CABI: 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.
CABI
Largest movements
- Cash -€23,613
down €23,613 (-32.8%), from €72,035 to €48,422
mainly Investment in fixed assets (net) (-€26,015) and Other debts (-€9,053)
- Tangible fixed assets +€17,543
up €17,543 (+234.3%), from €7,488 to €25,030
of which Land and buildings: +€19,910
- Deferred charges and accrued income +€7,723
up €7,723 (+227.2%), from €3,399 to €11,122
- Receivables within one year -€2,581
down €2,581 (-11.2%), from €22,998 to €20,416
of which Trade receivables: -€1,582
- Other debts -€9,053
no longer reported in 2025 (was €9,053)
- Accrued charges and deferred income +€6,658
new in 2025: €6,658
- Reserves +€5,000
up €5,000 (+7.0%), from €71,855 to €76,855
of which Distributable reserves: +€5,000
- Tax, wage and social debts -€2,618
down €2,618 (-20.4%), from €12,816 to €10,198
- Current portion of long-term debt -€2,250
down €2,250 (-25.7%), from €8,750 to €6,500
- Turnover -€174,632
no longer reported in 2025 (was €174,632)
- Purchases and services -€157,015
no longer reported in 2025 (was €157,015)
- Gross operating margin +€7,412
up €7,412 (+42.1%), from €17,617 to €25,029
- Depreciation +€1,964
up €1,964 (+30.2%), from €6,508 to €8,472
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 | €155,928 | €154,991 | -€937 | -0.6% |
| Fixed assets | 21/28 | €7,488 | €25,030 | +€17,543 | +234.3% |
| Tangible fixed assets | 22/27 | €7,488 | €25,030 | +€17,543 | +234.3% |
| Land and buildings | 22 | €1,766 | €21,676 | +€19,910 | +1127.2% |
| Plant, machinery and equipment | 23 | €1,099 | €1,041 | -€58 | -5.2% |
| Furniture and vehicles | 24 | €4,623 | €2,313 | -€2,310 | -50.0% |
| Current assets | 29/58 | €148,440 | €129,961 | -€18,480 | -12.4% |
| Stocks and contracts in progress | 3 | €9 | - | -€9 | |
| Stocks | 30/36 | €9 | - | -€9 | |
| Amounts receivable within one year | 40/41 | €22,998 | €20,416 | -€2,581 | -11.2% |
| Trade receivables | 40 | €17,278 | €15,696 | -€1,582 | -9.2% |
| Other amounts receivable | 41 | €5,719 | €4,721 | -€999 | -17.5% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,035 | €48,422 | -€23,613 | -32.8% |
| Deferred charges and accrued income | 490/1 | €3,399 | €11,122 | +€7,723 | +227.2% |
| Total equity and liabilities | 10/49 | €155,928 | €154,991 | -€937 | -0.6% |
| Equity | 10/15 | €122,715 | €128,290 | +€5,576 | +4.5% |
| Contributions | 10/11 | €48,550 | €48,550 | = | 0.0% |
| Reserves | 13 | €71,855 | €76,855 | +€5,000 | +7.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €75,000 | +€5,000 | +7.1% |
| Profit (loss) carried forward | 14 | €2,310 | €2,885 | +€576 | +24.9% |
| Amounts payable | 17/49 | €33,214 | €26,701 | -€6,513 | -19.6% |
| Amounts payable within one year | 42/48 | €33,214 | €20,043 | -€13,171 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €8,750 | €6,500 | -€2,250 | -25.7% |
| Trade debts | 44 | €2,594 | €3,345 | +€751 | +28.9% |
| Suppliers | 440/4 | €2,594 | €3,345 | +€751 | +28.9% |
| Taxes, remuneration and social security | 45 | €12,816 | €10,198 | -€2,618 | -20.4% |
| Taxes | 450/3 | €12,816 | €10,198 | -€2,618 | -20.4% |
| Other amounts payable | 47/48 | €9,053 | - | -€9,053 | |
| Accrued charges and deferred income | 492/3 | - | €6,658 | +€6,658 | |
| Turnover | 70 | €174,632 | - | -€174,632 | |
| Goods, raw materials, services and sundry goods | 60/61 | €157,015 | - | -€157,015 | |
| Remuneration, social security and pensions | 62 | €242 | - | -€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,508 | €8,472 | +€1,964 | +30.2% |
| Other operating charges | 640/8 | €2,262 | €2,358 | +€95 | +4.2% |
| Gross operating margin | 9900 | €17,617 | €25,029 | +€7,412 | +42.1% |
| Operating profit (loss) | 9901 | €8,605 | €14,199 | +€5,595 | +65.0% |
| Financial income | 75/76B | €422 | €221 | -€202 | -47.7% |
| Recurring financial income | 75 | €422 | €221 | -€202 | -47.7% |
| Financial charges | 65/66B | €1,184 | €704 | -€479 | -40.5% |
| Recurring financial charges | 65 | €1,184 | €704 | -€479 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €7,843 | €13,716 | +€5,873 | +74.9% |
| Income taxes | 67/77 | €7,172 | €8,140 | +€968 | +13.5% |
| Profit (loss) for the period | 9904 | €671 | €5,576 | +€4,904 | +730.4% |
| Profit (loss) for the period to be appropriated | 9905 | €671 | €5,576 | +€4,904 | +730.4% |
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 9 October 2026 via checked.be.