SRL CABUT JONATHAN: 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.
SRL CABUT JONATHAN
Largest movements
- Cash -€14,294
down €14,294 (-52.2%), from €27,377 to €13,083
mainly Net result for the year (-€10,403) and Tax, wage and social debts (-€8,989)
- Tangible fixed assets -€1,282
down €1,282 (-3.9%), from €32,568 to €31,286
of which Furniture and vehicles: -€4,992
- Profit (loss) carried forward -€10,403
new in 2025: -€10,403
- Tax, wage and social debts -€8,989
down €8,989 (-71.2%), from €12,634 to €3,645
of which Taxes: -€8,004
- Debts after one year +€5,210
up €5,210 (+30.3%), from €17,213 to €22,423
- Current portion of long-term debt +€3,386
up €3,386 (+55.0%), from €6,153 to €9,539
- Trade debts -€3,330
down €3,330 (-67.6%), from €4,922 to €1,593
- Gross operating margin -€31,750
down €31,750 (-69.0%), from €45,993 to €14,243
- Taxes -€6,014
down €6,014, from €5,971 to -€43
- Depreciation +€3,182
up €3,182 (+76.6%), from €4,155 to €7,337
- Other operating charges -€2,942
no longer reported in 2025 (was €2,942)
- Financial charges +€817
up €817 (+87.0%), from €940 to €1,757
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 | €80,716 | €66,097 | -€14,619 | -18.1% |
| Fixed assets | 21/28 | €32,850 | €31,567 | -€1,282 | -3.9% |
| Tangible fixed assets | 22/27 | €32,568 | €31,286 | -€1,282 | -3.9% |
| Plant, machinery and equipment | 23 | €2,730 | €7,049 | +€4,319 | +158% |
| Furniture and vehicles | 24 | €25,445 | €20,453 | -€4,992 | -19.6% |
| Other tangible fixed assets | 26 | €4,393 | €3,784 | -€609 | -13.9% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €47,866 | €34,530 | -€13,337 | -27.9% |
| Amounts receivable within one year | 40/41 | €18,694 | €19,267 | +€572 | +3.1% |
| Trade receivables | 40 | €655 | €1,029 | +€374 | +57.1% |
| Other amounts receivable | 41 | €18,040 | €18,238 | +€198 | +1.1% |
| Cash at bank and in hand | 54/58 | €27,377 | €13,083 | -€14,294 | -52.2% |
| Deferred charges and accrued income | 490/1 | €1,795 | €2,180 | +€385 | +21.5% |
| Total equity and liabilities | 10/49 | €80,716 | €66,097 | -€14,619 | -18.1% |
| Equity | 10/15 | €39,301 | €28,898 | -€10,403 | -26.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €38,301 | €38,301 | = | 0.0% |
| Distributable reserves | 133 | €38,301 | €38,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,403 | -€10,403 | |
| Amounts payable | 17/49 | €41,415 | €37,199 | -€4,216 | -10.2% |
| Amounts payable after more than one year | 17 | €17,213 | €22,423 | +€5,210 | +30.3% |
| Financial debts | 170/4 | €17,213 | €22,423 | +€5,210 | +30.3% |
| Amounts payable within one year | 42/48 | €23,709 | €14,776 | -€8,933 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €6,153 | €9,539 | +€3,386 | +55.0% |
| Trade debts | 44 | €4,922 | €1,593 | -€3,330 | -67.6% |
| Suppliers | 440/4 | €4,922 | €1,593 | -€3,330 | -67.6% |
| Taxes, remuneration and social security | 45 | €12,634 | €3,645 | -€8,989 | -71.2% |
| Taxes | 450/3 | €10,442 | €2,438 | -€8,004 | -76.7% |
| Remuneration and social security | 454/9 | €2,192 | €1,207 | -€985 | -44.9% |
| Accrued charges and deferred income | 492/3 | €493 | - | -€493 | |
| Remuneration, social security and pensions | 62 | €16,581 | €16,128 | -€453 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,155 | €7,337 | +€3,182 | +76.6% |
| Other operating charges | 640/8 | €2,942 | - | -€2,942 | |
| Gross operating margin | 9900 | €45,993 | €14,243 | -€31,750 | -69.0% |
| Operating profit (loss) | 9901 | €22,316 | -€9,222 | -€31,537 | |
| Financial income | 75/76B | €466 | €533 | +€67 | +14.3% |
| Recurring financial income | 75 | €466 | €533 | +€67 | +14.3% |
| Financial charges | 65/66B | €940 | €1,757 | +€817 | +87.0% |
| Recurring financial charges | 65 | €940 | €1,757 | +€817 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €21,842 | -€10,446 | -€32,288 | |
| Income taxes | 67/77 | €5,971 | -€43 | -€6,014 | |
| Profit (loss) for the period | 9904 | €15,871 | -€10,403 | -€26,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,871 | -€10,403 | -€26,274 |
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 17 October 2026 via checked.be.