CABRI.EU: 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.EU
Largest movements
- Receivables within one year +€260,699
up €260,699 (+187.3%), from €139,183 to €399,882
of which Other amounts receivable: +€242,314
- Tangible fixed assets -€238,978
down €238,978 (-34.6%), from €691,067 to €452,089
of which Land and buildings: -€140,888
- Cash -€13,356
down €13,356 (-77.2%), from €17,302 to €3,947
mainly Receivables within one year (-€260,699) and Debts after one year (-€35,210)
- Reserves +€46,602
up €46,602 (+12.2%), from €380,674 to €427,275
of which Distributable reserves: +€97,960
- Debts after one year -€35,210
down €35,210 (-14.5%), from €243,351 to €208,141
- Provisions -€17,120
down €17,120 (-18.3%), from €93,569 to €76,450
- Tax, wage and social debts +€11,254
up €11,254 (+56.0%), from €20,078 to €31,332
of which Taxes: +€11,254
- Depreciation -€21,650
down €21,650 (-56.2%), from €38,553 to €16,903
- Taxes +€18,981
up €18,981 (+67.9%), from €27,934 to €46,915
- Gross operating margin -€5,194
down €5,194 (-4.8%), from €109,339 to €104,145
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 | €847,859 | €855,992 | +€8,133 | +1.0% |
| Fixed assets | 21/28 | €691,067 | €452,089 | -€238,978 | -34.6% |
| Tangible fixed assets | 22/27 | €691,067 | €452,089 | -€238,978 | -34.6% |
| Land and buildings | 22 | €583,352 | €442,463 | -€140,888 | -24.2% |
| Plant, machinery and equipment | 23 | €105,584 | €8,428 | -€97,156 | -92.0% |
| Furniture and vehicles | 24 | €2,131 | €1,197 | -€934 | -43.8% |
| Current assets | 29/58 | €156,792 | €403,903 | +€247,111 | +157.6% |
| Amounts receivable within one year | 40/41 | €139,183 | €399,882 | +€260,699 | +187.3% |
| Trade receivables | 40 | €9,255 | €27,640 | +€18,385 | +198.7% |
| Other amounts receivable | 41 | €129,928 | €372,242 | +€242,314 | +186.5% |
| Current investments | 50/53 | €75 | €75 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,302 | €3,947 | -€13,356 | -77.2% |
| Deferred charges and accrued income | 490/1 | €232 | €0 | -€232 | -100.0% |
| Total equity and liabilities | 10/49 | €847,859 | €855,992 | +€8,133 | +1.0% |
| Equity | 10/15 | €396,874 | €443,475 | +€46,602 | +11.7% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €380,674 | €427,275 | +€46,602 | +12.2% |
| Tax-exempt reserves | 132 | €267,768 | €216,409 | -€51,359 | -19.2% |
| Distributable reserves | 133 | €112,906 | €210,866 | +€97,960 | +86.8% |
| Provisions and deferred taxes | 16 | €93,569 | €76,450 | -€17,120 | -18.3% |
| Deferred taxes | 168 | €93,569 | €76,450 | -€17,120 | -18.3% |
| Amounts payable | 17/49 | €357,416 | €336,068 | -€21,349 | -6.0% |
| Amounts payable after more than one year | 17 | €243,351 | €208,141 | -€35,210 | -14.5% |
| Financial debts | 170/4 | €243,351 | €208,141 | -€35,210 | -14.5% |
| Amounts payable within one year | 42/48 | €110,568 | €122,901 | +€12,333 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €40,818 | €41,158 | +€340 | +0.8% |
| Trade debts | 44 | €7,551 | €12,254 | +€4,702 | +62.3% |
| Suppliers | 440/4 | €7,551 | €12,254 | +€4,702 | +62.3% |
| Taxes, remuneration and social security | 45 | €20,078 | €31,332 | +€11,254 | +56.0% |
| Taxes | 450/3 | €20,078 | €31,332 | +€11,254 | +56.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €42,120 | €38,158 | -€3,963 | -9.4% |
| Accrued charges and deferred income | 492/3 | €3,498 | €5,025 | +€1,528 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,553 | €16,903 | -€21,650 | -56.2% |
| Other operating charges | 640/8 | €5,979 | €6,545 | +€565 | +9.5% |
| Gross operating margin | 9900 | €109,339 | €104,145 | -€5,194 | -4.8% |
| Operating profit (loss) | 9901 | €64,807 | €80,697 | +€15,890 | +24.5% |
| Financial income | 75/76B | €4 | €58 | +€55 | +1497.8% |
| Recurring financial income | 75 | €4 | €58 | +€55 | +1497.8% |
| Financial charges | 65/66B | €5,022 | €4,358 | -€665 | -13.2% |
| Recurring financial charges | 65 | €5,022 | €4,358 | -€665 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €59,788 | €76,397 | +€16,609 | +27.8% |
| Transfer from deferred taxes | 780 | €6,426 | €17,120 | +€10,693 | +166.4% |
| Income taxes | 67/77 | €27,934 | €46,915 | +€18,981 | +67.9% |
| Profit (loss) for the period | 9904 | €38,280 | €46,602 | +€8,321 | +21.7% |
| Transfer from tax-exempt reserves | 789 | €19,279 | €51,359 | +€32,079 | +166.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,559 | €97,960 | +€40,401 | +70.2% |
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 7 October 2026 via checked.be.