La Cabriole: 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.
La Cabriole
Largest movements
- Cash -€13,643
down €13,643 (-6.2%), from €218,500 to €204,857
mainly Net result for the year (-€15,543) and Receivables within one year (-€7,858)
- Tangible fixed assets -€11,998
down €11,998 (-15.0%), from €79,726 to €67,728
of which Land and buildings: -€9,458
- Receivables within one year +€7,858
up €7,858 (+18.0%), from €43,650 to €51,508
of which Trade receivables: +€7,867
- Profit (loss) carried forward -€15,543
down €15,543 (-5.9%), from €264,308 to €248,766
- Staff costs +€72,689
up €72,689 (+29.7%), from €244,443 to €317,133
- Gross operating margin -€47,618
down €47,618 (-13.1%), from €364,113 to €316,495
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €342,007 | €324,224 | -€17,783 | -5.2% |
| Fixed assets | 21/28 | €79,857 | €67,859 | -€11,998 | -15.0% |
| Tangible fixed assets | 22/27 | €79,726 | €67,728 | -€11,998 | -15.0% |
| Land and buildings | 22 | €51,348 | €41,890 | -€9,458 | -18.4% |
| Plant, machinery and equipment | 23 | €14,844 | €15,588 | +€744 | +5.0% |
| Furniture and vehicles | 24 | €13,533 | €10,249 | -€3,284 | -24.3% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €262,150 | €256,365 | -€5,785 | -2.2% |
| Amounts receivable within one year | 40/41 | €43,650 | €51,508 | +€7,858 | +18.0% |
| Trade receivables | 40 | €43,641 | €51,508 | +€7,867 | +18.0% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €218,500 | €204,857 | -€13,643 | -6.2% |
| Total equity and liabilities | 10/49 | €342,007 | €324,224 | -€17,783 | -5.2% |
| Equity | 10/15 | €264,308 | €248,766 | -€15,543 | -5.9% |
| Profit (loss) carried forward | 14 | €264,308 | €248,766 | -€15,543 | -5.9% |
| Amounts payable | 17/49 | €77,699 | €75,458 | -€2,240 | -2.9% |
| Amounts payable within one year | 42/48 | €77,699 | €75,458 | -€2,240 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €3,039 | - | -€3,039 | |
| Trade debts | 44 | €20,065 | €22,732 | +€2,667 | +13.3% |
| Suppliers | 440/4 | €20,065 | €22,732 | +€2,667 | +13.3% |
| Taxes, remuneration and social security | 45 | €14,000 | €12,357 | -€1,644 | -11.7% |
| Taxes | 450/3 | - | €304 | +€304 | |
| Remuneration and social security | 454/9 | €14,000 | €12,052 | -€1,948 | -13.9% |
| Remuneration, social security and pensions | 62 | €244,443 | €317,133 | +€72,689 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,709 | €15,404 | -€305 | -1.9% |
| Other operating charges | 640/8 | €833 | €733 | -€99 | -11.9% |
| Gross operating margin | 9900 | €364,113 | €316,495 | -€47,618 | -13.1% |
| Operating profit (loss) | 9901 | €103,128 | -€16,775 | -€119,903 | |
| Financial income | 75/76B | €690 | €2,433 | +€1,743 | +253% |
| Recurring financial income | 75 | €690 | €2,433 | +€1,743 | +253% |
| Financial charges | 65/66B | €399 | €471 | +€71 | +17.9% |
| Recurring financial charges | 65 | €399 | €471 | +€71 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €103,419 | -€14,813 | -€118,231 | |
| Income taxes | 67/77 | €207 | €730 | +€523 | +253% |
| Profit (loss) for the period | 9904 | €103,212 | -€15,543 | -€118,754 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,212 | -€15,543 | -€118,754 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.