CABO Consulting: 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.
CABO Consulting
Largest movements
- Receivables within one year +€21,081
up €21,081 (+129%), from €16,343 to €37,424
of which Trade receivables: +€21,099
- Cash -€20,079
down €20,079 (-99.8%), from €20,116 to €38
mainly Receivables within one year (-€21,081) and Contributions, distributions and other (-€11,765)
- Tangible fixed assets +€2,597
up €2,597 (+169%), from €1,535 to €4,133
- Reserves -€9,860
down €9,860 (-59.3%), from €16,636 to €6,776
- Other debts +€9,698
new in 2025: €9,698
- Tax, wage and social debts +€3,486
up €3,486 (+24.8%), from €14,069 to €17,555
- Short-term financial debts +€527
new in 2025: €527
- Financial charges +€13,277
up €13,277 (+249%), from €5,326 to €18,603
- Gross operating margin +€3,557
up €3,557 (+15.4%), from €23,110 to €26,668
- Depreciation -€1,343
down €1,343 (-76.9%), from €1,746 to €403
- Taxes -€1,198
down €1,198 (-25.7%), from €4,658 to €3,460
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 | €40,124 | €43,647 | +€3,523 | +8.8% |
| Fixed assets | 21/28 | €1,535 | €4,133 | +€2,597 | +169% |
| Tangible fixed assets | 22/27 | €1,535 | €4,133 | +€2,597 | +169% |
| Other tangible fixed assets | 26 | €1,535 | €4,133 | +€2,597 | +169% |
| Current assets | 29/58 | €38,589 | €39,515 | +€926 | +2.4% |
| Amounts receivable within one year | 40/41 | €16,343 | €37,424 | +€21,081 | +129% |
| Trade receivables | 40 | €16,250 | €37,349 | +€21,099 | +130% |
| Other amounts receivable | 41 | €93 | €75 | -€18 | -19.4% |
| Current investments | 50/53 | €125 | €0 | -€125 | -100% |
| Cash at bank and in hand | 54/58 | €20,116 | €38 | -€20,079 | -99.8% |
| Deferred charges and accrued income | 490/1 | €2,004 | €2,053 | +€49 | +2.4% |
| Total equity and liabilities | 10/49 | €40,124 | €43,647 | +€3,523 | +8.8% |
| Equity | 10/15 | €21,636 | €11,776 | -€9,860 | -45.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,636 | €6,776 | -€9,860 | -59.3% |
| Distributable reserves | 133 | €16,636 | €6,776 | -€9,860 | -59.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,488 | €31,871 | +€13,383 | +72.4% |
| Amounts payable within one year | 42/48 | €18,488 | €31,871 | +€13,383 | +72.4% |
| Financial debts | 43 | - | €527 | +€527 | |
| Credit institutions | 430/8 | - | €527 | +€527 | |
| Trade debts | 44 | €4,419 | €4,092 | -€328 | -7.4% |
| Suppliers | 440/4 | €4,419 | €4,092 | -€328 | -7.4% |
| Taxes, remuneration and social security | 45 | €14,069 | €17,555 | +€3,486 | +24.8% |
| Taxes | 450/3 | €14,069 | €17,555 | +€3,486 | +24.8% |
| Other amounts payable | 47/48 | - | €9,698 | +€9,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746 | €403 | -€1,343 | -76.9% |
| Other operating charges | 640/8 | €2,215 | €2,296 | +€81 | +3.7% |
| Gross operating margin | 9900 | €23,110 | €26,668 | +€3,557 | +15.4% |
| Operating profit (loss) | 9901 | €19,149 | €23,968 | +€4,819 | +25.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,326 | €18,603 | +€13,277 | +249% |
| Recurring financial charges | 65 | €5,326 | €18,603 | +€13,277 | +249% |
| Profit (loss) for the period before taxes | 9903 | €13,823 | €5,365 | -€8,458 | -61.2% |
| Income taxes | 67/77 | €4,658 | €3,460 | -€1,198 | -25.7% |
| Profit (loss) for the period | 9904 | €9,165 | €1,905 | -€7,261 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,165 | €1,905 | -€7,261 | -79.2% |
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.