LE CABANIER: 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.
LE CABANIER
Largest movements
- Tangible fixed assets -€4,002
down €4,002 (-2.8%), from €140,901 to €136,899
of which Plant, machinery and equipment: -€3,486
- Other debts +€77,627
up €77,627 (+494%), from €15,704 to €93,331
- Debts after one year -€60,731
no longer reported in 2025 (was €60,731)
- Tax, wage and social debts -€14,403
down €14,403 (-99.9%), from €14,415 to €12
of which Remuneration and social security: -€11,615
- Current portion of long-term debt -€5,628
no longer reported in 2025 (was €5,628)
- Profit (loss) carried forward -€3,362
down €3,362 (-13.8%), from €24,317 to €20,955
- Staff costs -€34,628
down €34,628, from €34,617 to -€11
- Gross operating margin -€14,033
down €14,033 (-55.0%), from €25,519 to €11,487
- Other operating charges -€2,208
down €2,208 (-82.6%), from €2,674 to €465
- Depreciation -€1,313
down €1,313 (-9.2%), from €14,192 to €12,879
- Financial charges +€283
up €283 (+14.6%), from €1,941 to €2,224
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 | €153,115 | €148,441 | -€4,674 | -3.1% |
| Fixed assets | 21/28 | €141,061 | €137,059 | -€4,002 | -2.8% |
| Tangible fixed assets | 22/27 | €140,901 | €136,899 | -€4,002 | -2.8% |
| Land and buildings | 22 | €134,639 | €134,123 | -€516 | -0.4% |
| Plant, machinery and equipment | 23 | €6,262 | €2,776 | -€3,486 | -55.7% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €12,054 | €11,382 | -€672 | -5.6% |
| Amounts receivable within one year | 40/41 | €10,829 | €11,046 | +€217 | +2.0% |
| Trade receivables | 40 | €10,829 | €10,859 | +€30 | +0.3% |
| Other amounts receivable | 41 | - | €187 | +€187 | |
| Cash at bank and in hand | 54/58 | €1,226 | €336 | -€890 | -72.6% |
| Total equity and liabilities | 10/49 | €153,115 | €148,441 | -€4,674 | -3.1% |
| Equity | 10/15 | €53,614 | €49,532 | -€4,082 | -7.6% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €1,217 | €1,217 | = | 0.0% |
| Distributable reserves | 133 | €1,217 | €1,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,317 | €20,955 | -€3,362 | -13.8% |
| Investment grants | 15 | €10,080 | €9,360 | -€720 | -7.1% |
| Amounts payable | 17/49 | €99,500 | €98,909 | -€592 | -0.6% |
| Amounts payable after more than one year | 17 | €60,731 | - | -€60,731 | |
| Financial debts | 170/4 | €60,731 | - | -€60,731 | |
| Amounts payable within one year | 42/48 | €38,769 | €98,909 | +€60,140 | +155% |
| Current portion of amounts payable after more than one year | 42 | €5,628 | - | -€5,628 | |
| Trade debts | 44 | €3,023 | €5,567 | +€2,543 | +84.1% |
| Suppliers | 440/4 | €3,023 | €5,567 | +€2,543 | +84.1% |
| Taxes, remuneration and social security | 45 | €14,415 | €12 | -€14,403 | -99.9% |
| Taxes | 450/3 | €2,800 | €12 | -€2,788 | -99.6% |
| Remuneration and social security | 454/9 | €11,615 | - | -€11,615 | |
| Other amounts payable | 47/48 | €15,704 | €93,331 | +€77,627 | +494% |
| Remuneration, social security and pensions | 62 | €34,617 | -€11 | -€34,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,192 | €12,879 | -€1,313 | -9.2% |
| Other operating charges | 640/8 | €2,674 | €465 | -€2,208 | -82.6% |
| Gross operating margin | 9900 | €25,519 | €11,487 | -€14,033 | -55.0% |
| Operating profit (loss) | 9901 | -€25,963 | -€1,847 | +€24,117 | +92.9% |
| Financial income | 75/76B | €720 | €720 | = | 0.0% |
| Recurring financial income | 75 | €720 | €720 | = | 0.0% |
| Financial charges | 65/66B | €1,941 | €2,224 | +€283 | +14.6% |
| Recurring financial charges | 65 | €1,941 | €2,224 | +€283 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,185 | -€3,351 | +€23,834 | +87.7% |
| Income taxes | 67/77 | -€189 | €12 | +€201 | |
| Profit (loss) for the period | 9904 | -€26,995 | -€3,362 | +€23,633 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,995 | -€3,362 | +€23,633 | +87.5% |
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 14 October 2026 via checked.be.