CABRA P: 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.
CABRA P
Largest movements
- Current investments +€200,000
up €200,000 (+50.0%), from €400,000 to €600,000
- Profit (loss) carried forward +€210,138
up €210,138 (+7.4%), from €2.8m to €3.0m
- Taxes -€16,304
down €16,304 (-88.2%), from €18,480 to €2,175
- Financial income +€9,367
up €9,367 (+4.5%), from €207,540 to €216,907
- Gross operating margin -€298
down €298 (-11.3%), from -€2,644 to -€2,943
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 | €6,474,929 | €6,685,318 | +€210,389 | +3.2% |
| Fixed assets | 21/28 | €5,807,143 | €5,806,610 | -€533 | 0.0% |
| Tangible fixed assets | 22/27 | €821 | €288 | -€533 | -64.9% |
| Furniture and vehicles | 24 | €821 | €288 | -€533 | -64.9% |
| Financial fixed assets | 28 | €5,806,322 | €5,806,322 | = | 0.0% |
| Current assets | 29/58 | €667,786 | €878,708 | +€210,922 | +31.6% |
| Amounts receivable within one year | 40/41 | €41,521 | €64,117 | +€22,597 | +54.4% |
| Other amounts receivable | 41 | €41,521 | €64,117 | +€22,597 | +54.4% |
| Current investments | 50/53 | €400,000 | €600,000 | +€200,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €218,726 | €211,120 | -€7,607 | -3.5% |
| Deferred charges and accrued income | 490/1 | €7,540 | €3,471 | -€4,068 | -54.0% |
| Total equity and liabilities | 10/49 | €6,474,929 | €6,685,318 | +€210,389 | +3.2% |
| Equity | 10/15 | €6,464,440 | €6,674,578 | +€210,138 | +3.3% |
| Contributions | 10/11 | €2,858,165 | €2,858,165 | = | 0.0% |
| Capital | 10 | €641,946 | €641,946 | = | 0.0% |
| Issued capital | 100 | €641,946 | €641,946 | = | 0.0% |
| Contributions outside capital | 11 | €2,216,219 | €2,216,219 | = | 0.0% |
| Share premium | 1100/10 | €2,216,219 | €2,216,219 | = | 0.0% |
| Reserves | 13 | €769,346 | €769,346 | = | 0.0% |
| Non-distributable reserves | 130/1 | €64,195 | €64,195 | = | 0.0% |
| Legal reserve | 130 | €64,195 | €64,195 | = | 0.0% |
| Distributable reserves | 133 | €705,151 | €705,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,836,929 | €3,047,067 | +€210,138 | +7.4% |
| Amounts payable | 17/49 | €10,490 | €10,740 | +€250 | +2.4% |
| Amounts payable within one year | 42/48 | €10,490 | €10,740 | +€250 | +2.4% |
| Trade debts | 44 | €2,776 | €3,026 | +€250 | +9.0% |
| Suppliers | 440/4 | €2,776 | €3,026 | +€250 | +9.0% |
| Other amounts payable | 47/48 | €7,714 | €7,714 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €533 | = | 0.0% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€2,644 | -€2,943 | -€298 | -11.3% |
| Operating profit (loss) | 9901 | -€4,138 | -€4,443 | -€305 | -7.4% |
| Financial income | 75/76B | €207,540 | €216,907 | +€9,367 | +4.5% |
| Recurring financial income | 75 | €207,540 | €216,907 | +€9,367 | +4.5% |
| Financial charges | 65/66B | €128 | €150 | +€23 | +17.6% |
| Recurring financial charges | 65 | €128 | €150 | +€23 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €203,274 | €212,314 | +€9,039 | +4.4% |
| Income taxes | 67/77 | €18,480 | €2,175 | -€16,304 | -88.2% |
| Profit (loss) for the period | 9904 | €184,795 | €210,138 | +€25,343 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €184,795 | €210,138 | +€25,343 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.