CABINET MABÎME: 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.
CABINET MABÎME
Largest movements
- Cash +€24,940
up €24,940 (+41.9%), from €59,512 to €84,452
mainly Net result for the year (+€27,687) and Depreciation (+€18,103)
- Tangible fixed assets -€11,025
down €11,025 (-29.0%), from €38,047 to €27,022
of which Furniture and vehicles: -€8,739
- Receivables within one year -€8,131
down €8,131 (-39.2%), from €20,748 to €12,616
of which Trade receivables: -€9,003
- Intangible fixed assets -€5,500
down €5,500 (-100.0%), from €5,500 to €0
- Deferred charges and accrued income -€1,687
down €1,687 (-77.4%), from €2,181 to €494
- Other debts +€14,726
up €14,726 (+70.9%), from €20,766 to €35,491
- Trade debts -€7,806
down €7,806 (-78.7%), from €9,912 to €2,106
- Debts after one year -€5,244
down €5,244 (-31.1%), from €16,846 to €11,602
- Tax, wage and social debts -€1,668
down €1,668 (-15.3%), from €10,925 to €9,257
- Current portion of long-term debt -€1,536
down €1,536 (-22.7%), from €6,779 to €5,244
- Gross operating margin -€34,379
down €34,379 (-37.2%), from €92,447 to €58,068
- Taxes -€7,832
down €7,832 (-47.4%), from €16,512 to €8,680
- Depreciation -€5,142
down €5,142 (-22.1%), from €23,245 to €18,103
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 | €141,336 | €139,643 | -€1,693 | -1.2% |
| Fixed assets | 21/28 | €43,797 | €27,272 | -€16,525 | -37.7% |
| Intangible fixed assets | 21 | €5,500 | €0 | -€5,500 | -100.0% |
| Tangible fixed assets | 22/27 | €38,047 | €27,022 | -€11,025 | -29.0% |
| Plant, machinery and equipment | 23 | €3,638 | €1,851 | -€1,788 | -49.1% |
| Furniture and vehicles | 24 | €31,238 | €22,500 | -€8,739 | -28.0% |
| Other tangible fixed assets | 26 | €3,170 | €2,671 | -€499 | -15.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €97,539 | €112,371 | +€14,832 | +15.2% |
| Stocks and contracts in progress | 3 | €15,098 | €14,809 | -€290 | -1.9% |
| Stocks | 30/36 | €15,098 | €14,809 | -€290 | -1.9% |
| Amounts receivable within one year | 40/41 | €20,748 | €12,616 | -€8,131 | -39.2% |
| Trade receivables | 40 | €18,300 | €9,296 | -€9,003 | -49.2% |
| Other amounts receivable | 41 | €2,448 | €3,320 | +€872 | +35.6% |
| Cash at bank and in hand | 54/58 | €59,512 | €84,452 | +€24,940 | +41.9% |
| Deferred charges and accrued income | 490/1 | €2,181 | €494 | -€1,687 | -77.4% |
| Total equity and liabilities | 10/49 | €141,336 | €139,643 | -€1,693 | -1.2% |
| Equity | 10/15 | €75,902 | €75,942 | +€40 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,302 | €57,302 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,442 | €55,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €40 | +€40 | |
| Amounts payable | 17/49 | €65,434 | €63,701 | -€1,733 | -2.6% |
| Amounts payable after more than one year | 17 | €16,846 | €11,602 | -€5,244 | -31.1% |
| Financial debts | 170/4 | €16,846 | €11,602 | -€5,244 | -31.1% |
| Amounts payable within one year | 42/48 | €48,382 | €52,099 | +€3,717 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €6,779 | €5,244 | -€1,536 | -22.7% |
| Trade debts | 44 | €9,912 | €2,106 | -€7,806 | -78.7% |
| Suppliers | 440/4 | €9,912 | €2,106 | -€7,806 | -78.7% |
| Taxes, remuneration and social security | 45 | €10,925 | €9,257 | -€1,668 | -15.3% |
| Taxes | 450/3 | €10,925 | €9,257 | -€1,668 | -15.3% |
| Other amounts payable | 47/48 | €20,766 | €35,491 | +€14,726 | +70.9% |
| Accrued charges and deferred income | 492/3 | €206 | €0 | -€206 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,245 | €18,103 | -€5,142 | -22.1% |
| Other operating charges | 640/8 | €1,218 | €1,025 | -€193 | -15.8% |
| Gross operating margin | 9900 | €92,447 | €58,068 | -€34,379 | -37.2% |
| Operating profit (loss) | 9901 | €67,985 | €38,940 | -€29,045 | -42.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -80.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -80.3% |
| Financial charges | 65/66B | €2,562 | €2,573 | +€11 | +0.4% |
| Recurring financial charges | 65 | €2,562 | €2,573 | +€11 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €65,425 | €36,367 | -€29,058 | -44.4% |
| Income taxes | 67/77 | €16,512 | €8,680 | -€7,832 | -47.4% |
| Profit (loss) for the period | 9904 | €48,913 | €27,687 | -€21,226 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,913 | €27,687 | -€21,226 | -43.4% |
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 6 October 2026 via checked.be.