Maison Hubert Cabay: what changed
Maison Hubert Cabay
Largest movements
- Tangible fixed assets -€10,610
down €10,610 (-35.5%), from €29,890 to €19,280
- Receivables within one year -€6,883
down €6,883 (-11.3%), from €60,850 to €53,967
of which Other amounts receivable: -€3,896
- Cash +€3,724
up €3,724 (+9.5%), from €39,194 to €42,918
mainly Net result for the year (+€21,506) and Depreciation (+€10,611)
- Profit (loss) carried forward +€21,506
up €21,506 (+48.5%), from -€44,368 to -€22,862
- Trade debts -€14,221
down €14,221 (-98.8%), from €14,388 to €167
- Advances received -€13,054
no longer reported in 2025 (was €13,054)
- Debts after one year -€6,259
down €6,259 (-35.4%), from €17,699 to €11,440
- Current portion of long-term debt -€1,741
down €1,741 (-21.8%), from €7,999 to €6,258
- Gross operating margin +€30,899
up €30,899 (+698%), from €4,427 to €35,326
- Other operating charges +€709
up €709 (+39.6%), from €1,791 to €2,500
- Depreciation +€672
up €672 (+6.8%), from €9,939 to €10,611
- Financial income +€472
new in 2025: €472
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,213 | €119,444 | -€13,769 | -10.3% |
| Fixed assets | 21/28 | €33,169 | €22,559 | -€10,610 | -32.0% |
| Tangible fixed assets | 22/27 | €29,890 | €19,280 | -€10,610 | -35.5% |
| Plant, machinery and equipment | 23 | €29,890 | €19,280 | -€10,610 | -35.5% |
| Financial fixed assets | 28 | €3,279 | €3,279 | = | 0.0% |
| Current assets | 29/58 | €100,044 | €96,885 | -€3,159 | -3.2% |
| Amounts receivable within one year | 40/41 | €60,850 | €53,967 | -€6,883 | -11.3% |
| Trade receivables | 40 | €24,260 | €21,273 | -€2,987 | -12.3% |
| Other amounts receivable | 41 | €36,590 | €32,694 | -€3,896 | -10.6% |
| Cash at bank and in hand | 54/58 | €39,194 | €42,918 | +€3,724 | +9.5% |
| Total equity and liabilities | 10/49 | €133,213 | €119,444 | -€13,769 | -10.3% |
| Equity | 10/15 | €80,073 | €101,579 | +€21,506 | +26.9% |
| Contributions | 10/11 | €75,037 | €75,037 | = | 0.0% |
| Capital | 10 | €75,037 | €75,037 | = | 0.0% |
| Issued capital | 100 | €75,037 | €75,037 | = | 0.0% |
| Reserves | 13 | €49,404 | €49,404 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,843 | €7,843 | = | 0.0% |
| Legal reserve | 130 | €7,504 | €7,504 | = | 0.0% |
| Other | 1319 | €339 | €339 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,523 | €3,523 | = | 0.0% |
| Distributable reserves | 133 | €38,038 | €38,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,368 | -€22,862 | +€21,506 | +48.5% |
| Amounts payable | 17/49 | €53,140 | €17,865 | -€35,275 | -66.4% |
| Amounts payable after more than one year | 17 | €17,699 | €11,440 | -€6,259 | -35.4% |
| Financial debts | 170/4 | €17,699 | €11,440 | -€6,259 | -35.4% |
| Amounts payable within one year | 42/48 | €35,441 | €6,425 | -€29,016 | -81.9% |
| Current portion of amounts payable after more than one year | 42 | €7,999 | €6,258 | -€1,741 | -21.8% |
| Trade debts | 44 | €14,388 | €167 | -€14,221 | -98.8% |
| Suppliers | 440/4 | €14,388 | €167 | -€14,221 | -98.8% |
| Advances received on contracts in progress | 46 | €13,054 | - | -€13,054 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,939 | €10,611 | +€672 | +6.8% |
| Other operating charges | 640/8 | €1,791 | €2,500 | +€709 | +39.6% |
| Gross operating margin | 9900 | €4,427 | €35,326 | +€30,899 | +698% |
| Operating profit (loss) | 9901 | -€7,303 | €22,215 | +€29,518 | |
| Financial income | 75/76B | - | €472 | +€472 | |
| Recurring financial income | 75 | - | €472 | +€472 | |
| Financial charges | 65/66B | €1,510 | €1,181 | -€329 | -21.8% |
| Recurring financial charges | 65 | €1,420 | €1,181 | -€239 | -16.8% |
| Non-recurring financial charges | 66B | €90 | - | -€90 | |
| Profit (loss) for the period before taxes | 9903 | -€8,813 | €21,506 | +€30,319 | |
| Income taxes | 67/77 | €22 | - | -€22 | |
| Profit (loss) for the period | 9904 | -€8,835 | €21,506 | +€30,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,835 | €21,506 | +€30,341 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.