CABITAR: 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.
CABITAR
Largest movements
- Tangible fixed assets -€11,923
down €11,923 (-32.8%), from €36,360 to €24,438
- Cash -€10,512
down €10,512 (-47.6%), from €22,070 to €11,558
mainly Tax, wage and social debts (-€15,073) and Other debts (-€10,993)
- Tax, wage and social debts -€15,073
down €15,073 (-44.7%), from €33,687 to €18,614
of which Remuneration and social security: -€13,040
- Other debts -€10,993
down €10,993 (-32.6%), from €33,708 to €22,715
- Profit (loss) carried forward +€2,716
up €2,716 (+9.5%), from -€28,461 to -€25,746
- Turnover -€51,562
down €51,562 (-19.7%), from €261,295 to €209,733
- Staff costs -€29,962
down €29,962 (-21.5%), from €139,198 to €109,236
- Purchases and services -€29,649
down €29,649 (-28.8%), from €102,782 to €73,132
- Gross operating margin -€21,912
down €21,912 (-13.8%), from €158,513 to €136,601
- Write-downs +€7,720
new in 2025: €7,720
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 | €62,920 | €39,822 | -€23,098 | -36.7% |
| Fixed assets | 21/28 | €37,635 | €25,233 | -€12,403 | -33.0% |
| Tangible fixed assets | 22/27 | €36,360 | €24,438 | -€11,923 | -32.8% |
| Furniture and vehicles | 24 | €36,360 | €24,438 | -€11,923 | -32.8% |
| Financial fixed assets | 28 | €1,275 | €795 | -€480 | -37.6% |
| Current assets | 29/58 | €25,284 | €14,589 | -€10,695 | -42.3% |
| Amounts receivable within one year | 40/41 | €176 | €325 | +€149 | +84.8% |
| Other amounts receivable | 41 | €176 | €325 | +€149 | +84.8% |
| Cash at bank and in hand | 54/58 | €22,070 | €11,558 | -€10,512 | -47.6% |
| Deferred charges and accrued income | 490/1 | €3,038 | €2,706 | -€332 | -10.9% |
| Total equity and liabilities | 10/49 | €62,920 | €39,822 | -€23,098 | -36.7% |
| Equity | 10/15 | -€9,861 | -€7,146 | +€2,716 | +27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€28,461 | -€25,746 | +€2,716 | +9.5% |
| Amounts payable | 17/49 | €72,781 | €46,968 | -€25,813 | -35.5% |
| Amounts payable within one year | 42/48 | €72,781 | €46,968 | -€25,813 | -35.5% |
| Trade debts | 44 | €5,386 | €5,639 | +€253 | +4.7% |
| Suppliers | 440/4 | €5,386 | €5,639 | +€253 | +4.7% |
| Taxes, remuneration and social security | 45 | €33,687 | €18,614 | -€15,073 | -44.7% |
| Taxes | 450/3 | €2,662 | €630 | -€2,033 | -76.4% |
| Remuneration and social security | 454/9 | €31,025 | €17,985 | -€13,040 | -42.0% |
| Other amounts payable | 47/48 | €33,708 | €22,715 | -€10,993 | -32.6% |
| Turnover | 70 | €261,295 | €209,733 | -€51,562 | -19.7% |
| Non-recurring operating income | 76A | €3,306 | - | -€3,306 | |
| Goods, raw materials, services and sundry goods | 60/61 | €102,782 | €73,132 | -€29,649 | -28.8% |
| Remuneration, social security and pensions | 62 | €139,198 | €109,236 | -€29,962 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,104 | €11,426 | -€3,678 | -24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,720 | +€7,720 | |
| Other operating charges | 640/8 | €5,152 | €5,390 | +€238 | +4.6% |
| Gross operating margin | 9900 | €158,513 | €136,601 | -€21,912 | -13.8% |
| Operating profit (loss) | 9901 | -€941 | €2,828 | +€3,769 | |
| Financial income | 75/76B | €2,922 | €0 | -€2,922 | -100.0% |
| Recurring financial income | 75 | €2,922 | €0 | -€2,922 | -100.0% |
| Financial charges | 65/66B | €379 | €109 | -€270 | -71.2% |
| Recurring financial charges | 65 | €379 | €109 | -€270 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €1,603 | €2,719 | +€1,117 | +69.7% |
| Income taxes | 67/77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | €1,603 | €2,716 | +€1,113 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,603 | €2,716 | +€1,113 | +69.4% |
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 15 October 2026 via checked.be.