CABS Consulting: 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.
CABS Consulting
Largest movements
- Cash -€20,735
down €20,735 (-10.5%), from €197,194 to €176,459
mainly Tax, wage and social debts (-€19,630) and Receivables within one year (-€614)
- Tax, wage and social debts -€19,630
down €19,630 (-67.0%), from €29,295 to €9,665
- Gross operating margin -€136,816
down €136,816 (-97.8%), from €139,881 to €3,066
- Taxes -€39,164
down €39,164 (-99.2%), from €39,472 to €307
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 | €200,937 | €180,129 | -€20,808 | -10.4% |
| Fixed assets | 21/28 | €1,998 | €1,354 | -€643 | -32.2% |
| Tangible fixed assets | 22/27 | €1,998 | €1,354 | -€643 | -32.2% |
| Furniture and vehicles | 24 | €703 | €344 | -€359 | -51.1% |
| Other tangible fixed assets | 26 | €1,295 | €1,011 | -€284 | -21.9% |
| Current assets | 29/58 | €198,940 | €178,775 | -€20,165 | -10.1% |
| Amounts receivable within one year | 40/41 | €4 | €619 | +€614 | +13803.4% |
| Other amounts receivable | 41 | €4 | €619 | +€614 | +13803.4% |
| Cash at bank and in hand | 54/58 | €197,194 | €176,459 | -€20,735 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,741 | €1,697 | -€44 | -2.5% |
| Total equity and liabilities | 10/49 | €200,937 | €180,129 | -€20,808 | -10.4% |
| Equity | 10/15 | €164,745 | €164,211 | -€534 | -0.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €161,745 | €161,745 | = | 0.0% |
| Distributable reserves | 133 | €161,745 | €161,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€534 | -€534 | |
| Amounts payable | 17/49 | €36,192 | €15,918 | -€20,274 | -56.0% |
| Amounts payable within one year | 42/48 | €36,192 | €15,918 | -€20,274 | -56.0% |
| Trade debts | 44 | €2,621 | €2,320 | -€302 | -11.5% |
| Suppliers | 440/4 | €2,621 | €2,320 | -€302 | -11.5% |
| Taxes, remuneration and social security | 45 | €29,295 | €9,665 | -€19,630 | -67.0% |
| Taxes | 450/3 | €29,295 | €9,665 | -€19,630 | -67.0% |
| Other amounts payable | 47/48 | €4,276 | €3,933 | -€343 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €643 | +€159 | +32.9% |
| Other operating charges | 640/8 | €905 | €747 | -€158 | -17.5% |
| Gross operating margin | 9900 | €139,881 | €3,066 | -€136,816 | -97.8% |
| Operating profit (loss) | 9901 | €138,492 | €1,676 | -€136,817 | -98.8% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,540 | €1,902 | -€638 | -25.1% |
| Recurring financial charges | 65 | €2,540 | €1,902 | -€638 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €135,955 | -€226 | -€136,182 | |
| Income taxes | 67/77 | €39,472 | €307 | -€39,164 | -99.2% |
| Profit (loss) for the period | 9904 | €96,484 | -€534 | -€97,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,484 | -€534 | -€97,017 |
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.