CAP 3010: what changed
Two fiscal 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.
CAP 3010
Largest movements
- Tangible fixed assets -€6,775
down €6,775 (-9.2%), from €73,683 to €66,908
- Profit (loss) carried forward -€31,506
down €31,506 (-22.5%), from -€140,104 to -€171,610
- Other debts +€24,607
up €24,607 (+38.5%), from €63,947 to €88,554
- Trade debts -€2,299
down €2,299 (-8.1%), from €28,434 to €26,135
- Other operating charges -€2,252
down €2,252 (-60.2%), from €3,739 to €1,487
- Gross operating margin -€151
down €151 (-3.4%), from -€4,465 to -€4,616
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 | €210,827 | €201,629 | -€9,198 | -4.4% |
| Formation expenses | 20 | €9,638 | €9,080 | -€558 | -5.8% |
| Fixed assets | 21/28 | €73,833 | €67,058 | -€6,775 | -9.2% |
| Tangible fixed assets | 22/27 | €73,683 | €66,908 | -€6,775 | -9.2% |
| Land and buildings | 22 | €73,683 | €66,908 | -€6,775 | -9.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €127,356 | €125,491 | -€1,864 | -1.5% |
| Stocks and contracts in progress | 3 | €123,450 | €123,450 | = | 0.0% |
| Stocks | 30/36 | €123,450 | €123,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,632 | €1,632 | = | 0.0% |
| Other amounts receivable | 41 | €1,632 | €1,632 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,846 | €281 | -€1,564 | -84.8% |
| Deferred charges and accrued income | 490/1 | €428 | €128 | -€300 | -70.1% |
| Total equity and liabilities | 10/49 | €210,827 | €201,629 | -€9,198 | -4.4% |
| Equity | 10/15 | -€121,554 | -€153,060 | -€31,506 | -25.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,104 | -€171,610 | -€31,506 | -22.5% |
| Amounts payable | 17/49 | €332,381 | €354,690 | +€22,308 | +6.7% |
| Amounts payable after more than one year | 17 | €240,000 | €240,000 | = | 0.0% |
| Financial debts | 170/4 | €240,000 | €240,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,381 | €114,690 | +€22,308 | +24.1% |
| Trade debts | 44 | €28,434 | €26,135 | -€2,299 | -8.1% |
| Suppliers | 440/4 | €28,434 | €26,135 | -€2,299 | -8.1% |
| Other amounts payable | 47/48 | €63,947 | €88,554 | +€24,607 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,333 | €7,333 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,739 | €1,487 | -€2,252 | -60.2% |
| Gross operating margin | 9900 | -€4,465 | -€4,616 | -€151 | -3.4% |
| Operating profit (loss) | 9901 | -€15,537 | -€13,436 | +€2,101 | +13.5% |
| Financial charges | 65/66B | €18,094 | €18,070 | -€24 | -0.1% |
| Recurring financial charges | 65 | €18,094 | €18,070 | -€24 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,632 | -€31,506 | +€2,125 | +6.3% |
| Profit (loss) for the period | 9904 | -€33,632 | -€31,506 | +€2,125 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,632 | -€31,506 | +€2,125 | +6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.