CABRA V: 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.
CABRA V
Largest movements
- Cash +€213,592
up €213,592 (+83.9%), from €254,681 to €468,273
mainly Net result for the year (+€202,730) and Current investments (+€23,901)
- Profit (loss) carried forward +€202,730
up €202,730 (+7.1%), from €2.8m to €3.0m
- Financial income +€35,436
up €35,436 (+15.9%), from €223,379 to €258,815
- Financial charges +€29,739
up €29,739 (+618.4%), from €4,809 to €34,547
- Taxes -€8,602
down €8,602 (-39.0%), from €22,048 to €13,446
- Gross operating margin -€4,170
down €4,170 (-147.1%), from -€2,834 to -€7,005
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 | €6,481,915 | €6,685,315 | +€203,400 | +3.1% |
| Fixed assets | 21/28 | €5,806,322 | €5,806,322 | = | 0.0% |
| Financial fixed assets | 28 | €5,806,322 | €5,806,322 | = | 0.0% |
| Current assets | 29/58 | €675,593 | €878,993 | +€203,400 | +30.1% |
| Amounts receivable within one year | 40/41 | €40,851 | €54,561 | +€13,710 | +33.6% |
| Other amounts receivable | 41 | €40,851 | €54,561 | +€13,710 | +33.6% |
| Current investments | 50/53 | €380,061 | €356,160 | -€23,901 | -6.3% |
| Cash at bank and in hand | 54/58 | €254,681 | €468,273 | +€213,592 | +83.9% |
| Total equity and liabilities | 10/49 | €6,481,915 | €6,685,315 | +€203,400 | +3.1% |
| Equity | 10/15 | €6,471,630 | €6,674,360 | +€202,730 | +3.1% |
| 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% |
| 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 | €776,475 | €776,475 | = | 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 | €712,281 | €712,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,836,990 | €3,039,720 | +€202,730 | +7.1% |
| Amounts payable | 17/49 | €10,284 | €10,955 | +€671 | +6.5% |
| Amounts payable within one year | 42/48 | €10,284 | €10,955 | +€671 | +6.5% |
| Trade debts | 44 | €2,776 | €3,446 | +€671 | +24.2% |
| Suppliers | 440/4 | €2,776 | €3,446 | +€671 | +24.2% |
| Other amounts payable | 47/48 | €7,508 | €7,508 | = | 0.0% |
| Other operating charges | 640/8 | €1,078 | €1,088 | +€9 | +0.9% |
| Gross operating margin | 9900 | -€2,834 | -€7,005 | -€4,170 | -147.1% |
| Operating profit (loss) | 9901 | -€3,913 | -€8,092 | -€4,179 | -106.8% |
| Financial income | 75/76B | €223,379 | €258,815 | +€35,436 | +15.9% |
| Recurring financial income | 75 | €223,379 | €258,815 | +€35,436 | +15.9% |
| Financial charges | 65/66B | €4,809 | €34,547 | +€29,739 | +618.4% |
| Recurring financial charges | 65 | €4,809 | €34,547 | +€29,739 | +618.4% |
| Profit (loss) for the period before taxes | 9903 | €214,658 | €216,176 | +€1,518 | +0.7% |
| Income taxes | 67/77 | €22,048 | €13,446 | -€8,602 | -39.0% |
| Profit (loss) for the period | 9904 | €192,610 | €202,730 | +€10,120 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €192,610 | €202,730 | +€10,120 | +5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.