CABRIMMO: 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.
CABRIMMO
Largest movements
- Cash -€15,470
down €15,470 (-41.5%), from €37,241 to €21,771
mainly Other debts (-€20,000) and Investment in fixed assets (net) (-€6,857)
- Tangible fixed assets -€5,767
down €5,767 (-2.0%), from €289,003 to €283,236
- Other debts -€20,000
down €20,000 (-26.5%), from €75,613 to €55,613
- Depreciation -€2,569
down €2,569 (-16.9%), from €15,193 to €12,624
- Gross operating margin -€429
down €429 (-2.3%), from €18,813 to €18,385
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 | €326,244 | €305,007 | -€21,237 | -6.5% |
| Fixed assets | 21/28 | €289,003 | €283,236 | -€5,767 | -2.0% |
| Tangible fixed assets | 22/27 | €289,003 | €283,236 | -€5,767 | -2.0% |
| Land and buildings | 22 | €289,003 | €283,236 | -€5,767 | -2.0% |
| Current assets | 29/58 | €37,241 | €21,771 | -€15,470 | -41.5% |
| Cash at bank and in hand | 54/58 | €37,241 | €21,771 | -€15,470 | -41.5% |
| Total equity and liabilities | 10/49 | €326,244 | €305,007 | -€21,237 | -6.5% |
| Equity | 10/15 | €147,604 | €148,074 | +€470 | +0.3% |
| Contributions | 10/11 | €314,000 | €314,000 | = | 0.0% |
| Revaluation surpluses | 12 | €74,130 | €71,038 | -€3,092 | -4.2% |
| Reserves | 13 | €27,537 | €30,629 | +€3,092 | +11.2% |
| Distributable reserves | 133 | €27,537 | €30,629 | +€3,092 | +11.2% |
| Profit (loss) carried forward | 14 | -€268,063 | -€267,593 | +€470 | +0.2% |
| Amounts payable | 17/49 | €178,640 | €156,933 | -€21,707 | -12.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €77,790 | €56,083 | -€21,707 | -27.9% |
| Trade debts | 44 | €2,178 | €471 | -€1,707 | -78.4% |
| Suppliers | 440/4 | €2,178 | €471 | -€1,707 | -78.4% |
| Other amounts payable | 47/48 | €75,613 | €55,613 | -€20,000 | -26.5% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,193 | €12,624 | -€2,569 | -16.9% |
| Other operating charges | 640/8 | €4,956 | €5,101 | +€144 | +2.9% |
| Gross operating margin | 9900 | €18,813 | €18,385 | -€429 | -2.3% |
| Operating profit (loss) | 9901 | -€1,336 | €660 | +€1,996 | |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,497 | €470 | +€1,967 | |
| Profit (loss) for the period | 9904 | -€1,497 | €470 | +€1,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,497 | €470 | +€1,967 |
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 10 October 2026 via checked.be.