BOUTIQUE CAPRICE: 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.
BOUTIQUE CAPRICE
Largest movements
- Tangible fixed assets -€14,749
down €14,749 (-23.2%), from €63,529 to €48,780
of which Plant, machinery and equipment: -€8,375
- Stocks and contracts +€13,363
up €13,363 (+8.9%), from €150,463 to €163,826
- Cash -€11,278
down €11,278 (-7.9%), from €142,955 to €131,676
mainly Other debts (-€243,040) and Stocks and contracts (-€13,363)
- Other debts -€243,040
no longer reported in 2025 (was €243,040)
- Accrued charges and deferred income +€230,917
new in 2025: €230,917
- Profit (loss) carried forward +€23,197
up €23,197 (+33.0%), from €70,375 to €93,572
- Tax, wage and social debts -€10,911
down €10,911 (-51.4%), from €21,230 to €10,319
of which Taxes: -€10,209
- Debts after one year -€8,629
down €8,629 (-79.3%), from €10,885 to €2,256
- Purchases and services +€348,453
new in 2025: €348,453
- Gross operating margin -€1,014
down €1,014 (-1.6%), from €61,975 to €60,961
- Financial charges -€892
down €892 (-24.3%), from €3,673 to €2,781
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 | €368,575 | €355,531 | -€13,044 | -3.5% |
| Fixed assets | 21/28 | €72,904 | €56,280 | -€16,624 | -22.8% |
| Intangible fixed assets | 21 | €9,375 | €7,500 | -€1,875 | -20.0% |
| Tangible fixed assets | 22/27 | €63,529 | €48,780 | -€14,749 | -23.2% |
| Plant, machinery and equipment | 23 | €48,372 | €39,997 | -€8,375 | -17.3% |
| Furniture and vehicles | 24 | €15,156 | €8,783 | -€6,373 | -42.1% |
| Current assets | 29/58 | €295,672 | €299,251 | +€3,579 | +1.2% |
| Stocks and contracts in progress | 3 | €150,463 | €163,826 | +€13,363 | +8.9% |
| Stocks | 30/36 | €150,463 | €163,826 | +€13,363 | +8.9% |
| Amounts receivable within one year | 40/41 | €2,254 | €651 | -€1,603 | -71.1% |
| Trade receivables | 40 | €2,254 | €651 | -€1,603 | -71.1% |
| Cash at bank and in hand | 54/58 | €142,955 | €131,676 | -€11,278 | -7.9% |
| Deferred charges and accrued income | 490/1 | - | €3,097 | +€3,097 | |
| Total equity and liabilities | 10/49 | €368,575 | €355,531 | -€13,044 | -3.5% |
| Equity | 10/15 | €75,375 | €98,572 | +€23,197 | +30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,375 | €93,572 | +€23,197 | +33.0% |
| Amounts payable | 17/49 | €293,201 | €256,959 | -€36,241 | -12.4% |
| Amounts payable after more than one year | 17 | €10,885 | €2,256 | -€8,629 | -79.3% |
| Financial debts | 170/4 | €10,885 | €2,256 | -€8,629 | -79.3% |
| Amounts payable within one year | 42/48 | €282,315 | €23,787 | -€258,528 | -91.6% |
| Current portion of amounts payable after more than one year | 42 | €11,680 | €8,629 | -€3,050 | -26.1% |
| Trade debts | 44 | €6,365 | €4,838 | -€1,527 | -24.0% |
| Suppliers | 440/4 | €6,365 | €4,838 | -€1,527 | -24.0% |
| Taxes, remuneration and social security | 45 | €21,230 | €10,319 | -€10,911 | -51.4% |
| Taxes | 450/3 | €15,896 | €5,688 | -€10,209 | -64.2% |
| Remuneration and social security | 454/9 | €5,334 | €4,631 | -€702 | -13.2% |
| Other amounts payable | 47/48 | €243,040 | - | -€243,040 | |
| Accrued charges and deferred income | 492/3 | - | €230,917 | +€230,917 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €348,453 | +€348,453 | |
| Remuneration, social security and pensions | 62 | €18,986 | €18,699 | -€287 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,552 | €16,624 | +€72 | +0.4% |
| Other operating charges | 640/8 | €1,068 | €1,217 | +€149 | +13.9% |
| Gross operating margin | 9900 | €61,975 | €60,961 | -€1,014 | -1.6% |
| Operating profit (loss) | 9901 | €25,369 | €24,422 | -€947 | -3.7% |
| Financial income | 75/76B | €10,545 | €10,215 | -€330 | -3.1% |
| Recurring financial income | 75 | €10,545 | €10,215 | -€330 | -3.1% |
| Financial charges | 65/66B | €3,673 | €2,781 | -€892 | -24.3% |
| Recurring financial charges | 65 | €3,673 | €2,781 | -€892 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €32,241 | €31,856 | -€385 | -1.2% |
| Income taxes | 67/77 | €7,751 | €7,829 | +€78 | +1.0% |
| Profit (loss) for the period | 9904 | €24,490 | €24,027 | -€463 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,490 | €24,027 | -€463 | -1.9% |
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.