C.A.P. 100: 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.
C.A.P. 100
Largest movements
- Current investments -€1,000
down €1,000 (-8.9%), from €11,261 to €10,261
- Cash -€136
down €136 (-45.7%), from €298 to €162
mainly Net result for the year (-€1,136)
- Profit (loss) carried forward -€1,136
down €1,136 (-32.5%), from €3,499 to €2,363
- Purchases and services -€605
no longer reported in 2026 (was €605)
- Financial charges +€55
up €55 (+514%), from €11 to €66
- Other operating charges +€14
up €14 (+3.2%), from €451 to €465
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,559 | €10,423 | -€1,136 | -9.8% |
| Current assets | 29/58 | €11,559 | €10,423 | -€1,136 | -9.8% |
| Current investments | 50/53 | €11,261 | €10,261 | -€1,000 | -8.9% |
| Cash at bank and in hand | 54/58 | €298 | €162 | -€136 | -45.7% |
| Total equity and liabilities | 10/49 | €11,559 | €10,423 | -€1,136 | -9.8% |
| Equity | 10/15 | €11,559 | €10,423 | -€1,136 | -9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,499 | €2,363 | -€1,136 | -32.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €605 | - | -€605 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€605 | -€605 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,056 | -€1,070 | -€14 | -1.4% |
| Financial charges | 65/66B | €11 | €66 | +€55 | +514% |
| Recurring financial charges | 65 | €11 | €66 | +€55 | +514% |
| Profit (loss) for the period before taxes | 9903 | -€1,067 | -€1,136 | -€70 | -6.5% |
| Profit (loss) for the period | 9904 | -€1,067 | -€1,136 | -€70 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,067 | -€1,136 | -€70 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.