CONSORTIUM CAIB: 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.
CONSORTIUM CAIB
Largest movements
- Current investments +€20,000
up €20,000 (+200.0%), from €10,000 to €30,000
- Tangible fixed assets -€8,316
down €8,316 (-8.5%), from €98,273 to €89,957
of which Furniture and vehicles: -€5,646
- Cash +€1,962
up €1,962 (+1351.0%), from €145 to €2,107
mainly Net result for the year (+€20,667) and Depreciation (+€14,217)
- Reserves +€10,000
up €10,000 (+14.0%), from €71,359 to €81,359
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€9,808
up €9,808 (+159.9%), from €6,134 to €15,942
- Debts after one year -€7,519
down €7,519 (-39.9%), from €18,828 to €11,309
- Trade debts +€2,130
up €2,130 (+36.2%), from €5,885 to €8,015
- Gross operating margin +€10,977
up €10,977 (+28.8%), from €38,072 to €49,049
- Depreciation +€3,820
up €3,820 (+36.7%), from €10,396 to €14,217
- Taxes +€2,825
up €2,825 (+37.9%), from €7,447 to €10,272
- Other operating charges -€1,176
down €1,176 (-26.5%), from €4,431 to €3,255
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 | €142,638 | €156,736 | +€14,097 | +9.9% |
| Fixed assets | 21/28 | €98,273 | €89,957 | -€8,316 | -8.5% |
| Tangible fixed assets | 22/27 | €98,273 | €89,957 | -€8,316 | -8.5% |
| Land and buildings | 22 | €43,893 | €43,893 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,268 | €1,620 | -€648 | -28.6% |
| Furniture and vehicles | 24 | €36,489 | €30,843 | -€5,646 | -15.5% |
| Other tangible fixed assets | 26 | €15,623 | €13,602 | -€2,022 | -12.9% |
| Current assets | 29/58 | €44,365 | €66,779 | +€22,413 | +50.5% |
| Stocks and contracts in progress | 3 | €7,783 | €7,465 | -€317 | -4.1% |
| Stocks | 30/36 | €7,783 | €7,465 | -€317 | -4.1% |
| Amounts receivable within one year | 40/41 | €24,394 | €25,031 | +€637 | +2.6% |
| Trade receivables | 40 | €14,631 | €10,597 | -€4,034 | -27.6% |
| Other amounts receivable | 41 | €9,763 | €14,434 | +€4,670 | +47.8% |
| Current investments | 50/53 | €10,000 | €30,000 | +€20,000 | +200.0% |
| Cash at bank and in hand | 54/58 | €145 | €2,107 | +€1,962 | +1351.0% |
| Deferred charges and accrued income | 490/1 | €2,043 | €2,176 | +€133 | +6.5% |
| Total equity and liabilities | 10/49 | €142,638 | €156,736 | +€14,097 | +9.9% |
| Equity | 10/15 | €96,085 | €115,893 | +€19,808 | +20.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €71,359 | €81,359 | +€10,000 | +14.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €66,859 | €76,859 | +€10,000 | +15.0% |
| Profit (loss) carried forward | 14 | €6,134 | €15,942 | +€9,808 | +159.9% |
| Amounts payable | 17/49 | €46,553 | €40,842 | -€5,711 | -12.3% |
| Amounts payable after more than one year | 17 | €18,828 | €11,309 | -€7,519 | -39.9% |
| Financial debts | 170/4 | €18,828 | €11,309 | -€7,519 | -39.9% |
| Amounts payable within one year | 42/48 | €27,725 | €29,533 | +€1,809 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €7,157 | €7,519 | +€362 | +5.1% |
| Trade debts | 44 | €5,885 | €8,015 | +€2,130 | +36.2% |
| Suppliers | 440/4 | €5,885 | €8,015 | +€2,130 | +36.2% |
| Taxes, remuneration and social security | 45 | €13,824 | €13,140 | -€684 | -4.9% |
| Taxes | 450/3 | €13,824 | €13,140 | -€684 | -4.9% |
| Other amounts payable | 47/48 | €859 | €859 | = | 0.0% |
| Non-recurring operating income | 76A | €5,556 | €708 | -€4,848 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,396 | €14,217 | +€3,820 | +36.7% |
| Other operating charges | 640/8 | €4,431 | €3,255 | -€1,176 | -26.5% |
| Gross operating margin | 9900 | €38,072 | €49,049 | +€10,977 | +28.8% |
| Operating profit (loss) | 9901 | €23,245 | €31,577 | +€8,333 | +35.8% |
| Financial income | 75/76B | €761 | €1,035 | +€274 | +36.0% |
| Recurring financial income | 75 | €761 | €1,035 | +€274 | +36.0% |
| Financial charges | 65/66B | €1,592 | €1,673 | +€81 | +5.1% |
| Recurring financial charges | 65 | €1,592 | €1,673 | +€81 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €22,414 | €30,939 | +€8,525 | +38.0% |
| Income taxes | 67/77 | €7,447 | €10,272 | +€2,825 | +37.9% |
| Profit (loss) for the period | 9904 | €14,967 | €20,667 | +€5,700 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,967 | €20,667 | +€5,700 | +38.1% |
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 30 September 2026 via checked.be.