CABU Consult: 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.
CABU Consult
Largest movements
- Cash +€50,006
up €50,006 (+442.4%), from €11,302 to €61,308
mainly Net result for the year (+€32,388) and Tax, wage and social debts (+€19,088)
- Reserves +€32,388
new in 2025: €32,388
- Tax, wage and social debts +€19,088
up €19,088 (+582.7%), from €3,276 to €22,364
- Other debts -€1,350
down €1,350 (-47.4%), from €2,850 to €1,500
- Gross operating margin +€42,374
up €42,374 (+1187.2%), from €3,569 to €45,944
- Taxes +€12,325
up €12,325 (+2266.7%), from €544 to €12,869
- Depreciation -€500
down €500 (-50.0%), from €1,000 to €500
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 | €11,802 | €61,349 | +€49,547 | +419.8% |
| Formation expenses | 20 | €500 | - | -€500 | |
| Current assets | 29/58 | €11,302 | €61,349 | +€50,047 | +442.8% |
| Amounts receivable within one year | 40/41 | - | €41 | +€41 | |
| Trade receivables | 40 | - | €41 | +€41 | |
| Cash at bank and in hand | 54/58 | €11,302 | €61,308 | +€50,006 | +442.4% |
| Total equity and liabilities | 10/49 | €11,802 | €61,349 | +€49,547 | +419.8% |
| Equity | 10/15 | €4,951 | €37,339 | +€32,388 | +654.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €32,388 | +€32,388 | |
| Distributable reserves | 133 | - | €32,388 | +€32,388 | |
| Profit (loss) carried forward | 14 | €1,951 | €1,951 | = | 0.0% |
| Amounts payable | 17/49 | €6,852 | €24,011 | +€17,159 | +250.4% |
| Amounts payable within one year | 42/48 | €6,852 | €24,011 | +€17,159 | +250.4% |
| Trade debts | 44 | €726 | €147 | -€579 | -79.8% |
| Suppliers | 440/4 | €726 | €147 | -€579 | -79.8% |
| Taxes, remuneration and social security | 45 | €3,276 | €22,364 | +€19,088 | +582.7% |
| Taxes | 450/3 | €3,276 | €22,364 | +€19,088 | +582.7% |
| Other amounts payable | 47/48 | €2,850 | €1,500 | -€1,350 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €500 | -€500 | -50.0% |
| Gross operating margin | 9900 | €3,569 | €45,944 | +€42,374 | +1187.2% |
| Operating profit (loss) | 9901 | €2,569 | €45,444 | +€42,874 | +1668.7% |
| Financial charges | 65/66B | €75 | €187 | +€112 | +149.0% |
| Recurring financial charges | 65 | €75 | €187 | +€112 | +149.0% |
| Profit (loss) for the period before taxes | 9903 | €2,494 | €45,257 | +€42,763 | +1714.4% |
| Income taxes | 67/77 | €544 | €12,869 | +€12,325 | +2266.7% |
| Profit (loss) for the period | 9904 | €1,951 | €32,388 | +€30,437 | +1560.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,951 | €32,388 | +€30,437 | +1560.4% |
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 8 October 2026 via checked.be.