CABRI: 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.
CABRI
Largest movements
- Cash +€78,433
up €78,433 (+71.5%), from €109,681 to €188,113
mainly Net result for the year (+€118,774) and Tax, wage and social debts (+€35,836)
- Receivables within one year +€16,025
up €16,025 (+136.4%), from €11,747 to €27,772
of which Trade receivables: +€16,899
- Reserves +€69,896
up €69,896 (+70.9%), from €98,554 to €168,451
- Tax, wage and social debts +€35,836
up €35,836 (+2735.4%), from €1,310 to €37,146
- Debts after one year -€8,280
down €8,280 (-100.0%), from €8,280 to €0
- Trade debts -€2,355
down €2,355 (-75.3%), from €3,126 to €771
- Gross operating margin +€157,728
up €157,728 (+730.3%), from €21,598 to €179,326
- Taxes +€51,096
up €51,096 (+911.4%), from €5,606 to €56,703
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 | €124,686 | €219,882 | +€95,196 | +76.3% |
| Fixed assets | 21/28 | €3,157 | €3,270 | +€113 | +3.6% |
| Tangible fixed assets | 22/27 | €3,157 | €2,760 | -€397 | -12.6% |
| Furniture and vehicles | 24 | €3,157 | €2,760 | -€397 | -12.6% |
| Financial fixed assets | 28 | - | €510 | +€510 | |
| Current assets | 29/58 | €121,529 | €216,612 | +€95,083 | +78.2% |
| Amounts receivable within one year | 40/41 | €11,747 | €27,772 | +€16,025 | +136.4% |
| Trade receivables | 40 | €9,734 | €26,633 | +€16,899 | +173.6% |
| Other amounts receivable | 41 | €2,013 | €1,140 | -€873 | -43.4% |
| Cash at bank and in hand | 54/58 | €109,681 | €188,113 | +€78,433 | +71.5% |
| Deferred charges and accrued income | 490/1 | €101 | €726 | +€625 | +615.9% |
| Total equity and liabilities | 10/49 | €124,686 | €219,882 | +€95,196 | +76.3% |
| Equity | 10/15 | €103,554 | €173,451 | +€69,896 | +67.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €98,554 | €168,451 | +€69,896 | +70.9% |
| Distributable reserves | 133 | €98,554 | €168,451 | +€69,896 | +70.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,131 | €46,431 | +€25,300 | +119.7% |
| Amounts payable after more than one year | 17 | €8,280 | €0 | -€8,280 | -100.0% |
| Financial debts | 170/4 | €8,280 | €0 | -€8,280 | -100.0% |
| Amounts payable within one year | 42/48 | €12,573 | €46,197 | +€33,624 | +267.4% |
| Current portion of amounts payable after more than one year | 42 | €8,138 | €8,280 | +€142 | +1.7% |
| Trade debts | 44 | €3,126 | €771 | -€2,355 | -75.3% |
| Suppliers | 440/4 | €3,126 | €771 | -€2,355 | -75.3% |
| Taxes, remuneration and social security | 45 | €1,310 | €37,146 | +€35,836 | +2735.4% |
| Taxes | 450/3 | €1,310 | €37,146 | +€35,836 | +2735.4% |
| Accrued charges and deferred income | 492/3 | €278 | €234 | -€44 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,789 | €2,656 | -€133 | -4.8% |
| Other operating charges | 640/8 | €256 | €1,275 | +€1,019 | +398.5% |
| Gross operating margin | 9900 | €21,598 | €179,326 | +€157,728 | +730.3% |
| Operating profit (loss) | 9901 | €18,553 | €175,395 | +€156,842 | +845.4% |
| Financial income | 75/76B | €60 | €382 | +€321 | +530.9% |
| Recurring financial income | 75 | €60 | €382 | +€321 | +530.9% |
| Financial charges | 65/66B | €308 | €300 | -€9 | -2.8% |
| Recurring financial charges | 65 | €308 | €300 | -€9 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €18,305 | €175,477 | +€157,172 | +858.6% |
| Income taxes | 67/77 | €5,606 | €56,703 | +€51,096 | +911.4% |
| Profit (loss) for the period | 9904 | €12,699 | €118,774 | +€106,075 | +835.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,699 | €118,774 | +€106,075 | +835.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.