Kaberuyv: 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.
What changed
Kaberuyv
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€14,908
2024 · €13,341+€1,567
Equity
€546,739
2024 · €531,831+€14,908
Cash
€63,558
2024 · €65,873-€2,315
Balance sheet total
€701,762
2024 · €707,066-€5,303
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€20,000
down €20,000 (-13.0%), from €154,161 to €134,161
- Profit (loss) carried forward +€17,823
up €17,823 (+6.2%), from €287,969 to €305,792
Income statement
- Gross operating margin +€2,371
up €2,371 (+6.4%), from €36,853 to €39,224
- Taxes +€558
up €558 (+10.3%), from €5,419 to €5,976
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.
Result 2024
€13,341
Gross operating margin
+€2,371
Depreciation
-€24
Other operating charges
-€343
Financial income
+€21
Financial charges
+€100
Taxes
-€558
Result 2025
€14,908
raises the resultlowers the result
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.
From operations
+€6,798
Investment
-€9,113
Financing
€0
Cash 2024
€65,873
From operations (derived)
+€6,798
Net result for the year
+€14,908
Depreciation
+€9,671
Receivables within one year
+€2,090
Deferred charges and accrued income
+€341
Provisions
-€971
Trade debts
-€117
Tax, wage and social debts
+€976
Other debts
-€20,000
Accrued charges and deferred income
-€100
Investment (derived)
-€9,113
Investment in fixed assets (net)
-€9,113
Cash 2025
€63,558
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €707,066 | €701,762 | -€5,303 | -0.8% |
| Fixed assets | 21/28 | €310,101 | €309,544 | -€558 | -0.2% |
| Tangible fixed assets | 22/27 | €310,101 | €309,544 | -€558 | -0.2% |
| Land and buildings | 22 | €282,600 | €275,570 | -€7,030 | -2.5% |
| Other tangible fixed assets | 26 | €27,501 | €33,973 | +€6,472 | +23.5% |
| Current assets | 29/58 | €396,965 | €392,219 | -€4,746 | -1.2% |
| Amounts receivable within one year | 40/41 | €327,496 | €325,406 | -€2,090 | -0.6% |
| Other amounts receivable | 41 | €327,496 | €325,406 | -€2,090 | -0.6% |
| Cash at bank and in hand | 54/58 | €65,873 | €63,558 | -€2,315 | -3.5% |
| Deferred charges and accrued income | 490/1 | €3,595 | €3,254 | -€341 | -9.5% |
| Total equity and liabilities | 10/49 | €707,066 | €701,762 | -€5,303 | -0.8% |
| Equity | 10/15 | €531,831 | €546,739 | +€14,908 | +2.8% |
| Contributions | 10/11 | €104,692 | €104,692 | = | 0.0% |
| Capital | 10 | €104,692 | €104,692 | = | 0.0% |
| Issued capital | 100 | €104,692 | €104,692 | = | 0.0% |
| Reserves | 13 | €139,170 | €136,256 | -€2,914 | -2.1% |
| Non-distributable reserves | 130/1 | €62,469 | €62,469 | = | 0.0% |
| Legal reserve | 130 | €62,469 | €62,469 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,257 | €55,343 | -€2,914 | -5.0% |
| Distributable reserves | 133 | €18,444 | €18,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,969 | €305,792 | +€17,823 | +6.2% |
| Provisions and deferred taxes | 16 | €19,416 | €18,444 | -€971 | -5.0% |
| Deferred taxes | 168 | €19,416 | €18,444 | -€971 | -5.0% |
| Amounts payable | 17/49 | €155,819 | €136,579 | -€19,240 | -12.3% |
| Amounts payable within one year | 42/48 | €154,278 | €135,137 | -€19,140 | -12.4% |
| Trade debts | 44 | €117 | €0 | -€117 | -100% |
| Suppliers | 440/4 | €117 | €0 | -€117 | -100% |
| Taxes, remuneration and social security | 45 | - | €976 | +€976 | |
| Taxes | 450/3 | - | €976 | +€976 | |
| Other amounts payable | 47/48 | €154,161 | €134,161 | -€20,000 | -13.0% |
| Accrued charges and deferred income | 492/3 | €1,542 | €1,442 | -€100 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,647 | €9,671 | +€24 | +0.2% |
| Other operating charges | 640/8 | €11,131 | €11,473 | +€343 | +3.1% |
| Gross operating margin | 9900 | €36,853 | €39,224 | +€2,371 | +6.4% |
| Operating profit (loss) | 9901 | €16,076 | €18,080 | +€2,005 | +12.5% |
| Financial income | 75/76B | €3,254 | €3,275 | +€21 | +0.6% |
| Recurring financial income | 75 | €3,254 | €3,275 | +€21 | +0.6% |
| Financial charges | 65/66B | €1,542 | €1,442 | -€100 | -6.5% |
| Recurring financial charges | 65 | €1,542 | €1,442 | -€100 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €17,788 | €19,913 | +€2,125 | +11.9% |
| Transfer from deferred taxes | 780 | €971 | €971 | = | 0.0% |
| Income taxes | 67/77 | €5,419 | €5,976 | +€558 | +10.3% |
| Profit (loss) for the period | 9904 | €13,341 | €14,908 | +€1,567 | +11.7% |
| Transfer from tax-exempt reserves | 789 | €2,914 | €2,914 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,255 | €17,823 | +€1,567 | +9.6% |
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 18 October 2026 via checked.be.