C@PLAN: 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@PLAN
Largest movements
- Cash -€352,135
down €352,135 (-75.6%), from €465,774 to €113,639
mainly Contributions, distributions and other (-€678,303) and Net result for the year (-€153,712)
- Current investments -€226,502
down €226,502 (-100%), from €226,502 to €0
- Receivables within one year -€104,893
down €104,893 (-58.3%), from €180,000 to €75,107
of which Other amounts receivable: -€104,893
- Receivables after one year -€90,000
down €90,000 (-33.3%), from €270,000 to €180,000
- Deferred charges and accrued income -€32,024
down €32,024 (-78.0%), from €41,072 to €9,048
- Reserves -€832,015
down €832,015 (-58.6%), from €1.4m to €586,614
of which Distributable reserves: -€832,015
- Trade debts +€27,149
up €27,149 (+531%), from €5,115 to €32,264
- Financial charges +€229,060
up €229,060 (+69,998%), from €327 to €229,388
- Taxes -€37,811
down €37,811 (-100%), from €37,811 to €0
- Gross operating margin -€29,028
down €29,028 (-24.2%), from €119,899 to €90,871
- Financial income -€16,829
down €16,829 (-75.4%), from €22,312 to €5,483
- Other operating charges -€2,372
down €2,372 (-10.3%), from €23,050 to €20,678
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 | €1,500,272 | €694,718 | -€805,553 | -53.7% |
| Fixed assets | 21/28 | €316,924 | €316,924 | = | 0.0% |
| Tangible fixed assets | 22/27 | €316,924 | €316,924 | = | 0.0% |
| Land and buildings | 22 | €316,924 | €316,924 | = | 0.0% |
| Current assets | 29/58 | €1,183,348 | €377,794 | -€805,553 | -68.1% |
| Amounts receivable after more than one year | 29 | €270,000 | €180,000 | -€90,000 | -33.3% |
| Other amounts receivable | 291 | €270,000 | €180,000 | -€90,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €180,000 | €75,107 | -€104,893 | -58.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €180,000 | €75,107 | -€104,893 | -58.3% |
| Current investments | 50/53 | €226,502 | €0 | -€226,502 | -100% |
| Cash at bank and in hand | 54/58 | €465,774 | €113,639 | -€352,135 | -75.6% |
| Deferred charges and accrued income | 490/1 | €41,072 | €9,048 | -€32,024 | -78.0% |
| Total equity and liabilities | 10/49 | €1,500,272 | €694,718 | -€805,553 | -53.7% |
| Equity | 10/15 | €1,480,629 | €648,614 | -€832,015 | -56.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,418,629 | €586,614 | -€832,015 | -58.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €221 | €221 | = | 0.0% |
| Distributable reserves | 133 | €1,412,208 | €580,193 | -€832,015 | -58.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,643 | €46,105 | +€26,462 | +135% |
| Amounts payable within one year | 42/48 | €18,757 | €46,105 | +€27,347 | +146% |
| Trade debts | 44 | €5,115 | €32,264 | +€27,149 | +531% |
| Suppliers | 440/4 | €5,115 | €32,264 | +€27,149 | +531% |
| Taxes, remuneration and social security | 45 | €3,007 | €3,007 | = | 0.0% |
| Taxes | 450/3 | €3,007 | €3,007 | = | 0.0% |
| Other amounts payable | 47/48 | €10,635 | €10,834 | +€199 | +1.9% |
| Accrued charges and deferred income | 492/3 | €886 | €0 | -€886 | -100% |
| Other operating charges | 640/8 | €23,050 | €20,678 | -€2,372 | -10.3% |
| Gross operating margin | 9900 | €119,899 | €90,871 | -€29,028 | -24.2% |
| Operating profit (loss) | 9901 | €96,849 | €70,193 | -€26,656 | -27.5% |
| Financial income | 75/76B | €22,312 | €5,483 | -€16,829 | -75.4% |
| Recurring financial income | 75 | €22,312 | €5,483 | -€16,829 | -75.4% |
| Financial charges | 65/66B | €327 | €229,388 | +€229,060 | +69,998% |
| Recurring financial charges | 65 | €327 | €229,388 | +€229,060 | +69,998% |
| Profit (loss) for the period before taxes | 9903 | €118,833 | -€153,712 | -€272,545 | |
| Income taxes | 67/77 | €37,811 | €0 | -€37,811 | -100% |
| Profit (loss) for the period | 9904 | €81,023 | -€153,712 | -€234,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,023 | -€153,712 | -€234,735 |
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 17 October 2026 via checked.be.