CABROK: 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.
CABROK
Largest movements
- Cash +€124,287
up €124,287 (+128%), from €96,985 to €221,272
mainly Depreciation (+€193,281) and Net result for the year (+€92,680)
- Tangible fixed assets -€91,657
down €91,657 (-6.3%), from €1.5m to €1.4m
of which Land and buildings: -€70,337
- Receivables within one year -€19,119
down €19,119 (-9.9%), from €193,310 to €174,191
of which Other amounts receivable: -€29,153
- Other debts -€95,508
down €95,508 (-28.8%), from €332,200 to €236,692
- Reserves +€93,189
up €93,189 (+12.4%), from €749,461 to €842,650
of which Distributable reserves: +€93,189
- Debts after one year -€48,014
down €48,014 (-10.2%), from €470,692 to €422,678
of which Financial debts: -€48,014
- Trade debts +€47,916
up €47,916 (+248%), from €19,316 to €67,232
- Tax, wage and social debts +€18,889
up €18,889 (+77.6%), from €24,349 to €43,238
of which Taxes: +€16,995
- Depreciation -€40,169
down €40,169 (-17.2%), from €233,450 to €193,281
- Taxes +€21,534
up €21,534 (+140%), from €15,425 to €36,959
- Gross operating margin +€12,723
up €12,723 (+3.0%), from €429,956 to €442,679
- Financial income -€5,778
down €5,778 (-31.8%), from €18,187 to €12,410
- Staff costs -€5,080
down €5,080 (-6.0%), from €84,585 to €79,505
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 | €1,781,783 | €1,797,969 | +€16,186 | +0.9% |
| Fixed assets | 21/28 | €1,466,496 | €1,374,839 | -€91,657 | -6.3% |
| Tangible fixed assets | 22/27 | €1,464,497 | €1,372,840 | -€91,657 | -6.3% |
| Land and buildings | 22 | €946,005 | €875,667 | -€70,337 | -7.4% |
| Plant, machinery and equipment | 23 | €171,088 | €245,733 | +€74,645 | +43.6% |
| Furniture and vehicles | 24 | €73,379 | €19,430 | -€53,949 | -73.5% |
| Other tangible fixed assets | 26 | €274,026 | €232,010 | -€42,016 | -15.3% |
| Financial fixed assets | 28 | €1,999 | €1,999 | = | 0.0% |
| Current assets | 29/58 | €315,287 | €423,129 | +€107,843 | +34.2% |
| Stocks and contracts in progress | 3 | €20,000 | €20,000 | = | 0.0% |
| Stocks | 30/36 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €193,310 | €174,191 | -€19,119 | -9.9% |
| Trade receivables | 40 | €155,343 | €165,377 | +€10,034 | +6.5% |
| Other amounts receivable | 41 | €37,967 | €8,814 | -€29,153 | -76.8% |
| Cash at bank and in hand | 54/58 | €96,985 | €221,272 | +€124,287 | +128% |
| Deferred charges and accrued income | 490/1 | €4,992 | €7,666 | +€2,675 | +53.6% |
| Total equity and liabilities | 10/49 | €1,781,783 | €1,797,969 | +€16,186 | +0.9% |
| Equity | 10/15 | €868,520 | €961,200 | +€92,680 | +10.7% |
| Contributions | 10/11 | €118,550 | €118,550 | = | 0.0% |
| Reserves | 13 | €749,461 | €842,650 | +€93,189 | +12.4% |
| Tax-exempt reserves | 132 | €12,991 | €12,991 | = | 0.0% |
| Distributable reserves | 133 | €736,469 | €829,659 | +€93,189 | +12.7% |
| Profit (loss) carried forward | 14 | €509 | €0 | -€509 | -100% |
| Amounts payable | 17/49 | €913,264 | €836,769 | -€76,495 | -8.4% |
| Amounts payable after more than one year | 17 | €470,692 | €422,678 | -€48,014 | -10.2% |
| Financial debts | 170/4 | €90,692 | €42,678 | -€48,014 | -52.9% |
| Other amounts payable | 178/9 | €380,000 | €380,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €442,572 | €414,091 | -€28,481 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €66,707 | €66,929 | +€222 | +0.3% |
| Trade debts | 44 | €19,316 | €67,232 | +€47,916 | +248% |
| Suppliers | 440/4 | €19,316 | €67,232 | +€47,916 | +248% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €24,349 | €43,238 | +€18,889 | +77.6% |
| Taxes | 450/3 | €12,132 | €29,127 | +€16,995 | +140% |
| Remuneration and social security | 454/9 | €12,217 | €14,111 | +€1,894 | +15.5% |
| Other amounts payable | 47/48 | €332,200 | €236,692 | -€95,508 | -28.8% |
| Remuneration, social security and pensions | 62 | €84,585 | €79,505 | -€5,080 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233,450 | €193,281 | -€40,169 | -17.2% |
| Other operating charges | 640/8 | €16,810 | €18,778 | +€1,968 | +11.7% |
| Gross operating margin | 9900 | €429,956 | €442,679 | +€12,723 | +3.0% |
| Operating profit (loss) | 9901 | €95,112 | €151,115 | +€56,003 | +58.9% |
| Financial income | 75/76B | €18,187 | €12,410 | -€5,778 | -31.8% |
| Recurring financial income | 75 | €18,187 | €12,410 | -€5,778 | -31.8% |
| Financial charges | 65/66B | €29,445 | €33,885 | +€4,440 | +15.1% |
| Recurring financial charges | 65 | €29,445 | €33,885 | +€4,440 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €83,854 | €129,640 | +€45,785 | +54.6% |
| Income taxes | 67/77 | €15,425 | €36,959 | +€21,534 | +140% |
| Profit (loss) for the period | 9904 | €68,429 | €92,680 | +€24,251 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,429 | €92,680 | +€24,251 | +35.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.