CABRI CONSULT: 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.
CABRI CONSULT
Largest movements
- Cash -€6,156
down €6,156 (-13.5%), from €45,449 to €39,293
mainly Contributions, distributions and other (-€27,200) and Tax, wage and social debts (-€9,835)
- Receivables within one year -€2,449
down €2,449 (-25.9%), from €9,447 to €6,998
of which Trade receivables: -€2,644
- Other debts +€27,200
new in 2025: €27,200
- Profit (loss) carried forward -€26,082
down €26,082 (-73.8%), from €35,355 to €9,273
- Tax, wage and social debts -€9,835
down €9,835 (-74.0%), from €13,281 to €3,447
of which Remuneration and social security: -€5,243
- Accrued charges and deferred income -€1,207
down €1,207 (-82.5%), from €1,464 to €257
- Trade debts +€843
up €843 (+12.5%), from €6,741 to €7,584
- Staff costs -€22,633
down €22,633 (-92.5%), from €24,465 to €1,832
- Gross operating margin -€13,943
down €13,943 (-52.9%), from €26,364 to €12,422
- Taxes +€2,175
up €2,175 (+875%), from €249 to €2,423
- Depreciation +€523
up €523 (+11.7%), from €4,462 to €4,985
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.
Derived cash bridge
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 | €63,517 | €54,436 | -€9,081 | -14.3% |
| Fixed assets | 21/28 | €7,548 | €7,050 | -€498 | -6.6% |
| Tangible fixed assets | 22/27 | €7,548 | €7,050 | -€498 | -6.6% |
| Furniture and vehicles | 24 | €7,548 | €7,050 | -€498 | -6.6% |
| Current assets | 29/58 | €55,969 | €47,386 | -€8,583 | -15.3% |
| Amounts receivable within one year | 40/41 | €9,447 | €6,998 | -€2,449 | -25.9% |
| Trade receivables | 40 | €7,484 | €4,840 | -€2,644 | -35.3% |
| Other amounts receivable | 41 | €1,963 | €2,158 | +€195 | +9.9% |
| Cash at bank and in hand | 54/58 | €45,449 | €39,293 | -€6,156 | -13.5% |
| Deferred charges and accrued income | 490/1 | €1,073 | €1,095 | +€22 | +2.1% |
| Total equity and liabilities | 10/49 | €63,517 | €54,436 | -€9,081 | -14.3% |
| Equity | 10/15 | €42,030 | €15,948 | -€26,082 | -62.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €475 | €475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €475 | €475 | = | 0.0% |
| Reserves not available under the articles | 1311 | €475 | €475 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,355 | €9,273 | -€26,082 | -73.8% |
| Amounts payable | 17/49 | €21,487 | €38,488 | +€17,001 | +79.1% |
| Amounts payable within one year | 42/48 | €20,022 | €38,231 | +€18,209 | +90.9% |
| Trade debts | 44 | €6,741 | €7,584 | +€843 | +12.5% |
| Suppliers | 440/4 | €6,741 | €7,584 | +€843 | +12.5% |
| Taxes, remuneration and social security | 45 | €13,281 | €3,447 | -€9,835 | -74.0% |
| Taxes | 450/3 | €8,038 | €3,447 | -€4,591 | -57.1% |
| Remuneration and social security | 454/9 | €5,243 | - | -€5,243 | |
| Other amounts payable | 47/48 | - | €27,200 | +€27,200 | |
| Accrued charges and deferred income | 492/3 | €1,464 | €257 | -€1,207 | -82.5% |
| Remuneration, social security and pensions | 62 | €24,465 | €1,832 | -€22,633 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,462 | €4,985 | +€523 | +11.7% |
| Other operating charges | 640/8 | €547 | €769 | +€223 | +40.7% |
| Gross operating margin | 9900 | €26,364 | €12,422 | -€13,943 | -52.9% |
| Operating profit (loss) | 9901 | -€3,110 | €4,835 | +€7,945 | |
| Financial income | 75/76B | €74 | €112 | +€37 | +50.3% |
| Recurring financial income | 75 | €74 | €112 | +€37 | +50.3% |
| Financial charges | 65/66B | €1,650 | €1,406 | -€245 | -14.8% |
| Recurring financial charges | 65 | €1,650 | €1,406 | -€245 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,685 | €3,541 | +€8,227 | |
| Income taxes | 67/77 | €249 | €2,423 | +€2,175 | +875% |
| Profit (loss) for the period | 9904 | -€4,934 | €1,118 | +€6,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,934 | €1,118 | +€6,052 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.