Cabilem: 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.
Cabilem
Largest movements
- Cash -€83,033
down €83,033 (-63.7%), from €130,274 to €47,241
mainly Contributions, distributions and other (-€100,000) and Net result for the year (-€10,997)
- Tangible fixed assets -€14,801
down €14,801 (-27.3%), from €54,159 to €39,358
of which Furniture and vehicles: -€12,983
- Receivables within one year -€14,517
down €14,517 (-18.2%), from €79,937 to €65,420
of which Other amounts receivable: -€17,242
- Reserves -€100,000
down €100,000 (-17.9%), from €559,810 to €459,810
of which Distributable reserves: -€100,000
- Profit (loss) carried forward -€10,997
down €10,997 (-11.9%), from €92,496 to €81,499
- Gross operating margin -€12,031
down €12,031, from €11,812 to -€219
- Financial income -€5,386
down €5,386 (-56.3%), from €9,566 to €4,180
of which Non-recurring financial income: -€5,000
- Taxes -€2,885
down €2,885 (-87.1%), from €3,313 to €428
- Other operating charges -€968
down €968 (-49.2%), from €1,967 to €999
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 | €667,182 | €554,214 | -€112,968 | -16.9% |
| Fixed assets | 21/28 | €54,159 | €39,358 | -€14,801 | -27.3% |
| Tangible fixed assets | 22/27 | €54,159 | €39,358 | -€14,801 | -27.3% |
| Plant, machinery and equipment | 23 | €1,845 | €27 | -€1,818 | -98.5% |
| Furniture and vehicles | 24 | €52,314 | €39,331 | -€12,983 | -24.8% |
| Current assets | 29/58 | €613,023 | €514,856 | -€98,167 | -16.0% |
| Amounts receivable within one year | 40/41 | €79,937 | €65,420 | -€14,517 | -18.2% |
| Trade receivables | 40 | €1,769 | €4,494 | +€2,725 | +154.0% |
| Other amounts receivable | 41 | €78,168 | €60,926 | -€17,242 | -22.1% |
| Current investments | 50/53 | €400,009 | €400,010 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €130,274 | €47,241 | -€83,033 | -63.7% |
| Deferred charges and accrued income | 490/1 | €2,803 | €2,185 | -€618 | -22.0% |
| Total equity and liabilities | 10/49 | €667,182 | €554,214 | -€112,968 | -16.9% |
| Equity | 10/15 | €664,706 | €553,709 | -€110,997 | -16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €559,810 | €459,810 | -€100,000 | -17.9% |
| Non-distributable reserves | 130/1 | €12,210 | €12,210 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,210 | €12,210 | = | 0.0% |
| Distributable reserves | 133 | €547,600 | €447,600 | -€100,000 | -18.3% |
| Profit (loss) carried forward | 14 | €92,496 | €81,499 | -€10,997 | -11.9% |
| Amounts payable | 17/49 | €2,476 | €505 | -€1,971 | -79.6% |
| Amounts payable within one year | 42/48 | €2,476 | €505 | -€1,971 | -79.6% |
| Trade debts | 44 | €533 | €505 | -€28 | -5.3% |
| Suppliers | 440/4 | €533 | €505 | -€28 | -5.3% |
| Taxes, remuneration and social security | 45 | €1,943 | - | -€1,943 | |
| Taxes | 450/3 | €1,943 | - | -€1,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,239 | €13,264 | +€25 | +0.2% |
| Other operating charges | 640/8 | €1,967 | €999 | -€968 | -49.2% |
| Gross operating margin | 9900 | €11,812 | -€219 | -€12,031 | |
| Operating profit (loss) | 9901 | -€3,394 | -€14,482 | -€11,088 | -326.7% |
| Financial income | 75/76B | €9,566 | €4,180 | -€5,386 | -56.3% |
| Recurring financial income | 75 | €4,566 | €4,180 | -€386 | -8.5% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €264 | €267 | +€3 | +1.1% |
| Recurring financial charges | 65 | €264 | €267 | +€3 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €5,908 | -€10,569 | -€16,477 | |
| Income taxes | 67/77 | €3,313 | €428 | -€2,885 | -87.1% |
| Profit (loss) for the period | 9904 | €2,595 | -€10,997 | -€13,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,595 | -€10,997 | -€13,592 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.