CABI: 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.
CABI
Largest movements
- Receivables within one year -€45,000
no longer reported in 2025 (was €45,000)
- Cash -€31,497
down €31,497 (-63.9%), from €49,284 to €17,787
mainly Debts after one year (-€45,000) and Investment in fixed assets (net) (-€30,000)
- Financial fixed assets +€30,000
up €30,000 (+10.0%), from €300,000 to €330,000
- Debts after one year -€45,000
down €45,000 (-12.9%), from €350,000 to €305,000
- Other operating charges +€75
up €75 (+14.7%), from €511 to €587
- Gross operating margin -€57
down €57 (-16.5%), from -€343 to -€400
- Financial charges -€28
down €28 (-5.2%), from €540 to €512
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 | €394,284 | €347,787 | -€46,497 | -11.8% |
| Fixed assets | 21/28 | €300,000 | €330,000 | +€30,000 | +10.0% |
| Financial fixed assets | 28 | €300,000 | €330,000 | +€30,000 | +10.0% |
| Current assets | 29/58 | €94,284 | €17,787 | -€76,497 | -81.1% |
| Amounts receivable within one year | 40/41 | €45,000 | - | -€45,000 | |
| Other amounts receivable | 41 | €45,000 | - | -€45,000 | |
| Cash at bank and in hand | 54/58 | €49,284 | €17,787 | -€31,497 | -63.9% |
| Total equity and liabilities | 10/49 | €394,284 | €347,787 | -€46,497 | -11.8% |
| Equity | 10/15 | €44,284 | €42,787 | -€1,497 | -3.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,716 | -€7,213 | -€1,497 | -26.2% |
| Amounts payable | 17/49 | €350,000 | €305,000 | -€45,000 | -12.9% |
| Amounts payable after more than one year | 17 | €350,000 | €305,000 | -€45,000 | -12.9% |
| Financial debts | 170/4 | €350,000 | €305,000 | -€45,000 | -12.9% |
| Other operating charges | 640/8 | €511 | €587 | +€75 | +14.7% |
| Gross operating margin | 9900 | -€343 | -€400 | -€57 | -16.5% |
| Operating profit (loss) | 9901 | -€854 | -€986 | -€132 | -15.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €540 | €512 | -€28 | -5.2% |
| Recurring financial charges | 65 | €540 | €512 | -€28 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,394 | -€1,497 | -€102 | -7.3% |
| Profit (loss) for the period | 9904 | -€1,394 | -€1,497 | -€102 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,394 | -€1,497 | -€102 | -7.3% |
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 3 October 2026 via checked.be.