.5% |
| Trade receivables | 40 | €0 | €5,449 | +€5,449 | |
| Other amounts receivable | 41 | €4,587 | €3,243 | -€1,343 | -29.3% |
| Cash at bank and in hand | 54/58 | €51,739 | €264 | -€51,475 | -99.5% |
| Deferred charges and accrued income | 490/1 | €21,876 | €21,228 | -€648 | -3.0% |
| Total equity and liabilities | 10/49 | €107,933 | €52,036 | -€55,897 | -51.8% |
| Equity | 10/15 | €95,557 | €43,890 | -€51,667 | -54.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,157 | €77,318 | -€5,839 | -7.0% |
| Distributable reserves | 133 | €83,157 | €77,318 | -€5,839 | -7.0% |
| Profit (loss) carried forward | 14 | €0 | -€45,828 | -€45,828 | |
| Amounts payable | 17/49 | €12,376 | €8,146 | -€4,230 | -34.2% |
| Amounts payable within one year | 42/48 | €12,376 | €8,132 | -€4,244 | -34.3% |
| Trade debts | 44 | €1,531 | €1,173 | -€359 | -23.4% |
| Suppliers | 440/4 | €1,531 | €1,173 | -€359 | -23.4% |
| Taxes, remuneration and social security | 45 | €2,402 | €0 | -€2,402 | -100% |
| Taxes | 450/3 | €702 | €0 | -€702 | -100% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100% |
| Other amounts payable | 47/48 | €8,443 | €6,959 | -€1,484 | -17.6% |
| Accrued charges and deferred income | 492/3 | €0 | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,699 | €7,880 | +€181 | +2.4% |
| Other operating charges | 640/8 | €1,063 | €730 | -€333 | -31.3% |
| Gross operating margin | 9900 | €8,985 | -€47,526 | -€56,511 | |
| Operating profit (loss) | 9901 | €222 | -€56,137 | -€56,359 | |
| Financial income | 75/76B | €1 | €5,449 | +€5,448 | +778,334% |
| Recurring financial income | 75 | €1 | €5,449 | +€5,448 | +778,334% |
| Financial charges | 65/66B | €265 | €683 | +€417 | +158% |
| Recurring financial charges | 65 | €265 | €683 | +€417 | +158% |
| Profit (loss) for the period before taxes | 9903 | -€42 | -€51,370 | -€51,328 | -121,429% |
| Income taxes | 67/77 | €1,413 | €297 | -€1,117 | -79.0% |
| Profit (loss) for the period | 9904 | -€1,456 | -€51,667 | -€50,211 | -3,449% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,456 | -€51,667 | -€50,211 | -3,449% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.