Be Capy: 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.
Be Capy
Largest movements
- Tangible fixed assets +€1,331
up €1,331 (+56.1%), from €2,374 to €3,704
of which Plant, machinery and equipment: +€1,092
- Receivables within one year -€638
down €638 (-1.6%), from €39,948 to €39,310
of which Trade receivables: -€2,546
- Other debts +€11,542
up €11,542 (+1343.6%), from €859 to €12,401
- Reserves -€7,341
down €7,341 (-32.0%), from €22,905 to €15,564
- Tax, wage and social debts -€2,651
down €2,651 (-33.3%), from €7,968 to €5,318
- Trade debts -€1,171
down €1,171 (-40.9%), from €2,866 to €1,695
- Gross operating margin -€9,157
down €9,157 (-51.7%), from €17,706 to €8,549
- Taxes -€2,273
down €2,273 (-47.9%), from €4,748 to €2,475
- Depreciation -€1,120
down €1,120 (-45.3%), from €2,471 to €1,351
- Other operating charges -€354
down €354 (-35.4%), from €1,002 to €648
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.
Cash bridge derived
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 | €45,549 | €45,928 | +€379 | +0.8% |
| Fixed assets | 21/28 | €2,474 | €3,804 | +€1,331 | +53.8% |
| Tangible fixed assets | 22/27 | €2,374 | €3,704 | +€1,331 | +56.1% |
| Plant, machinery and equipment | 23 | - | €1,092 | +€1,092 | |
| Furniture and vehicles | 24 | €2,374 | €2,612 | +€238 | +10.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €43,075 | €42,123 | -€952 | -2.2% |
| Amounts receivable within one year | 40/41 | €39,948 | €39,310 | -€638 | -1.6% |
| Trade receivables | 40 | €20,570 | €18,024 | -€2,546 | -12.4% |
| Other amounts receivable | 41 | €19,378 | €21,286 | +€1,908 | +9.8% |
| Cash at bank and in hand | 54/58 | €2,769 | €2,413 | -€356 | -12.8% |
| Deferred charges and accrued income | 490/1 | €359 | €401 | +€42 | +11.7% |
| Total equity and liabilities | 10/49 | €45,549 | €45,928 | +€379 | +0.8% |
| Equity | 10/15 | €33,855 | €26,514 | -€7,341 | -21.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,905 | €15,564 | -€7,341 | -32.0% |
| Distributable reserves | 133 | €22,905 | €15,564 | -€7,341 | -32.0% |
| Profit (loss) carried forward | 14 | €8,450 | €8,450 | = | 0.0% |
| Amounts payable | 17/49 | €11,694 | €19,414 | +€7,720 | +66.0% |
| Amounts payable within one year | 42/48 | €11,694 | €19,414 | +€7,720 | +66.0% |
| Trade debts | 44 | €2,866 | €1,695 | -€1,171 | -40.9% |
| Suppliers | 440/4 | €2,866 | €1,695 | -€1,171 | -40.9% |
| Taxes, remuneration and social security | 45 | €7,968 | €5,318 | -€2,651 | -33.3% |
| Taxes | 450/3 | €7,968 | €5,318 | -€2,651 | -33.3% |
| Other amounts payable | 47/48 | €859 | €12,401 | +€11,542 | +1343.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,471 | €1,351 | -€1,120 | -45.3% |
| Other operating charges | 640/8 | €1,002 | €648 | -€354 | -35.4% |
| Gross operating margin | 9900 | €17,706 | €8,549 | -€9,157 | -51.7% |
| Operating profit (loss) | 9901 | €14,232 | €6,550 | -€7,682 | -54.0% |
| Financial income | 75/76B | €1,195 | €1,136 | -€59 | -4.9% |
| Recurring financial income | 75 | €1,195 | €1,136 | -€59 | -4.9% |
| Financial charges | 65/66B | €174 | €151 | -€23 | -13.4% |
| Recurring financial charges | 65 | €174 | €151 | -€23 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €15,253 | €7,535 | -€7,718 | -50.6% |
| Income taxes | 67/77 | €4,748 | €2,475 | -€2,273 | -47.9% |
| Profit (loss) for the period | 9904 | €10,504 | €5,060 | -€5,445 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,504 | €5,060 | -€5,445 | -51.8% |
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 11 October 2026 via checked.be.