Cabit: 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.
Cabit
Largest movements
- Current investments +€90,168
up €90,168 (+917%), from €9,832 to €100,000
- Cash +€66,146
up €66,146 (+328%), from €20,153 to €86,299
mainly Net result for the year (+€69,283) and Debts after one year (+€54,718)
- Receivables within one year -€8,114
down €8,114 (-36.0%), from €22,543 to €14,429
of which Trade receivables: -€8,110
- Tangible fixed assets +€3,213
up €3,213 (+20.1%), from €15,962 to €19,174
of which Other tangible fixed assets: +€3,376
- Reserves +€69,283
up €69,283 (+159%), from €43,551 to €112,834
- Debts after one year +€54,718
new in 2025: €54,718
- Current portion of long-term debt +€15,331
new in 2025: €15,331
- Tax, wage and social debts +€12,982
up €12,982 (+254%), from €5,103 to €18,086
- Gross operating margin +€82,889
up €82,889 (+445%), from €18,622 to €101,512
- Taxes +€20,675
up €20,675 (+623%), from €3,320 to €23,996
- Financial income +€2,545
up €2,545 (+13,489%), from €19 to €2,564
- Financial charges +€1,856
up €1,856 (+37.6%), from €4,932 to €6,788
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 | €69,498 | €220,539 | +€151,040 | +217% |
| Fixed assets | 21/28 | €15,962 | €19,174 | +€3,213 | +20.1% |
| Tangible fixed assets | 22/27 | €15,962 | €19,174 | +€3,213 | +20.1% |
| Plant, machinery and equipment | 23 | €2,163 | €1,617 | -€545 | -25.2% |
| Furniture and vehicles | 24 | €1,796 | €2,178 | +€382 | +21.3% |
| Other tangible fixed assets | 26 | €12,003 | €15,379 | +€3,376 | +28.1% |
| Current assets | 29/58 | €53,536 | €201,364 | +€147,828 | +276% |
| Amounts receivable within one year | 40/41 | €22,543 | €14,429 | -€8,114 | -36.0% |
| Trade receivables | 40 | €22,539 | €14,429 | -€8,110 | -36.0% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Current investments | 50/53 | €9,832 | €100,000 | +€90,168 | +917% |
| Cash at bank and in hand | 54/58 | €20,153 | €86,299 | +€66,146 | +328% |
| Deferred charges and accrued income | 490/1 | €1,008 | €636 | -€372 | -36.9% |
| Total equity and liabilities | 10/49 | €69,498 | €220,539 | +€151,040 | +217% |
| Equity | 10/15 | €48,551 | €117,834 | +€69,283 | +143% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,551 | €112,834 | +€69,283 | +159% |
| Distributable reserves | 133 | €43,551 | €112,834 | +€69,283 | +159% |
| Amounts payable | 17/49 | €20,947 | €102,705 | +€81,757 | +390% |
| Amounts payable after more than one year | 17 | - | €54,718 | +€54,718 | |
| Financial debts | 170/4 | - | €54,718 | +€54,718 | |
| Amounts payable within one year | 42/48 | €19,282 | €46,447 | +€27,165 | +141% |
| Current portion of amounts payable after more than one year | 42 | - | €15,331 | +€15,331 | |
| Trade debts | 44 | €401 | €1,166 | +€764 | +190% |
| Suppliers | 440/4 | €401 | €1,166 | +€764 | +190% |
| Taxes, remuneration and social security | 45 | €5,103 | €18,086 | +€12,982 | +254% |
| Taxes | 450/3 | €5,103 | €18,086 | +€12,982 | +254% |
| Other amounts payable | 47/48 | €13,777 | €11,865 | -€1,912 | -13.9% |
| Accrued charges and deferred income | 492/3 | €1,665 | €1,540 | -€125 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,280 | €3,243 | +€963 | +42.2% |
| Other operating charges | 640/8 | €418 | €766 | +€349 | +83.5% |
| Gross operating margin | 9900 | €18,622 | €101,512 | +€82,889 | +445% |
| Operating profit (loss) | 9901 | €15,924 | €97,502 | +€81,578 | +512% |
| Financial income | 75/76B | €19 | €2,564 | +€2,545 | +13,489% |
| Recurring financial income | 75 | €19 | €2,564 | +€2,545 | +13,489% |
| Financial charges | 65/66B | €4,932 | €6,788 | +€1,856 | +37.6% |
| Recurring financial charges | 65 | €4,932 | €6,788 | +€1,856 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €11,011 | €93,278 | +€82,267 | +747% |
| Income taxes | 67/77 | €3,320 | €23,996 | +€20,675 | +623% |
| Profit (loss) for the period | 9904 | €7,691 | €69,283 | +€61,592 | +801% |
| Profit (loss) for the period to be appropriated | 9905 | €7,691 | €69,283 | +€61,592 | +801% |
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 17 October 2026 via checked.be.