CAP Afsluitingen: 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.
CAP Afsluitingen
Largest movements
- Receivables within one year -€9,960
down €9,960 (-28.3%), from €35,146 to €25,186
of which Trade receivables: -€10,464
- Deferred charges and accrued income -€5,353
no longer reported in 2026 (was €5,353)
- Cash -€1,012
down €1,012 (-15.5%), from €6,534 to €5,523
mainly Trade debts (-€12,478) and Tax, wage and social debts (-€4,689)
- Trade debts -€12,478
no longer reported in 2026 (was €12,478)
- Tax, wage and social debts -€4,689
down €4,689 (-30.5%), from €15,374 to €10,685
of which Taxes: -€12,678
- Profit (loss) carried forward +€843
up €843 (+93.4%), from €903 to €1,745
- Contributions -€605
down €605 (-3.2%), from €19,205 to €18,600
- Reserves +€605
new in 2026: €605
- Gross operating margin -€12,855
down €12,855 (-97.2%), from €13,226 to €371
- Taxes -€3,808
down €3,808 (-94.2%), from €4,044 to €236
- Financial charges -€2,996
down €2,996 (-95.3%), from €3,145 to €149
- Financial income +€1,435
new in 2026: €1,435
- Depreciation -€832
no longer reported in 2026 (was €832)
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 | €47,960 | €31,635 | -€16,325 | -34.0% |
| Fixed assets | 21/28 | €927 | €927 | = | 0.0% |
| Tangible fixed assets | 22/27 | €927 | €927 | = | 0.0% |
| Plant, machinery and equipment | 23 | €758 | €758 | = | 0.0% |
| Furniture and vehicles | 24 | €168 | €168 | = | 0.0% |
| Current assets | 29/58 | €47,033 | €30,709 | -€16,325 | -34.7% |
| Amounts receivable within one year | 40/41 | €35,146 | €25,186 | -€9,960 | -28.3% |
| Trade receivables | 40 | €35,146 | €24,682 | -€10,464 | -29.8% |
| Other amounts receivable | 41 | - | €504 | +€504 | |
| Cash at bank and in hand | 54/58 | €6,534 | €5,523 | -€1,012 | -15.5% |
| Deferred charges and accrued income | 490/1 | €5,353 | - | -€5,353 | |
| Total equity and liabilities | 10/49 | €47,960 | €31,635 | -€16,325 | -34.0% |
| Equity | 10/15 | €20,108 | €20,950 | +€843 | +4.2% |
| Contributions | 10/11 | €19,205 | €18,600 | -€605 | -3.2% |
| Contributions outside capital | 11 | €19,205 | - | -€19,205 | |
| Other | 1109/19 | €19,205 | - | -€19,205 | |
| Reserves | 13 | - | €605 | +€605 | |
| Distributable reserves | 133 | - | €605 | +€605 | |
| Profit (loss) carried forward | 14 | €903 | €1,745 | +€843 | +93.4% |
| Amounts payable | 17/49 | €27,852 | €10,685 | -€17,167 | -61.6% |
| Amounts payable within one year | 42/48 | €27,852 | €10,685 | -€17,167 | -61.6% |
| Trade debts | 44 | €12,478 | - | -€12,478 | |
| Suppliers | 440/4 | €12,478 | - | -€12,478 | |
| Taxes, remuneration and social security | 45 | €15,374 | €10,685 | -€4,689 | -30.5% |
| Taxes | 450/3 | €15,374 | €2,696 | -€12,678 | -82.5% |
| Remuneration and social security | 454/9 | - | €7,989 | +€7,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | - | -€832 | |
| Other operating charges | 640/8 | €1,406 | €578 | -€828 | -58.9% |
| Gross operating margin | 9900 | €13,226 | €371 | -€12,855 | -97.2% |
| Operating profit (loss) | 9901 | €10,988 | -€207 | -€11,195 | |
| Financial income | 75/76B | - | €1,435 | +€1,435 | |
| Recurring financial income | 75 | - | €1,435 | +€1,435 | |
| Financial charges | 65/66B | €3,145 | €149 | -€2,996 | -95.3% |
| Recurring financial charges | 65 | €3,145 | €149 | -€2,996 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €7,843 | €1,079 | -€6,764 | -86.2% |
| Income taxes | 67/77 | €4,044 | €236 | -€3,808 | -94.2% |
| Profit (loss) for the period | 9904 | €3,799 | €843 | -€2,957 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,799 | €843 | -€2,957 | -77.8% |
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 14 October 2026 via checked.be.