Cabino: 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.
Cabino
Largest movements
- Cash +€17,311
up €17,311 (+53.7%), from €32,252 to €49,562
mainly Depreciation (+€18,667) and Stocks and contracts (+€15,888)
- Tangible fixed assets -€16,414
down €16,414 (-40.7%), from €40,341 to €23,927
of which Furniture and vehicles: -€14,656
- Stocks and contracts -€15,888
down €15,888 (-100.0%), from €15,888 to €0
- Current investments +€11,107
up €11,107 (+1885.9%), from €589 to €11,696
- Receivables within one year +€3,928
up €3,928 (+29.7%), from €13,210 to €17,138
of which Trade receivables: +€5,038
- Debts after one year -€9,037
down €9,037 (-53.4%), from €16,928 to €7,891
- Reserves +€7,278
up €7,278 (+21.0%), from €34,684 to €41,962
- Other debts -€1,605
down €1,605 (-9.7%), from €16,588 to €14,983
- Trade debts +€1,343
up €1,343 (+141.2%), from €951 to €2,294
- Write-downs +€15,888
new in 2025: €15,888
- Taxes -€4,747
down €4,747 (-31.4%), from €15,135 to €10,388
- Gross operating margin -€2,975
down €2,975 (-5.1%), from €58,148 to €55,174
- Depreciation +€2,662
up €2,662 (+16.6%), from €16,005 to €18,667
- Other operating charges -€2,352
down €2,352 (-59.6%), from €3,945 to €1,593
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 | €103,745 | €102,598 | -€1,147 | -1.1% |
| Fixed assets | 21/28 | €40,616 | €24,202 | -€16,414 | -40.4% |
| Tangible fixed assets | 22/27 | €40,341 | €23,927 | -€16,414 | -40.7% |
| Plant, machinery and equipment | 23 | €12,348 | €10,590 | -€1,758 | -14.2% |
| Furniture and vehicles | 24 | €27,993 | €13,337 | -€14,656 | -52.4% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €63,129 | €78,396 | +€15,267 | +24.2% |
| Stocks and contracts in progress | 3 | €15,888 | €0 | -€15,888 | -100.0% |
| Stocks | 30/36 | €15,888 | €0 | -€15,888 | -100.0% |
| Amounts receivable within one year | 40/41 | €13,210 | €17,138 | +€3,928 | +29.7% |
| Trade receivables | 40 | €12,100 | €17,138 | +€5,038 | +41.6% |
| Other amounts receivable | 41 | €1,110 | €0 | -€1,110 | -100.0% |
| Current investments | 50/53 | €589 | €11,696 | +€11,107 | +1885.9% |
| Cash at bank and in hand | 54/58 | €32,252 | €49,562 | +€17,311 | +53.7% |
| Deferred charges and accrued income | 490/1 | €1,191 | €0 | -€1,191 | -100.0% |
| Total equity and liabilities | 10/49 | €103,745 | €102,598 | -€1,147 | -1.1% |
| Equity | 10/15 | €53,284 | €60,562 | +€7,278 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,684 | €41,962 | +€7,278 | +21.0% |
| Distributable reserves | 133 | €34,684 | €41,962 | +€7,278 | +21.0% |
| Amounts payable | 17/49 | €50,461 | €42,036 | -€8,425 | -16.7% |
| Amounts payable after more than one year | 17 | €16,928 | €7,891 | -€9,037 | -53.4% |
| Financial debts | 170/4 | €16,928 | €7,891 | -€9,037 | -53.4% |
| Amounts payable within one year | 42/48 | €33,506 | €34,145 | +€639 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €8,589 | €9,037 | +€448 | +5.2% |
| Trade debts | 44 | €951 | €2,294 | +€1,343 | +141.2% |
| Suppliers | 440/4 | €951 | €2,294 | +€1,343 | +141.2% |
| Taxes, remuneration and social security | 45 | €7,378 | €7,830 | +€452 | +6.1% |
| Taxes | 450/3 | €7,218 | €7,670 | +€452 | +6.3% |
| Remuneration and social security | 454/9 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €16,588 | €14,983 | -€1,605 | -9.7% |
| Accrued charges and deferred income | 492/3 | €26 | €0 | -€26 | -100.0% |
| Non-recurring operating income | 76A | €289 | €0 | -€289 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,005 | €18,667 | +€2,662 | +16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,888 | +€15,888 | |
| Other operating charges | 640/8 | €3,945 | €1,593 | -€2,352 | -59.6% |
| Gross operating margin | 9900 | €58,148 | €55,174 | -€2,975 | -5.1% |
| Operating profit (loss) | 9901 | €38,198 | €19,025 | -€19,173 | -50.2% |
| Financial income | 75/76B | - | €407 | +€407 | |
| Recurring financial income | 75 | - | €407 | +€407 | |
| Financial charges | 65/66B | €1,915 | €1,767 | -€148 | -7.7% |
| Recurring financial charges | 65 | €1,915 | €1,767 | -€148 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €36,284 | €17,666 | -€18,618 | -51.3% |
| Income taxes | 67/77 | €15,135 | €10,388 | -€4,747 | -31.4% |
| Profit (loss) for the period | 9904 | €21,149 | €7,278 | -€13,870 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,149 | €7,278 | -€13,870 | -65.6% |
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 7 October 2026 via checked.be.