Caubergs Chris: 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.
Caubergs Chris
Largest movements
- Cash +€3,598
up €3,598 (+114%), from €3,151 to €6,750
mainly Net result for the year (+€6,489) and Depreciation (+€3,074)
- Tangible fixed assets -€2,464
down €2,464 (-26.6%), from €9,248 to €6,784
- Deferred charges and accrued income -€1,406
down €1,406 (-12.9%), from €10,893 to €9,488
- Receivables within one year +€1,344
new in 2025: €1,344
of which Other amounts receivable: +€1,329
- Formation expenses -€610
down €610 (-69.1%), from €883 to €273
- Tax, wage and social debts -€4,263
down €4,263 (-68.1%), from €6,263 to €2,000
- Reserves +€2,489
up €2,489 (+26.2%), from €9,512 to €12,001
- Other debts +€2,040
up €2,040 (+104%), from €1,960 to €4,000
- Accrued charges and deferred income +€469
up €469 (+2,001%), from €23 to €492
- Trade debts -€272
down €272 (-14.2%), from €1,916 to €1,645
- Gross operating margin +€8,467
up €8,467 (+104%), from €8,133 to €16,601
- Taxes +€1,402
up €1,402 (+76.6%), from €1,829 to €3,231
- Depreciation +€405
up €405 (+15.2%), from €2,668 to €3,074
- Financial charges -€394
down €394 (-11.8%), from €3,333 to €2,940
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 | €24,176 | €24,638 | +€463 | +1.9% |
| Formation expenses | 20 | €883 | €273 | -€610 | -69.1% |
| Fixed assets | 21/28 | €9,248 | €6,784 | -€2,464 | -26.6% |
| Tangible fixed assets | 22/27 | €9,248 | €6,784 | -€2,464 | -26.6% |
| Plant, machinery and equipment | 23 | €4,972 | €3,744 | -€1,229 | -24.7% |
| Furniture and vehicles | 24 | €2,194 | €1,180 | -€1,014 | -46.2% |
| Other tangible fixed assets | 26 | €2,082 | €1,860 | -€221 | -10.6% |
| Current assets | 29/58 | €14,045 | €17,581 | +€3,536 | +25.2% |
| Amounts receivable within one year | 40/41 | - | €1,344 | +€1,344 | |
| Trade receivables | 40 | - | €15 | +€15 | |
| Other amounts receivable | 41 | - | €1,329 | +€1,329 | |
| Cash at bank and in hand | 54/58 | €3,151 | €6,750 | +€3,598 | +114% |
| Deferred charges and accrued income | 490/1 | €10,893 | €9,488 | -€1,406 | -12.9% |
| Total equity and liabilities | 10/49 | €24,176 | €24,638 | +€463 | +1.9% |
| Equity | 10/15 | €14,012 | €16,501 | +€2,489 | +17.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €9,512 | €12,001 | +€2,489 | +26.2% |
| Distributable reserves | 133 | €9,512 | €12,001 | +€2,489 | +26.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,163 | €8,137 | -€2,026 | -19.9% |
| Amounts payable within one year | 42/48 | €10,140 | €7,645 | -€2,495 | -24.6% |
| Trade debts | 44 | €1,916 | €1,645 | -€272 | -14.2% |
| Suppliers | 440/4 | €1,916 | €1,645 | -€272 | -14.2% |
| Taxes, remuneration and social security | 45 | €6,263 | €2,000 | -€4,263 | -68.1% |
| Taxes | 450/3 | €6,263 | €2,000 | -€4,263 | -68.1% |
| Other amounts payable | 47/48 | €1,960 | €4,000 | +€2,040 | +104% |
| Accrued charges and deferred income | 492/3 | €23 | €492 | +€469 | +2,001% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,668 | €3,074 | +€405 | +15.2% |
| Other operating charges | 640/8 | €939 | €867 | -€71 | -7.6% |
| Gross operating margin | 9900 | €8,133 | €16,601 | +€8,467 | +104% |
| Operating profit (loss) | 9901 | €4,526 | €12,660 | +€8,134 | +180% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,333 | €2,940 | -€394 | -11.8% |
| Recurring financial charges | 65 | €3,333 | €2,940 | -€394 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | €9,720 | +€8,527 | +715% |
| Income taxes | 67/77 | €1,829 | €3,231 | +€1,402 | +76.6% |
| Profit (loss) for the period | 9904 | -€636 | €6,489 | +€7,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€636 | €6,489 | +€7,125 |
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 22 October 2026 via checked.be.