CABRETO: 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.
CABRETO
Largest movements
- Cash +€7,779
up €7,779 (+87.0%), from €8,936 to €16,714
mainly Tax, wage and social debts (+€4,572) and Net result for the year (+€1,296)
- Receivables within one year -€1,089
down €1,089 (-9.9%), from €11,011 to €9,922
- Tangible fixed assets -€385
down €385 (-78.3%), from €492 to €107
- Tax, wage and social debts +€4,572
up €4,572 (+114.5%), from €3,992 to €8,564
of which Remuneration and social security: +€4,566
- Profit (loss) carried forward +€1,296
up €1,296 (+10.0%), from €12,919 to €14,215
- Trade debts +€436
up €436 (+30.5%), from €1,428 to €1,864
- Other operating charges -€840
down €840 (-55.6%), from €1,512 to €672
- Taxes +€830
up €830 (+64.6%), from €1,285 to €2,114
- Gross operating margin +€589
up €589 (+12.5%), from €4,700 to €5,289
- Financial charges -€223
down €223 (-21.4%), from €1,044 to €821
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 | €20,439 | €26,743 | +€6,304 | +30.8% |
| Fixed assets | 21/28 | €492 | €107 | -€385 | -78.3% |
| Tangible fixed assets | 22/27 | €492 | €107 | -€385 | -78.3% |
| Furniture and vehicles | 24 | €492 | €107 | -€385 | -78.3% |
| Current assets | 29/58 | €19,947 | €26,636 | +€6,690 | +33.5% |
| Amounts receivable within one year | 40/41 | €11,011 | €9,922 | -€1,089 | -9.9% |
| Trade receivables | 40 | €11,011 | €9,922 | -€1,089 | -9.9% |
| Cash at bank and in hand | 54/58 | €8,936 | €16,714 | +€7,779 | +87.0% |
| Total equity and liabilities | 10/49 | €20,439 | €26,743 | +€6,304 | +30.8% |
| Equity | 10/15 | €14,419 | €15,715 | +€1,296 | +9.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,919 | €14,215 | +€1,296 | +10.0% |
| Amounts payable | 17/49 | €6,020 | €11,028 | +€5,008 | +83.2% |
| Amounts payable within one year | 42/48 | €5,420 | €10,428 | +€5,008 | +92.4% |
| Trade debts | 44 | €1,428 | €1,864 | +€436 | +30.5% |
| Suppliers | 440/4 | €1,428 | €1,864 | +€436 | +30.5% |
| Taxes, remuneration and social security | 45 | €3,992 | €8,564 | +€4,572 | +114.5% |
| Taxes | 450/3 | €3,992 | €3,997 | +€6 | +0.1% |
| Remuneration and social security | 454/9 | - | €4,566 | +€4,566 | |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €385 | = | 0.0% |
| Other operating charges | 640/8 | €1,512 | €672 | -€840 | -55.6% |
| Gross operating margin | 9900 | €4,700 | €5,289 | +€589 | +12.5% |
| Operating profit (loss) | 9901 | €2,803 | €4,232 | +€1,428 | +51.0% |
| Financial charges | 65/66B | €1,044 | €821 | -€223 | -21.4% |
| Recurring financial charges | 65 | €1,044 | €821 | -€223 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €1,759 | €3,411 | +€1,652 | +93.9% |
| Income taxes | 67/77 | €1,285 | €2,114 | +€830 | +64.6% |
| Profit (loss) for the period | 9904 | €474 | €1,296 | +€822 | +173.4% |
| Profit (loss) for the period to be appropriated | 9905 | €474 | €1,296 | +€822 | +173.4% |
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 6 October 2026 via checked.be.