CAP 56: 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 56
Largest movements
- Cash +€5,700
up €5,700 (+58.6%), from €9,724 to €15,424
mainly Depreciation (+€13,510) and Other debts (+€4,355)
- Receivables within one year -€4,048
down €4,048 (-86.8%), from €4,661 to €613
of which Trade receivables: -€2,455
- Tangible fixed assets -€3,201
down €3,201 (-8.4%), from €38,174 to €34,974
of which Furniture and vehicles: -€3,418
- Deferred charges and accrued income +€1,770
up €1,770 (+41.3%), from €4,284 to €6,053
- Profit (loss) carried forward -€5,180
down €5,180 (-96.2%), from €5,384 to €204
- Other debts +€4,355
new in 2025: €4,355
- Trade debts -€1,568
down €1,568 (-5.9%), from €26,507 to €24,939
- Tax, wage and social debts +€1,357
up €1,357 (+10.8%), from €12,594 to €13,950
of which Taxes: +€1,010
- Accrued charges and deferred income +€761
up €761 (+76.4%), from €996 to €1,757
- Turnover +€38,030
up €38,030 (+19.2%), from €198,138 to €236,168
- Gross operating margin +€24,477
up €24,477 (+53.4%), from €45,822 to €70,299
- Purchases and services +€10,419
up €10,419 (+6.5%), from €161,315 to €171,734
- Staff costs +€6,064
up €6,064 (+12.5%), from €48,534 to €54,598
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 | €59,841 | €59,565 | -€276 | -0.5% |
| Fixed assets | 21/28 | €38,174 | €34,974 | -€3,201 | -8.4% |
| Tangible fixed assets | 22/27 | €38,174 | €34,974 | -€3,201 | -8.4% |
| Plant, machinery and equipment | 23 | €2,335 | €4,219 | +€1,884 | +80.7% |
| Furniture and vehicles | 24 | €9,225 | €5,807 | -€3,418 | -37.0% |
| Other tangible fixed assets | 26 | €26,615 | €24,948 | -€1,667 | -6.3% |
| Current assets | 29/58 | €21,667 | €24,592 | +€2,925 | +13.5% |
| Stocks and contracts in progress | 3 | €2,999 | €2,501 | -€497 | -16.6% |
| Stocks | 30/36 | €2,999 | €2,501 | -€497 | -16.6% |
| Amounts receivable within one year | 40/41 | €4,661 | €613 | -€4,048 | -86.8% |
| Trade receivables | 40 | €2,455 | - | -€2,455 | |
| Other amounts receivable | 41 | €2,206 | €613 | -€1,592 | -72.2% |
| Cash at bank and in hand | 54/58 | €9,724 | €15,424 | +€5,700 | +58.6% |
| Deferred charges and accrued income | 490/1 | €4,284 | €6,053 | +€1,770 | +41.3% |
| Total equity and liabilities | 10/49 | €59,841 | €59,565 | -€276 | -0.5% |
| Equity | 10/15 | €19,744 | €14,564 | -€5,180 | -26.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 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 | €5,384 | €204 | -€5,180 | -96.2% |
| Amounts payable | 17/49 | €40,097 | €45,001 | +€4,904 | +12.2% |
| Amounts payable within one year | 42/48 | €39,101 | €43,244 | +€4,143 | +10.6% |
| Trade debts | 44 | €26,507 | €24,939 | -€1,568 | -5.9% |
| Suppliers | 440/4 | €26,507 | €24,939 | -€1,568 | -5.9% |
| Taxes, remuneration and social security | 45 | €12,594 | €13,950 | +€1,357 | +10.8% |
| Taxes | 450/3 | €6,801 | €7,811 | +€1,010 | +14.8% |
| Remuneration and social security | 454/9 | €5,793 | €6,140 | +€347 | +6.0% |
| Other amounts payable | 47/48 | - | €4,355 | +€4,355 | |
| Accrued charges and deferred income | 492/3 | €996 | €1,757 | +€761 | +76.4% |
| Turnover | 70 | €198,138 | €236,168 | +€38,030 | +19.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €161,315 | €171,734 | +€10,419 | +6.5% |
| Remuneration, social security and pensions | 62 | €48,534 | €54,598 | +€6,064 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,194 | €13,510 | -€684 | -4.8% |
| Other operating charges | 640/8 | €3,582 | €4,597 | +€1,015 | +28.3% |
| Gross operating margin | 9900 | €45,822 | €70,299 | +€24,477 | +53.4% |
| Operating profit (loss) | 9901 | -€20,488 | -€2,406 | +€18,082 | +88.3% |
| Financial income | 75/76B | €587 | - | -€587 | |
| Recurring financial income | 75 | €587 | - | -€587 | |
| Financial charges | 65/66B | €1,989 | €2,330 | +€341 | +17.2% |
| Recurring financial charges | 65 | €1,989 | €2,330 | +€341 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,891 | -€4,737 | +€17,154 | +78.4% |
| Income taxes | 67/77 | €486 | €443 | -€43 | -8.9% |
| Profit (loss) for the period | 9904 | -€22,377 | -€5,180 | +€17,197 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,377 | -€5,180 | +€17,197 | +76.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.