KABENE: 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.
KABENE
Largest movements
- Cash +€144,435
up €144,435 (+103.8%), from €139,199 to €283,634
mainly Current investments (+€118,655) and Net result for the year (+€22,792)
- Current investments -€118,655
down €118,655 (-23.7%), from €500,000 to €381,345
- Reserves +€22,792
up €22,792 (+8.6%), from €266,199 to €288,991
- Taxes +€5,714
up €5,714 (+51.3%), from €11,138 to €16,853
- Financial income -€4,450
down €4,450 (-8.8%), from €50,335 to €45,885
- Financial charges +€2,397
up €2,397 (+3499.7%), from €69 to €2,466
- Gross operating margin -€89
down €89 (-3.4%), from -€2,624 to -€2,713
- Other operating charges +€31
up €31 (+3.0%), from €1,030 to €1,060
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 | €1,977,884 | €1,997,129 | +€19,245 | +1.0% |
| Fixed assets | 21/28 | €36,000 | €36,000 | = | 0.0% |
| Financial fixed assets | 28 | €36,000 | €36,000 | = | 0.0% |
| Current assets | 29/58 | €1,941,884 | €1,961,129 | +€19,245 | +1.0% |
| Amounts receivable after more than one year | 29 | €1,296,000 | €1,296,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,296,000 | €1,296,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,684 | €150 | -€6,534 | -97.8% |
| Other amounts receivable | 41 | €6,684 | €150 | -€6,534 | -97.8% |
| Current investments | 50/53 | €500,000 | €381,345 | -€118,655 | -23.7% |
| Cash at bank and in hand | 54/58 | €139,199 | €283,634 | +€144,435 | +103.8% |
| Total equity and liabilities | 10/49 | €1,977,884 | €1,997,129 | +€19,245 | +1.0% |
| Equity | 10/15 | €1,285,490 | €1,308,282 | +€22,792 | +1.8% |
| Contributions | 10/11 | €1,236,000 | €1,236,000 | = | 0.0% |
| Reserves | 13 | €266,199 | €288,991 | +€22,792 | +8.6% |
| Distributable reserves | 133 | €266,199 | €288,991 | +€22,792 | +8.6% |
| Profit (loss) carried forward | 14 | -€216,709 | -€216,709 | = | 0.0% |
| Amounts payable | 17/49 | €692,394 | €688,846 | -€3,547 | -0.5% |
| Amounts payable within one year | 42/48 | €692,394 | €688,846 | -€3,547 | -0.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,547 | €0 | -€3,547 | -100.0% |
| Taxes | 450/3 | €3,547 | €0 | -€3,547 | -100.0% |
| Other amounts payable | 47/48 | €688,846 | €688,846 | = | 0.0% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | -€2,624 | -€2,713 | -€89 | -3.4% |
| Operating profit (loss) | 9901 | -€3,654 | -€3,774 | -€120 | -3.3% |
| Financial income | 75/76B | €50,335 | €45,885 | -€4,450 | -8.8% |
| Recurring financial income | 75 | €50,335 | €45,885 | -€4,450 | -8.8% |
| Financial charges | 65/66B | €69 | €2,466 | +€2,397 | +3499.7% |
| Recurring financial charges | 65 | €69 | €2,466 | +€2,397 | +3499.7% |
| Profit (loss) for the period before taxes | 9903 | €46,613 | €39,645 | -€6,968 | -14.9% |
| Income taxes | 67/77 | €11,138 | €16,853 | +€5,714 | +51.3% |
| Profit (loss) for the period | 9904 | €35,475 | €22,792 | -€12,682 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,475 | €22,792 | -€12,682 | -35.7% |
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 5 October 2026 via checked.be.