Cabimed 74: 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.
Cabimed 74
Largest movements
- Cash +€21,421
up €21,421 (+90.1%), from €23,776 to €45,197
mainly Net result for the year (+€57,246) and Other debts (+€38,716)
- Intangible fixed assets -€21,100
down €21,100 (-50.0%), from €42,200 to €21,100
- Current investments +€19,080
up €19,080 (+33.1%), from €57,615 to €76,695
- Tangible fixed assets -€12,670
down €12,670 (-23.7%), from €53,370 to €40,700
of which Furniture and vehicles: -€10,973
- Receivables within one year +€2,833
up €2,833 (+1918.8%), from €148 to €2,981
of which Other amounts receivable: +€2,833
- Other debts +€38,716
up €38,716 (+57.1%), from €67,827 to €106,543
- Debts after one year -€31,407
down €31,407 (-47.2%), from €66,591 to €35,184
- Gross operating margin -€14,730
down €14,730 (-12.1%), from €122,102 to €107,372
- Other operating charges -€4,731
down €4,731 (-80.7%), from €5,859 to €1,128
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 | €205,875 | €214,647 | +€8,771 | +4.3% |
| Fixed assets | 21/28 | €96,370 | €62,600 | -€33,770 | -35.0% |
| Intangible fixed assets | 21 | €42,200 | €21,100 | -€21,100 | -50.0% |
| Tangible fixed assets | 22/27 | €53,370 | €40,700 | -€12,670 | -23.7% |
| Furniture and vehicles | 24 | €44,221 | €33,248 | -€10,973 | -24.8% |
| Other tangible fixed assets | 26 | €9,149 | €7,451 | -€1,697 | -18.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €109,506 | €152,047 | +€42,541 | +38.8% |
| Amounts receivable after more than one year | 29 | €23,614 | €22,185 | -€1,429 | -6.1% |
| Other amounts receivable | 291 | €23,614 | €22,185 | -€1,429 | -6.1% |
| Amounts receivable within one year | 40/41 | €148 | €2,981 | +€2,833 | +1918.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €148 | €2,981 | +€2,833 | +1918.8% |
| Current investments | 50/53 | €57,615 | €76,695 | +€19,080 | +33.1% |
| Cash at bank and in hand | 54/58 | €23,776 | €45,197 | +€21,421 | +90.1% |
| Deferred charges and accrued income | 490/1 | €4,353 | €4,990 | +€637 | +14.6% |
| Total equity and liabilities | 10/49 | €205,875 | €214,647 | +€8,771 | +4.3% |
| Equity | 10/15 | €33,507 | €33,507 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,907 | €14,907 | = | 0.0% |
| Distributable reserves | 133 | €14,907 | €14,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €172,369 | €181,140 | +€8,771 | +5.1% |
| Amounts payable after more than one year | 17 | €66,591 | €35,184 | -€31,407 | -47.2% |
| Financial debts | 170/4 | €66,591 | €35,184 | -€31,407 | -47.2% |
| Amounts payable within one year | 42/48 | €103,794 | €143,967 | +€40,172 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €30,897 | €31,407 | +€510 | +1.6% |
| Trade debts | 44 | €898 | €1,844 | +€947 | +105.5% |
| Suppliers | 440/4 | €898 | €1,844 | +€947 | +105.5% |
| Taxes, remuneration and social security | 45 | €4,173 | €4,173 | = | 0.0% |
| Taxes | 450/3 | €4,173 | €4,173 | = | 0.0% |
| Other amounts payable | 47/48 | €67,827 | €106,543 | +€38,716 | +57.1% |
| Accrued charges and deferred income | 492/3 | €1,984 | €1,989 | +€6 | +0.3% |
| Turnover | 70 | €225,361 | €224,544 | -€817 | -0.4% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €132,947 | €134,232 | +€1,286 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,440 | €33,770 | +€330 | +1.0% |
| Other operating charges | 640/8 | €5,859 | €1,128 | -€4,731 | -80.7% |
| Gross operating margin | 9900 | €122,102 | €107,372 | -€14,730 | -12.1% |
| Operating profit (loss) | 9901 | €82,802 | €72,474 | -€10,329 | -12.5% |
| Financial income | 75/76B | €3,522 | €2,233 | -€1,289 | -36.6% |
| Recurring financial income | 75 | €3,522 | €2,233 | -€1,289 | -36.6% |
| Financial charges | 65/66B | €2,094 | €1,727 | -€367 | -17.5% |
| Recurring financial charges | 65 | €2,094 | €1,727 | -€367 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €84,230 | €72,979 | -€11,250 | -13.4% |
| Income taxes | 67/77 | €16,677 | €15,733 | -€943 | -5.7% |
| Profit (loss) for the period | 9904 | €67,553 | €57,246 | -€10,307 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,553 | €57,246 | -€10,307 | -15.3% |
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 5 October 2026 via checked.be.