KABIEN: 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.
KABIEN
Largest movements
- Cash -€19,986
down €19,986 (-27.6%), from €72,517 to €52,531
mainly Receivables within one year (-€19,468) and Other debts (-€10,935)
- Receivables within one year +€19,468
up €19,468 (+23,823%), from €82 to €19,550
of which Trade receivables: +€19,150
- Tangible fixed assets -€11,888
down €11,888 (-5.8%), from €204,973 to €193,085
of which Plant, machinery and equipment: -€17,568
- Deferred charges and accrued income -€4,215
down €4,215 (-92.4%), from €4,561 to €346
- Other debts -€10,935
down €10,935 (-48.0%), from €22,783 to €11,848
- Current portion of long-term debt -€6,293
down €6,293 (-100%), from €6,293 to €0
- Reserves +€5,986
up €5,986 (+2.7%), from €225,155 to €231,141
of which Distributable reserves: +€5,986
- Gross operating margin +€3,044
up €3,044 (+11.0%), from €27,554 to €30,597
- Financial charges -€2,329
down €2,329 (-59.5%), from €3,914 to €1,586
- Depreciation +€1,340
up €1,340 (+7.6%), from €17,663 to €19,002
- Financial income +€405
up €405 (+186%), from €217 to €623
- Other operating charges -€365
down €365 (-14.1%), from €2,580 to €2,215
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 | €283,133 | €266,512 | -€16,620 | -5.9% |
| Fixed assets | 21/28 | €205,973 | €194,085 | -€11,888 | -5.8% |
| Tangible fixed assets | 22/27 | €204,973 | €193,085 | -€11,888 | -5.8% |
| Land and buildings | 22 | €126,108 | €120,650 | -€5,457 | -4.3% |
| Plant, machinery and equipment | 23 | €77,170 | €59,602 | -€17,568 | -22.8% |
| Furniture and vehicles | 24 | €1,696 | €12,833 | +€11,137 | +657% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €77,160 | €72,428 | -€4,732 | -6.1% |
| Amounts receivable within one year | 40/41 | €82 | €19,550 | +€19,468 | +23,823% |
| Trade receivables | 40 | €0 | €19,150 | +€19,150 | |
| Other amounts receivable | 41 | €82 | €400 | +€318 | +389% |
| Cash at bank and in hand | 54/58 | €72,517 | €52,531 | -€19,986 | -27.6% |
| Deferred charges and accrued income | 490/1 | €4,561 | €346 | -€4,215 | -92.4% |
| Total equity and liabilities | 10/49 | €283,133 | €266,512 | -€16,620 | -5.9% |
| Equity | 10/15 | €243,755 | €249,741 | +€5,986 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,155 | €231,141 | +€5,986 | +2.7% |
| Tax-exempt reserves | 132 | €26,000 | €26,000 | = | 0.0% |
| Distributable reserves | 133 | €199,155 | €205,141 | +€5,986 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,378 | €16,772 | -€22,606 | -57.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,095 | €15,610 | -€21,486 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €6,293 | €0 | -€6,293 | -100% |
| Trade debts | 44 | €2,982 | €281 | -€2,701 | -90.6% |
| Suppliers | 440/4 | €2,982 | €281 | -€2,701 | -90.6% |
| Taxes, remuneration and social security | 45 | €5,038 | €3,481 | -€1,557 | -30.9% |
| Taxes | 450/3 | €5,038 | €3,481 | -€1,557 | -30.9% |
| Other amounts payable | 47/48 | €22,783 | €11,848 | -€10,935 | -48.0% |
| Accrued charges and deferred income | 492/3 | €2,282 | €1,162 | -€1,120 | -49.1% |
| Non-recurring operating income | 76A | €992 | €0 | -€992 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,663 | €19,002 | +€1,340 | +7.6% |
| Other operating charges | 640/8 | €2,580 | €2,215 | -€365 | -14.1% |
| Gross operating margin | 9900 | €27,554 | €30,597 | +€3,044 | +11.0% |
| Operating profit (loss) | 9901 | €7,311 | €9,380 | +€2,069 | +28.3% |
| Financial income | 75/76B | €217 | €623 | +€405 | +186% |
| Recurring financial income | 75 | €217 | €623 | +€405 | +186% |
| Financial charges | 65/66B | €3,914 | €1,586 | -€2,329 | -59.5% |
| Recurring financial charges | 65 | €3,914 | €1,586 | -€2,329 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €3,614 | €8,417 | +€4,803 | +133% |
| Income taxes | 67/77 | €435 | €765 | +€330 | +75.8% |
| Profit (loss) for the period | 9904 | €3,179 | €7,652 | +€4,473 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €3,179 | €7,652 | +€4,473 | +141% |
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 22 October 2026 via checked.be.