CABOSSA NOVA: 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.
CABOSSA NOVA
Largest movements
- Cash -€16,077
down €16,077 (-59.1%), from €27,213 to €11,136
mainly Debts after one year (-€27,767) and Deferred charges and accrued income (-€4,651)
- Tangible fixed assets -€14,423
down €14,423 (-28.5%), from €50,635 to €36,212
of which Plant, machinery and equipment: -€14,514
- Deferred charges and accrued income +€4,651
up €4,651 (+453.8%), from €1,025 to €5,676
- Stocks and contracts +€3,277
up €3,277 (+35.9%), from €9,128 to €12,405
- Receivables within one year +€2,382
up €2,382 (+28.7%), from €8,304 to €10,686
of which Trade receivables: +€3,371
- Debts after one year -€27,767
down €27,767 (-32.4%), from €85,780 to €58,013
- Trade debts +€4,524
up €4,524 (+14.0%), from €32,388 to €36,912
- Current portion of long-term debt +€2,180
up €2,180 (+4.7%), from €46,544 to €48,724
- Tax, wage and social debts +€2,138
up €2,138 (+1397.4%), from €153 to €2,291
of which Remuneration and social security: +€1,246
- Investment grants -€1,254
down €1,254 (-35.7%), from €3,515 to €2,261
- Staff costs +€14,202
new in 2025: €14,202
- Gross operating margin +€8,629
up €8,629 (+32.7%), from €26,355 to €34,984
- Other operating charges -€1,767
down €1,767 (-64.3%), from €2,750 to €983
- Financial charges -€386
down €386 (-7.4%), from €5,210 to €4,824
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 | €96,392 | €76,202 | -€20,190 | -20.9% |
| Fixed assets | 21/28 | €50,722 | €36,299 | -€14,423 | -28.4% |
| Tangible fixed assets | 22/27 | €50,635 | €36,212 | -€14,423 | -28.5% |
| Plant, machinery and equipment | 23 | €50,339 | €35,825 | -€14,514 | -28.8% |
| Furniture and vehicles | 24 | €296 | €387 | +€91 | +30.7% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €45,670 | €39,903 | -€5,767 | -12.6% |
| Stocks and contracts in progress | 3 | €9,128 | €12,405 | +€3,277 | +35.9% |
| Stocks | 30/36 | €9,128 | €12,405 | +€3,277 | +35.9% |
| Amounts receivable within one year | 40/41 | €8,304 | €10,686 | +€2,382 | +28.7% |
| Trade receivables | 40 | €7,127 | €10,498 | +€3,371 | +47.3% |
| Other amounts receivable | 41 | €1,177 | €188 | -€989 | -84.0% |
| Cash at bank and in hand | 54/58 | €27,213 | €11,136 | -€16,077 | -59.1% |
| Deferred charges and accrued income | 490/1 | €1,025 | €5,676 | +€4,651 | +453.8% |
| Total equity and liabilities | 10/49 | €96,392 | €76,202 | -€20,190 | -20.9% |
| Equity | 10/15 | -€69,240 | -€70,004 | -€764 | -1.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,755 | -€102,265 | +€490 | +0.5% |
| Investment grants | 15 | €3,515 | €2,261 | -€1,254 | -35.7% |
| Amounts payable | 17/49 | €165,632 | €146,206 | -€19,426 | -11.7% |
| Amounts payable after more than one year | 17 | €85,780 | €58,013 | -€27,767 | -32.4% |
| Financial debts | 170/4 | €85,780 | €58,013 | -€27,767 | -32.4% |
| Amounts payable within one year | 42/48 | €79,852 | €88,136 | +€8,284 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €46,544 | €48,724 | +€2,180 | +4.7% |
| Trade debts | 44 | €32,388 | €36,912 | +€4,524 | +14.0% |
| Suppliers | 440/4 | €32,388 | €36,912 | +€4,524 | +14.0% |
| Taxes, remuneration and social security | 45 | €153 | €2,291 | +€2,138 | +1397.4% |
| Taxes | 450/3 | €153 | €1,045 | +€892 | +583.0% |
| Remuneration and social security | 454/9 | - | €1,246 | +€1,246 | |
| Other amounts payable | 47/48 | €767 | €209 | -€558 | -72.8% |
| Accrued charges and deferred income | 492/3 | - | €57 | +€57 | |
| Remuneration, social security and pensions | 62 | - | €14,202 | +€14,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,479 | €15,755 | +€276 | +1.8% |
| Other operating charges | 640/8 | €2,750 | €983 | -€1,767 | -64.3% |
| Gross operating margin | 9900 | €26,355 | €34,984 | +€8,629 | +32.7% |
| Operating profit (loss) | 9901 | €8,126 | €4,044 | -€4,082 | -50.2% |
| Financial income | 75/76B | €1,337 | €1,270 | -€67 | -5.0% |
| Recurring financial income | 75 | €1,337 | €1,270 | -€67 | -5.0% |
| Financial charges | 65/66B | €5,210 | €4,824 | -€386 | -7.4% |
| Recurring financial charges | 65 | €5,210 | €4,824 | -€386 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €4,253 | €490 | -€3,763 | -88.5% |
| Profit (loss) for the period | 9904 | €4,253 | €490 | -€3,763 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,253 | €490 | -€3,763 | -88.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.