CABRILAT: 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.
CABRILAT
Largest movements
- Tangible fixed assets +€121,386
up €121,386 (+7.8%), from €1.6m to €1.7m
of which Land and buildings: +€118,800
- Cash -€57,723
down €57,723 (-58.9%), from €98,012 to €40,289
mainly Investment in fixed assets (net) (-€188,459) and Net result for the year (-€21,230)
- Other debts +€86,347
up €86,347 (+6.2%), from €1.4m to €1.5m
- Reserves -€21,230
down €21,230 (-60.6%), from €35,048 to €13,818
- Depreciation +€30,008
up €30,008 (+80.9%), from €37,100 to €67,107
- Gross operating margin -€29,049
down €29,049 (-39.9%), from €72,872 to €43,822
- Financial income -€12,234
down €12,234 (-81.6%), from €15,000 to €2,766
- Taxes -€8,154
down €8,154 (-97.7%), from €8,347 to €194
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 | €1,659,321 | €1,723,784 | +€64,463 | +3.9% |
| Formation expenses | 20 | €35 | - | -€35 | |
| Fixed assets | 21/28 | €1,559,551 | €1,680,937 | +€121,386 | +7.8% |
| Tangible fixed assets | 22/27 | €1,559,551 | €1,680,937 | +€121,386 | +7.8% |
| Land and buildings | 22 | €1,555,088 | €1,673,888 | +€118,800 | +7.6% |
| Plant, machinery and equipment | 23 | €4,463 | €7,049 | +€2,587 | +58.0% |
| Current assets | 29/58 | €99,735 | €42,847 | -€56,888 | -57.0% |
| Amounts receivable within one year | 40/41 | €1,723 | €2,558 | +€834 | +48.4% |
| Other amounts receivable | 41 | €1,723 | €2,558 | +€834 | +48.4% |
| Cash at bank and in hand | 54/58 | €98,012 | €40,289 | -€57,723 | -58.9% |
| Total equity and liabilities | 10/49 | €1,659,321 | €1,723,784 | +€64,463 | +3.9% |
| Equity | 10/15 | €255,048 | €233,818 | -€21,230 | -8.3% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €35,048 | €13,818 | -€21,230 | -60.6% |
| Distributable reserves | 133 | €35,048 | €13,818 | -€21,230 | -60.6% |
| Amounts payable | 17/49 | €1,404,272 | €1,489,965 | +€85,693 | +6.1% |
| Amounts payable within one year | 42/48 | €1,404,272 | €1,489,965 | +€85,693 | +6.1% |
| Trade debts | 44 | €925 | €78 | -€847 | -91.6% |
| Suppliers | 440/4 | €925 | €78 | -€847 | -91.6% |
| Taxes, remuneration and social security | 45 | €8,347 | €8,541 | +€194 | +2.3% |
| Taxes | 450/3 | €8,347 | €8,541 | +€194 | +2.3% |
| Other amounts payable | 47/48 | €1,395,000 | €1,481,347 | +€86,347 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,100 | €67,107 | +€30,008 | +80.9% |
| Other operating charges | 640/8 | €616 | €478 | -€138 | -22.4% |
| Gross operating margin | 9900 | €72,872 | €43,822 | -€29,049 | -39.9% |
| Operating profit (loss) | 9901 | €35,156 | -€23,763 | -€58,919 | |
| Financial income | 75/76B | €15,000 | €2,766 | -€12,234 | -81.6% |
| Recurring financial income | 75 | €15,000 | €2,766 | -€12,234 | -81.6% |
| Financial charges | 65/66B | €59 | €40 | -€19 | -31.6% |
| Recurring financial charges | 65 | €59 | €40 | -€19 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €50,098 | -€21,036 | -€71,134 | |
| Income taxes | 67/77 | €8,347 | €194 | -€8,154 | -97.7% |
| Profit (loss) for the period | 9904 | €41,751 | -€21,230 | -€62,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,751 | -€21,230 | -€62,981 |
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 2 October 2026 via checked.be.