Aux Caprices des Temps: 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.
Aux Caprices des Temps
Largest movements
- Tangible fixed assets -€28,492
down €28,492 (-24.6%), from €115,902 to €87,409
of which Furniture and vehicles: -€18,550
- Cash +€14,406
up €14,406 (+79.9%), from €18,026 to €32,432
mainly Depreciation (+€28,492) and Short-term financial debts (+€4,990)
- Receivables within one year +€2,012
up €2,012 (+8.6%), from €23,511 to €25,522
of which Trade receivables: +€3,121
- Current portion of long-term debt -€15,956
down €15,956 (-74.6%), from €21,399 to €5,443
- Debts after one year -€5,443
no longer reported in 2025 (was €5,443)
- Short-term financial debts +€4,990
new in 2025: €4,990
- Tax, wage and social debts +€4,073
up €4,073 (+10.9%), from €37,305 to €41,377
of which Remuneration and social security: +€10,524
- Trade debts +€3,053
up €3,053 (+23.1%), from €13,218 to €16,270
- Staff costs +€36,318
up €36,318 (+69.4%), from €52,325 to €88,643
- Gross operating margin +€19,999
up €19,999 (+18.4%), from €108,748 to €128,747
- Financial charges +€5,500
up €5,500 (+417%), from €1,320 to €6,820
- Taxes -€3,561
down €3,561 (-49.7%), from €7,161 to €3,600
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 | €162,681 | €152,517 | -€10,165 | -6.2% |
| Fixed assets | 21/28 | €118,928 | €90,936 | -€27,992 | -23.5% |
| Tangible fixed assets | 22/27 | €115,902 | €87,409 | -€28,492 | -24.6% |
| Plant, machinery and equipment | 23 | €21,697 | €13,001 | -€8,696 | -40.1% |
| Furniture and vehicles | 24 | €85,927 | €67,378 | -€18,550 | -21.6% |
| Other tangible fixed assets | 26 | €8,278 | €7,031 | -€1,246 | -15.1% |
| Financial fixed assets | 28 | €3,027 | €3,527 | +€500 | +16.5% |
| Current assets | 29/58 | €43,753 | €61,580 | +€17,827 | +40.7% |
| Stocks and contracts in progress | 3 | €2,216 | €3,626 | +€1,410 | +63.6% |
| Stocks | 30/36 | €2,216 | €3,626 | +€1,410 | +63.6% |
| Amounts receivable within one year | 40/41 | €23,511 | €25,522 | +€2,012 | +8.6% |
| Trade receivables | 40 | €9,484 | €12,604 | +€3,121 | +32.9% |
| Other amounts receivable | 41 | €14,027 | €12,918 | -€1,109 | -7.9% |
| Cash at bank and in hand | 54/58 | €18,026 | €32,432 | +€14,406 | +79.9% |
| Total equity and liabilities | 10/49 | €162,681 | €152,517 | -€10,165 | -6.2% |
| Equity | 10/15 | €85,317 | €83,167 | -€2,150 | -2.5% |
| Contributions | 10/11 | €9,100 | €9,100 | = | 0.0% |
| Reserves | 13 | €694 | €694 | = | 0.0% |
| Non-distributable reserves | 130/1 | €694 | €694 | = | 0.0% |
| Reserves not available under the articles | 1311 | €694 | €694 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,523 | €73,373 | -€2,150 | -2.8% |
| Amounts payable | 17/49 | €77,364 | €69,350 | -€8,014 | -10.4% |
| Amounts payable after more than one year | 17 | €5,443 | - | -€5,443 | |
| Financial debts | 170/4 | €5,443 | - | -€5,443 | |
| Amounts payable within one year | 42/48 | €71,922 | €69,350 | -€2,571 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €21,399 | €5,443 | -€15,956 | -74.6% |
| Financial debts | 43 | - | €4,990 | +€4,990 | |
| Credit institutions | 430/8 | - | €4,990 | +€4,990 | |
| Trade debts | 44 | €13,218 | €16,270 | +€3,053 | +23.1% |
| Suppliers | 440/4 | €13,218 | €16,270 | +€3,053 | +23.1% |
| Taxes, remuneration and social security | 45 | €37,305 | €41,377 | +€4,073 | +10.9% |
| Taxes | 450/3 | €31,964 | €25,513 | -€6,451 | -20.2% |
| Remuneration and social security | 454/9 | €5,341 | €15,865 | +€10,524 | +197% |
| Other amounts payable | 47/48 | - | €1,269 | +€1,269 | |
| Remuneration, social security and pensions | 62 | €52,325 | €88,643 | +€36,318 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,492 | €28,492 | -€1,000 | -3.4% |
| Other operating charges | 640/8 | €1,935 | €2,353 | +€418 | +21.6% |
| Non-recurring operating charges | 66A | - | €990 | +€990 | |
| Gross operating margin | 9900 | €108,748 | €128,747 | +€19,999 | +18.4% |
| Operating profit (loss) | 9901 | €24,996 | €8,270 | -€16,727 | -66.9% |
| Financial charges | 65/66B | €1,320 | €6,820 | +€5,500 | +417% |
| Recurring financial charges | 65 | €1,320 | €6,820 | +€5,500 | +417% |
| Profit (loss) for the period before taxes | 9903 | €23,677 | €1,450 | -€22,227 | -93.9% |
| Income taxes | 67/77 | €7,161 | €3,600 | -€3,561 | -49.7% |
| Profit (loss) for the period | 9904 | €16,516 | -€2,150 | -€18,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,516 | -€2,150 | -€18,666 |
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 27 October 2026 via checked.be.