Cabinetto: 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.
Cabinetto
Largest movements
- Tangible fixed assets -€25,028
down €25,028 (-20.6%), from €121,476 to €96,447
of which Plant, machinery and equipment: -€24,861
- Cash +€2,936
up €2,936 (+35.8%), from €8,211 to €11,147
mainly Trade debts (+€51,745) and Depreciation (+€27,185)
- Receivables within one year +€2,483
up €2,483 (+738%), from €336 to €2,819
of which Other amounts receivable: +€2,483
- Intangible fixed assets -€2,157
down €2,157 (-23.0%), from €9,360 to €7,203
- Profit (loss) carried forward -€52,766
down €52,766 (-32.7%), from -€161,174 to -€213,940
- Trade debts +€51,745
up €51,745 (+53.4%), from €96,881 to €148,626
- Debts after one year -€20,818
down €20,818 (-70.2%), from €29,651 to €8,833
- Other debts +€2,674
up €2,674 (+2.1%), from €126,349 to €129,024
- Tax, wage and social debts -€2,387
down €2,387 (-100%), from €2,387 to €0
- Gross operating margin +€4,834
up €4,834 (+18.3%), from -€26,439 to -€21,604
- Financial charges +€1,167
up €1,167 (+51.0%), from €2,289 to €3,456
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.
Derived cash bridge
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 | €139,384 | €118,361 | -€21,023 | -15.1% |
| Fixed assets | 21/28 | €130,836 | €103,651 | -€27,185 | -20.8% |
| Intangible fixed assets | 21 | €9,360 | €7,203 | -€2,157 | -23.0% |
| Tangible fixed assets | 22/27 | €121,476 | €96,447 | -€25,028 | -20.6% |
| Plant, machinery and equipment | 23 | €121,050 | €96,189 | -€24,861 | -20.5% |
| Furniture and vehicles | 24 | €425 | €258 | -€167 | -39.4% |
| Current assets | 29/58 | €8,548 | €14,710 | +€6,163 | +72.1% |
| Amounts receivable within one year | 40/41 | €336 | €2,819 | +€2,483 | +738% |
| Trade receivables | 40 | €336 | €336 | = | 0.0% |
| Other amounts receivable | 41 | - | €2,483 | +€2,483 | |
| Cash at bank and in hand | 54/58 | €8,211 | €11,147 | +€2,936 | +35.8% |
| Deferred charges and accrued income | 490/1 | - | €744 | +€744 | |
| Total equity and liabilities | 10/49 | €139,384 | €118,361 | -€21,023 | -15.1% |
| Equity | 10/15 | -€136,174 | -€188,940 | -€52,766 | -38.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,174 | -€213,940 | -€52,766 | -32.7% |
| Amounts payable | 17/49 | €275,558 | €307,301 | +€31,743 | +11.5% |
| Amounts payable after more than one year | 17 | €29,651 | €8,833 | -€20,818 | -70.2% |
| Financial debts | 170/4 | €29,651 | €8,833 | -€20,818 | -70.2% |
| Amounts payable within one year | 42/48 | €245,907 | €298,467 | +€52,561 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €20,289 | €20,818 | +€529 | +2.6% |
| Trade debts | 44 | €96,881 | €148,626 | +€51,745 | +53.4% |
| Suppliers | 440/4 | €96,881 | €148,626 | +€51,745 | +53.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,387 | €0 | -€2,387 | -100% |
| Taxes | 450/3 | €2,387 | €0 | -€2,387 | -100% |
| Other amounts payable | 47/48 | €126,349 | €129,024 | +€2,674 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,306 | €27,185 | -€121 | -0.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€26,439 | -€21,604 | +€4,834 | +18.3% |
| Operating profit (loss) | 9901 | -€54,250 | -€49,309 | +€4,941 | +9.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,289 | €3,456 | +€1,167 | +51.0% |
| Recurring financial charges | 65 | €2,289 | €3,456 | +€1,167 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€56,539 | -€52,766 | +€3,774 | +6.7% |
| Profit (loss) for the period | 9904 | -€56,539 | -€52,766 | +€3,774 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,539 | -€52,766 | +€3,774 | +6.7% |
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 30 October 2026 via checked.be.