NATIONAL CAB: 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.
NATIONAL CAB
Largest movements
- Receivables within one year -€10,695
down €10,695 (-90.3%), from €11,838 to €1,143
of which Other amounts receivable: -€10,889
- Cash +€5,576
up €5,576 (+16.8%), from €33,152 to €38,729
- Tangible fixed assets +€4,084
up €4,084 (+111%), from €3,694 to €7,778
- Profit (loss) carried forward -€4,274
down €4,274 (-14.9%), from €28,729 to €24,456
- Trade debts +€1,956
up €1,956 (+1,395%), from €140 to €2,096
- Tax, wage and social debts +€1,766
new in 2025: €1,766
of which Remuneration and social security: +€989
- Staff costs +€7,126
new in 2025: €7,126
- Financial charges -€5,577
down €5,577 (-75.1%), from €7,428 to €1,851
- Gross operating margin -€4,031
down €4,031 (-35.8%), from €11,258 to €7,227
- Taxes +€2,607
new in 2025: €2,607
- Depreciation -€2,041
down €2,041 (-90.2%), from €2,264 to €222
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,685 | €48,133 | -€552 | -1.1% |
| Fixed assets | 21/28 | €3,694 | €7,778 | +€4,084 | +111% |
| Tangible fixed assets | 22/27 | €3,694 | €7,778 | +€4,084 | +111% |
| Furniture and vehicles | 24 | €3,694 | €7,778 | +€4,084 | +111% |
| Current assets | 29/58 | €44,991 | €40,355 | -€4,635 | -10.3% |
| Amounts receivable within one year | 40/41 | €11,838 | €1,143 | -€10,695 | -90.3% |
| Trade receivables | 40 | - | €194 | +€194 | |
| Other amounts receivable | 41 | €11,838 | €949 | -€10,889 | -92.0% |
| Cash at bank and in hand | 54/58 | €33,152 | €38,729 | +€5,576 | +16.8% |
| Deferred charges and accrued income | 490/1 | - | €484 | +€484 | |
| Total equity and liabilities | 10/49 | €48,685 | €48,133 | -€552 | -1.1% |
| Equity | 10/15 | €48,544 | €44,271 | -€4,274 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,215 | €1,215 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,215 | €1,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,215 | €1,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,729 | €24,456 | -€4,274 | -14.9% |
| Amounts payable | 17/49 | €140 | €3,862 | +€3,722 | +2,654% |
| Amounts payable within one year | 42/48 | €140 | €3,862 | +€3,722 | +2,654% |
| Trade debts | 44 | €140 | €2,096 | +€1,956 | +1,395% |
| Suppliers | 440/4 | €140 | €2,096 | +€1,956 | +1,395% |
| Taxes, remuneration and social security | 45 | - | €1,766 | +€1,766 | |
| Taxes | 450/3 | - | €777 | +€777 | |
| Remuneration and social security | 454/9 | - | €989 | +€989 | |
| Remuneration, social security and pensions | 62 | - | €7,126 | +€7,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,264 | €222 | -€2,041 | -90.2% |
| Other operating charges | 640/8 | €649 | €2,011 | +€1,363 | +210% |
| Gross operating margin | 9900 | €11,258 | €7,227 | -€4,031 | -35.8% |
| Operating profit (loss) | 9901 | €8,346 | -€2,132 | -€10,478 | |
| Financial income | 75/76B | €896 | - | -€896 | |
| Recurring financial income | 75 | €896 | - | -€896 | |
| Financial charges | 65/66B | €7,428 | €1,851 | -€5,577 | -75.1% |
| Recurring financial charges | 65 | €7,428 | €1,851 | -€5,577 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €1,814 | -€3,983 | -€5,797 | |
| Income taxes | 67/77 | - | €2,607 | +€2,607 | |
| Profit (loss) for the period | 9904 | €1,814 | -€6,590 | -€8,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,814 | -€6,590 | -€8,404 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.