KABEMA: 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.
KABEMA
Largest movements
- Cash -€16,867
down €16,867 (-18.7%), from €90,253 to €73,386
mainly Other debts (-€56,409) and Receivables within one year (-€8,912)
- Receivables within one year +€8,912
up €8,912 (+21.6%), from €41,223 to €50,135
of which Other amounts receivable: +€13,166
- Other debts -€56,409
down €56,409 (-24.4%), from €231,236 to €174,827
- Profit (loss) carried forward +€46,576
up €46,576 (+47.3%), from -€98,524 to -€51,948
- Trade debts +€2,665
up €2,665 (+247.1%), from €1,079 to €3,743
- Gross operating margin -€10,623
down €10,623 (-14.8%), from €71,754 to €61,130
- Financial income +€2,197
up €2,197 (+5638.6%), from €39 to €2,236
- Taxes +€1,735
up €1,735 (+11.8%), from €14,666 to €16,401
- Other operating charges -€959
down €959 (-87.7%), from €1,094 to €135
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 | €200,286 | €192,882 | -€7,404 | -3.7% |
| Fixed assets | 21/28 | €23,148 | €23,148 | = | 0.0% |
| Financial fixed assets | 28 | €23,148 | €23,148 | = | 0.0% |
| Current assets | 29/58 | €177,137 | €169,734 | -€7,404 | -4.2% |
| Amounts receivable after more than one year | 29 | €44,660 | €45,152 | +€492 | +1.1% |
| Other amounts receivable | 291 | €44,660 | €45,152 | +€492 | +1.1% |
| Amounts receivable within one year | 40/41 | €41,223 | €50,135 | +€8,912 | +21.6% |
| Trade receivables | 40 | €20,049 | €15,796 | -€4,253 | -21.2% |
| Other amounts receivable | 41 | €21,174 | €34,339 | +€13,166 | +62.2% |
| Cash at bank and in hand | 54/58 | €90,253 | €73,386 | -€16,867 | -18.7% |
| Deferred charges and accrued income | 490/1 | €1,001 | €1,060 | +€59 | +5.9% |
| Total equity and liabilities | 10/49 | €200,286 | €192,882 | -€7,404 | -3.7% |
| Equity | 10/15 | -€34,552 | €12,025 | +€46,576 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,472 | €2,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,472 | €2,472 | = | 0.0% |
| Legal reserve | 130 | €2,472 | €2,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,524 | -€51,948 | +€46,576 | +47.3% |
| Amounts payable | 17/49 | €234,837 | €180,857 | -€53,980 | -23.0% |
| Amounts payable within one year | 42/48 | €234,383 | €180,857 | -€53,526 | -22.8% |
| Trade debts | 44 | €1,079 | €3,743 | +€2,665 | +247.1% |
| Suppliers | 440/4 | €1,079 | €3,743 | +€2,665 | +247.1% |
| Taxes, remuneration and social security | 45 | €2,068 | €2,287 | +€218 | +10.5% |
| Taxes | 450/3 | €2,068 | €2,287 | +€218 | +10.5% |
| Other amounts payable | 47/48 | €231,236 | €174,827 | -€56,409 | -24.4% |
| Accrued charges and deferred income | 492/3 | €455 | €0 | -€455 | -100.0% |
| Other operating charges | 640/8 | €1,094 | €135 | -€959 | -87.7% |
| Gross operating margin | 9900 | €71,754 | €61,130 | -€10,623 | -14.8% |
| Operating profit (loss) | 9901 | €70,660 | €60,995 | -€9,664 | -13.7% |
| Financial income | 75/76B | €39 | €2,236 | +€2,197 | +5638.6% |
| Recurring financial income | 75 | €39 | €2,236 | +€2,197 | +5638.6% |
| Financial charges | 65/66B | €159 | €254 | +€95 | +59.4% |
| Recurring financial charges | 65 | €159 | €254 | +€95 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €70,539 | €62,978 | -€7,562 | -10.7% |
| Income taxes | 67/77 | €14,666 | €16,401 | +€1,735 | +11.8% |
| Profit (loss) for the period | 9904 | €55,874 | €46,576 | -€9,297 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,874 | €46,576 | -€9,297 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.