CABUY D: 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.
CABUY D
Largest movements
- Cash -€1,943
down €1,943 (-9.0%), from €21,706 to €19,763
mainly Net result for the year (-€2,187) and Tax, wage and social debts (-€349)
- Profit (loss) carried forward -€2,187
down €2,187 (-7.2%), from €30,335 to €28,148
- Gross operating margin -€1,960
down €1,960, from €750 to -€1,210
- Other operating charges -€73
down €73 (-15.4%), from €472 to €400
- Financial charges -€44
down €44 (-7.1%), from €621 to €577
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 | €51,144 | €49,021 | -€2,123 | -4.2% |
| Current assets | 29/58 | €51,144 | €49,021 | -€2,123 | -4.2% |
| Amounts receivable within one year | 40/41 | €29,438 | €29,258 | -€180 | -0.6% |
| Trade receivables | 40 | €29,258 | €29,258 | = | 0.0% |
| Other amounts receivable | 41 | €180 | - | -€180 | |
| Cash at bank and in hand | 54/58 | €21,706 | €19,763 | -€1,943 | -9.0% |
| Total equity and liabilities | 10/49 | €51,144 | €49,021 | -€2,123 | -4.2% |
| Equity | 10/15 | €50,795 | €48,608 | -€2,187 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,335 | €28,148 | -€2,187 | -7.2% |
| Amounts payable | 17/49 | €349 | €413 | +€64 | +18.2% |
| Amounts payable within one year | 42/48 | €349 | €413 | +€64 | +18.2% |
| Trade debts | 44 | - | €413 | +€413 | |
| Suppliers | 440/4 | - | €413 | +€413 | |
| Taxes, remuneration and social security | 45 | €349 | - | -€349 | |
| Taxes | 450/3 | €349 | - | -€349 | |
| Other operating charges | 640/8 | €472 | €400 | -€73 | -15.4% |
| Gross operating margin | 9900 | €750 | -€1,210 | -€1,960 | |
| Operating profit (loss) | 9901 | €278 | -€1,610 | -€1,888 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -46.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -46.2% |
| Financial charges | 65/66B | €621 | €577 | -€44 | -7.1% |
| Recurring financial charges | 65 | €621 | €577 | -€44 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€343 | -€2,187 | -€1,844 | -537% |
| Income taxes | 67/77 | -€1 | - | +€1 | |
| Profit (loss) for the period | 9904 | -€343 | -€2,187 | -€1,844 | -538% |
| Profit (loss) for the period to be appropriated | 9905 | -€343 | -€2,187 | -€1,844 | -538% |
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 16 October 2026 via checked.be.