KABANOO 67: 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.
KABANOO 67
Largest movements
- Receivables within one year +€68,756
up €68,756 (+141%), from €48,645 to €117,401
of which Trade receivables: +€65,280
- Tangible fixed assets -€48,355
down €48,355 (-35.9%), from €134,662 to €86,306
of which Land and buildings: -€33,925
- Cash -€27,005
down €27,005 (-12.8%), from €211,622 to €184,617
mainly Receivables within one year (-€68,756) and Contributions, distributions and other (-€35,294)
- Trade debts +€37,780
up €37,780 (+46.2%), from €81,824 to €119,604
- Accrued charges and deferred income -€30,000
down €30,000 (-100%), from €30,000 to €0
- Other debts -€28,253
down €28,253 (-40.9%), from €69,081 to €40,828
- Reserves +€27,911
up €27,911 (+25.7%), from €108,553 to €136,464
of which Distributable reserves: +€27,911
- Tax, wage and social debts -€24,962
down €24,962 (-32.3%), from €77,266 to €52,303
of which Taxes: -€23,341
- Financial charges -€15,606
down €15,606 (-60.9%), from €25,636 to €10,031
- Taxes +€14,844
up €14,844 (+81.9%), from €18,125 to €32,970
- Gross operating margin +€13,869
up €13,869 (+7.8%), from €177,598 to €191,467
- Write-downs -€10,508
down €10,508, from €7,106 to -€3,402
- Staff costs -€10,372
down €10,372 (-22.5%), from €46,060 to €35,688
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 | €651,639 | €645,866 | -€5,773 | -0.9% |
| Fixed assets | 21/28 | €135,478 | €87,123 | -€48,355 | -35.7% |
| Tangible fixed assets | 22/27 | €134,662 | €86,306 | -€48,355 | -35.9% |
| Land and buildings | 22 | €80,480 | €46,555 | -€33,925 | -42.2% |
| Plant, machinery and equipment | 23 | €26,614 | €21,481 | -€5,132 | -19.3% |
| Furniture and vehicles | 24 | €27,568 | €18,270 | -€9,298 | -33.7% |
| Financial fixed assets | 28 | €817 | €817 | = | 0.0% |
| Current assets | 29/58 | €516,160 | €558,743 | +€42,582 | +8.2% |
| Stocks and contracts in progress | 3 | €255,893 | €256,724 | +€831 | +0.3% |
| Stocks | 30/36 | €255,893 | €256,724 | +€831 | +0.3% |
| Amounts receivable within one year | 40/41 | €48,645 | €117,401 | +€68,756 | +141% |
| Trade receivables | 40 | €23,303 | €88,582 | +€65,280 | +280% |
| Other amounts receivable | 41 | €25,343 | €28,819 | +€3,476 | +13.7% |
| Cash at bank and in hand | 54/58 | €211,622 | €184,617 | -€27,005 | -12.8% |
| Total equity and liabilities | 10/49 | €651,639 | €645,866 | -€5,773 | -0.9% |
| Equity | 10/15 | €97,461 | €142,664 | +€45,203 | +46.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,553 | €136,464 | +€27,911 | +25.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €106,693 | €134,604 | +€27,911 | +26.2% |
| Profit (loss) carried forward | 14 | -€17,292 | €0 | +€17,292 | |
| Amounts payable | 17/49 | €554,178 | €503,201 | -€50,976 | -9.2% |
| Amounts payable after more than one year | 17 | €91,320 | €85,405 | -€5,916 | -6.5% |
| Financial debts | 170/4 | €91,320 | €85,405 | -€5,916 | -6.5% |
| Amounts payable within one year | 42/48 | €432,857 | €417,797 | -€15,061 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €204,687 | €204,792 | +€106 | +0.1% |
| Financial debts | 43 | - | €270 | +€270 | |
| Credit institutions | 430/8 | - | €270 | +€270 | |
| Trade debts | 44 | €81,824 | €119,604 | +€37,780 | +46.2% |
| Suppliers | 440/4 | €81,824 | €119,604 | +€37,780 | +46.2% |
| Taxes, remuneration and social security | 45 | €77,266 | €52,303 | -€24,962 | -32.3% |
| Taxes | 450/3 | €73,367 | €50,026 | -€23,341 | -31.8% |
| Remuneration and social security | 454/9 | €3,899 | €2,278 | -€1,621 | -41.6% |
| Other amounts payable | 47/48 | €69,081 | €40,828 | -€28,253 | -40.9% |
| Accrued charges and deferred income | 492/3 | €30,000 | €0 | -€30,000 | -100% |
| Non-recurring operating income | 76A | - | €7,002 | +€7,002 | |
| Remuneration, social security and pensions | 62 | €46,060 | €35,688 | -€10,372 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,025 | €38,955 | -€70 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,106 | -€3,402 | -€10,508 | |
| Other operating charges | 640/8 | €6,657 | €7,271 | +€614 | +9.2% |
| Gross operating margin | 9900 | €177,598 | €191,467 | +€13,869 | +7.8% |
| Operating profit (loss) | 9901 | €78,749 | €112,955 | +€34,206 | +43.4% |
| Financial income | 75/76B | €6,018 | €10,543 | +€4,525 | +75.2% |
| Recurring financial income | 75 | €6,018 | €10,543 | +€4,525 | +75.2% |
| Financial charges | 65/66B | €25,636 | €10,031 | -€15,606 | -60.9% |
| Recurring financial charges | 65 | €25,636 | €10,031 | -€15,606 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €59,131 | €113,467 | +€54,337 | +91.9% |
| Income taxes | 67/77 | €18,125 | €32,970 | +€14,844 | +81.9% |
| Profit (loss) for the period | 9904 | €41,005 | €80,497 | +€39,492 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,005 | €80,497 | +€39,492 | +96.3% |
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 27 October 2026 via checked.be.