CABOMA: 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.
CABOMA
Largest movements
- Cash +€25,500
up €25,500 (+152.8%), from €16,685 to €42,185
mainly Current investments (+€20,000) and Depreciation (+€19,905)
- Current investments -€20,000
down €20,000 (-66.7%), from €30,000 to €10,001
- Intangible fixed assets -€10,176
down €10,176 (-18.4%), from €55,374 to €45,198
- Tangible fixed assets -€7,448
down €7,448 (-16.3%), from €45,768 to €38,320
of which Other tangible fixed assets: -€7,109
- Financial fixed assets +€5,400
new in 2025: €5,400
- Debts after one year -€17,616
down €17,616 (-29.8%), from €59,029 to €41,413
- Tax, wage and social debts +€10,489
up €10,489 (+169.1%), from €6,204 to €16,692
of which Remuneration and social security: +€9,622
- Trade debts -€5,694
down €5,694 (-82.3%), from €6,914 to €1,220
- Profit (loss) carried forward +€2,553
up €2,553 (+227.0%), from €1,124 to €3,677
- Staff costs +€44,621
up €44,621 (+244.4%), from €18,259 to €62,879
- Gross operating margin +€42,782
up €42,782 (+87.7%), from €48,779 to €91,560
- Depreciation +€5,223
up €5,223 (+35.6%), from €14,681 to €19,905
- Financial charges +€2,315
up €2,315 (+82.7%), from €2,798 to €5,112
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 | €174,990 | €163,507 | -€11,483 | -6.6% |
| Fixed assets | 21/28 | €101,143 | €88,918 | -€12,225 | -12.1% |
| Intangible fixed assets | 21 | €55,374 | €45,198 | -€10,176 | -18.4% |
| Tangible fixed assets | 22/27 | €45,768 | €38,320 | -€7,448 | -16.3% |
| Furniture and vehicles | 24 | €678 | €339 | -€339 | -50.0% |
| Other tangible fixed assets | 26 | €45,090 | €37,981 | -€7,109 | -15.8% |
| Financial fixed assets | 28 | - | €5,400 | +€5,400 | |
| Current assets | 29/58 | €73,848 | €74,589 | +€742 | +1.0% |
| Stocks and contracts in progress | 3 | €16,258 | €14,300 | -€1,957 | -12.0% |
| Stocks | 30/36 | €16,258 | €14,300 | -€1,957 | -12.0% |
| Amounts receivable within one year | 40/41 | €9,825 | €6,107 | -€3,718 | -37.8% |
| Trade receivables | 40 | €3,076 | - | -€3,076 | |
| Other amounts receivable | 41 | €6,749 | €6,107 | -€642 | -9.5% |
| Current investments | 50/53 | €30,000 | €10,001 | -€20,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €16,685 | €42,185 | +€25,500 | +152.8% |
| Deferred charges and accrued income | 490/1 | €1,080 | €1,997 | +€917 | +85.0% |
| Total equity and liabilities | 10/49 | €174,990 | €163,507 | -€11,483 | -6.6% |
| Equity | 10/15 | €41,124 | €43,677 | +€2,553 | +6.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,124 | €3,677 | +€2,553 | +227.0% |
| Amounts payable | 17/49 | €133,866 | €119,830 | -€14,036 | -10.5% |
| Amounts payable after more than one year | 17 | €59,029 | €41,413 | -€17,616 | -29.8% |
| Financial debts | 170/4 | €59,029 | €41,413 | -€17,616 | -29.8% |
| Amounts payable within one year | 42/48 | €74,837 | €78,417 | +€3,580 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €17,092 | €17,616 | +€524 | +3.1% |
| Trade debts | 44 | €6,914 | €1,220 | -€5,694 | -82.3% |
| Suppliers | 440/4 | €6,914 | €1,220 | -€5,694 | -82.3% |
| Taxes, remuneration and social security | 45 | €6,204 | €16,692 | +€10,489 | +169.1% |
| Taxes | 450/3 | €125 | €991 | +€866 | +694.5% |
| Remuneration and social security | 454/9 | €6,079 | €15,701 | +€9,622 | +158.3% |
| Other amounts payable | 47/48 | €44,628 | €42,889 | -€1,739 | -3.9% |
| Remuneration, social security and pensions | 62 | €18,259 | €62,879 | +€44,621 | +244.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,681 | €19,905 | +€5,223 | +35.6% |
| Other operating charges | 640/8 | €509 | €980 | +€472 | +92.7% |
| Gross operating margin | 9900 | €48,779 | €91,560 | +€42,782 | +87.7% |
| Operating profit (loss) | 9901 | €15,330 | €7,796 | -€7,534 | -49.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,798 | €5,112 | +€2,315 | +82.7% |
| Recurring financial charges | 65 | €2,798 | €5,112 | +€2,315 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | €12,533 | €2,685 | -€9,848 | -78.6% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €12,405 | €2,553 | -€9,852 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,405 | €2,553 | -€9,852 | -79.4% |
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 11 October 2026 via checked.be.