CABUY Didier: 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 Didier
Largest movements
- Cash +€13,916
up €13,916 (+143%), from €9,719 to €23,635
mainly Net result for the year (+€65,945) and Trade debts (+€20,988)
- Tangible fixed assets +€10,181
up €10,181 (+72.5%), from €14,046 to €24,227
of which Furniture and vehicles: +€5,325
- Receivables within one year +€3,358
up €3,358 (+2.3%), from €148,320 to €151,678
- Financial fixed assets +€2,250
new in 2025: €2,250
- Trade debts +€20,988
up €20,988 (+65.9%), from €31,866 to €52,854
- Profit (loss) carried forward +€5,945
up €5,945 (+7.2%), from €82,370 to €88,315
- Tax, wage and social debts +€3,850
up €3,850 (+8.5%), from €45,151 to €49,001
- Short-term financial debts -€3,349
down €3,349 (-81.3%), from €4,121 to €772
- Gross operating margin -€13,517
down €13,517 (-12.7%), from €106,044 to €92,527
- Taxes +€3,558
up €3,558 (+13.8%), from €25,844 to €29,402
- Financial charges -€1,589
down €1,589 (-74.8%), from €2,124 to €534
- Depreciation +€1,188
up €1,188 (+38.3%), from €3,099 to €4,286
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 | €172,425 | €201,789 | +€29,364 | +17.0% |
| Fixed assets | 21/28 | €14,046 | €26,477 | +€12,431 | +88.5% |
| Tangible fixed assets | 22/27 | €14,046 | €24,227 | +€10,181 | +72.5% |
| Land and buildings | 22 | €13,376 | €16,365 | +€2,989 | +22.3% |
| Plant, machinery and equipment | 23 | - | €1,867 | +€1,867 | |
| Furniture and vehicles | 24 | €670 | €5,995 | +€5,325 | +795% |
| Financial fixed assets | 28 | - | €2,250 | +€2,250 | |
| Current assets | 29/58 | €158,380 | €175,313 | +€16,933 | +10.7% |
| Amounts receivable within one year | 40/41 | €148,320 | €151,678 | +€3,358 | +2.3% |
| Other amounts receivable | 41 | €148,320 | €151,678 | +€3,358 | +2.3% |
| Cash at bank and in hand | 54/58 | €9,719 | €23,635 | +€13,916 | +143% |
| Deferred charges and accrued income | 490/1 | €341 | - | -€341 | |
| Total equity and liabilities | 10/49 | €172,425 | €201,789 | +€29,364 | +17.0% |
| Equity | 10/15 | €85,370 | €91,315 | +€5,945 | +7.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,370 | €88,315 | +€5,945 | +7.2% |
| Amounts payable | 17/49 | €87,055 | €110,475 | +€23,419 | +26.9% |
| Amounts payable within one year | 42/48 | €87,055 | €110,475 | +€23,419 | +26.9% |
| Financial debts | 43 | €4,121 | €772 | -€3,349 | -81.3% |
| Credit institutions | 430/8 | €4,121 | €772 | -€3,349 | -81.3% |
| Trade debts | 44 | €31,866 | €52,854 | +€20,988 | +65.9% |
| Suppliers | 440/4 | €31,866 | €52,854 | +€20,988 | +65.9% |
| Advances received on contracts in progress | 46 | €5,917 | €7,848 | +€1,930 | +32.6% |
| Taxes, remuneration and social security | 45 | €45,151 | €49,001 | +€3,850 | +8.5% |
| Taxes | 450/3 | €45,151 | €49,001 | +€3,850 | +8.5% |
| Non-recurring operating income | 76A | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,099 | €4,286 | +€1,188 | +38.3% |
| Other operating charges | 640/8 | €1,128 | €1,837 | +€709 | +62.8% |
| Gross operating margin | 9900 | €106,044 | €92,527 | -€13,517 | -12.7% |
| Operating profit (loss) | 9901 | €101,817 | €86,404 | -€15,414 | -15.1% |
| Financial income | 75/76B | €10,283 | €9,478 | -€806 | -7.8% |
| Recurring financial income | 75 | €10,283 | €9,478 | -€806 | -7.8% |
| Financial charges | 65/66B | €2,124 | €534 | -€1,589 | -74.8% |
| Recurring financial charges | 65 | €2,124 | €534 | -€1,589 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €109,977 | €95,347 | -€14,630 | -13.3% |
| Income taxes | 67/77 | €25,844 | €29,402 | +€3,558 | +13.8% |
| Profit (loss) for the period | 9904 | €84,133 | €65,945 | -€18,188 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,133 | €65,945 | -€18,188 | -21.6% |
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 26 October 2026 via checked.be.