CABRIOL: 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.
CABRIOL
Largest movements
- Tangible fixed assets +€7,130
up €7,130 (+104.2%), from €6,840 to €13,971
of which Leasing and similar rights: +€12,965
- Cash -€3,133
down €3,133 (-35.5%), from €8,819 to €5,685
mainly Investment in fixed assets (net) (-€19,157) and Net result for the year (-€13,521)
- Receivables within one year -€1,686
down €1,686 (-60.8%), from €2,772 to €1,086
of which Other amounts receivable: -€1,686
- Profit (loss) carried forward -€13,521
down €13,521, from €1,550 to -€11,972
- Other debts +€13,500
up €13,500 (+147.5%), from €9,151 to €22,651
- Tax, wage and social debts +€5,544
up €5,544 (+304.6%), from €1,820 to €7,364
- Trade debts -€3,211
down €3,211 (-79.3%), from €4,050 to €839
- Staff costs +€44,589
up €44,589 (+221.4%), from €20,137 to €64,726
- Turnover +€44,000
up €44,000 (+54.0%), from €81,437 to €125,436
- Gross operating margin +€34,120
up €34,120 (+108.6%), from €31,415 to €65,536
- Purchases and services +€15,314
up €15,314 (+30.6%), from €50,021 to €65,335
- Other operating charges +€1,917
up €1,917 (+495.0%), from €387 to €2,305
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 | €18,431 | €20,742 | +€2,311 | +12.5% |
| Fixed assets | 21/28 | €6,840 | €13,971 | +€7,130 | +104.2% |
| Tangible fixed assets | 22/27 | €6,840 | €13,971 | +€7,130 | +104.2% |
| Plant, machinery and equipment | 23 | - | €1,005 | +€1,005 | |
| Furniture and vehicles | 24 | €6,840 | - | -€6,840 | |
| Leasing and similar rights | 25 | - | €12,965 | +€12,965 | |
| Current assets | 29/58 | €11,591 | €6,771 | -€4,819 | -41.6% |
| Amounts receivable within one year | 40/41 | €2,772 | €1,086 | -€1,686 | -60.8% |
| Trade receivables | 40 | €809 | €809 | = | 0.0% |
| Other amounts receivable | 41 | €1,962 | €277 | -€1,686 | -85.9% |
| Cash at bank and in hand | 54/58 | €8,819 | €5,685 | -€3,133 | -35.5% |
| Total equity and liabilities | 10/49 | €18,431 | €20,742 | +€2,311 | +12.5% |
| Equity | 10/15 | €3,409 | -€10,112 | -€13,521 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,550 | -€11,972 | -€13,521 | |
| Amounts payable | 17/49 | €15,022 | €30,854 | +€15,832 | +105.4% |
| Amounts payable within one year | 42/48 | €15,022 | €30,854 | +€15,832 | +105.4% |
| Trade debts | 44 | €4,050 | €839 | -€3,211 | -79.3% |
| Suppliers | 440/4 | €4,050 | €839 | -€3,211 | -79.3% |
| Taxes, remuneration and social security | 45 | €1,820 | €7,364 | +€5,544 | +304.6% |
| Remuneration and social security | 454/9 | €1,820 | €7,364 | +€5,544 | +304.6% |
| Other amounts payable | 47/48 | €9,151 | €22,651 | +€13,500 | +147.5% |
| Turnover | 70 | €81,437 | €125,436 | +€44,000 | +54.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,021 | €65,335 | +€15,314 | +30.6% |
| Remuneration, social security and pensions | 62 | €20,137 | €64,726 | +€44,589 | +221.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,687 | €12,026 | +€1,339 | +12.5% |
| Other operating charges | 640/8 | €387 | €2,305 | +€1,917 | +495.0% |
| Gross operating margin | 9900 | €31,415 | €65,536 | +€34,120 | +108.6% |
| Operating profit (loss) | 9901 | €205 | -€13,521 | -€13,726 | |
| Profit (loss) for the period before taxes | 9903 | €205 | -€13,521 | -€13,726 | |
| Profit (loss) for the period | 9904 | €205 | -€13,521 | -€13,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €205 | -€13,521 | -€13,726 |
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 6 October 2026 via checked.be.