CAP CARE: 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 CARE
Largest movements
- Cash +€22,571
up €22,571 (+116.1%), from €19,444 to €42,015
mainly Net result for the year (+€15,149) and Debts after one year (+€13,091)
- Tangible fixed assets +€17,554
up €17,554 (+1619.4%), from €1,084 to €18,638
- Receivables within one year -€7,099
down €7,099 (-40.9%), from €17,351 to €10,252
- Intangible fixed assets -€1,000
down €1,000 (-18.2%), from €5,495 to €4,495
- Deferred charges and accrued income +€833
up €833 (+88.5%), from €941 to €1,774
- Profit (loss) carried forward +€15,149
up €15,149 (+156.1%), from €9,703 to €24,852
- Debts after one year +€13,091
new in 2025: €13,091
- Other debts -€3,348
down €3,348 (-84.6%), from €3,959 to €611
- Accrued charges and deferred income +€3,205
up €3,205 (+7453.5%), from €43 to €3,248
- Current portion of long-term debt +€2,975
new in 2025: €2,975
- Gross operating margin +€8,432
up €8,432 (+56.1%), from €15,036 to €23,468
- Depreciation +€595
up €595 (+50.6%), from €1,176 to €1,771
- Taxes +€395
up €395 (+8.4%), from €4,688 to €5,083
- Financial charges +€306
up €306 (+291.4%), from €105 to €411
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 | €44,315 | €77,174 | +€32,859 | +74.1% |
| Fixed assets | 21/28 | €6,579 | €23,133 | +€16,554 | +251.6% |
| Intangible fixed assets | 21 | €5,495 | €4,495 | -€1,000 | -18.2% |
| Tangible fixed assets | 22/27 | €1,084 | €18,638 | +€17,554 | +1619.4% |
| Land and buildings | 22 | €1,084 | €18,638 | +€17,554 | +1619.4% |
| Current assets | 29/58 | €37,736 | €54,041 | +€16,305 | +43.2% |
| Amounts receivable within one year | 40/41 | €17,351 | €10,252 | -€7,099 | -40.9% |
| Trade receivables | 40 | €17,351 | €10,252 | -€7,099 | -40.9% |
| Cash at bank and in hand | 54/58 | €19,444 | €42,015 | +€22,571 | +116.1% |
| Deferred charges and accrued income | 490/1 | €941 | €1,774 | +€833 | +88.5% |
| Total equity and liabilities | 10/49 | €44,315 | €77,174 | +€32,859 | +74.1% |
| Equity | 10/15 | €24,703 | €39,852 | +€15,149 | +61.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,703 | €24,852 | +€15,149 | +156.1% |
| Amounts payable | 17/49 | €19,612 | €37,322 | +€17,710 | +90.3% |
| Amounts payable after more than one year | 17 | - | €13,091 | +€13,091 | |
| Financial debts | 170/4 | - | €13,091 | +€13,091 | |
| Amounts payable within one year | 42/48 | €19,569 | €20,983 | +€1,414 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,975 | +€2,975 | |
| Trade debts | 44 | €119 | €1,400 | +€1,281 | +1076.5% |
| Suppliers | 440/4 | €119 | €1,400 | +€1,281 | +1076.5% |
| Taxes, remuneration and social security | 45 | €15,491 | €15,997 | +€506 | +3.3% |
| Taxes | 450/3 | €15,491 | €15,997 | +€506 | +3.3% |
| Other amounts payable | 47/48 | €3,959 | €611 | -€3,348 | -84.6% |
| Accrued charges and deferred income | 492/3 | €43 | €3,248 | +€3,205 | +7453.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €1,771 | +€595 | +50.6% |
| Other operating charges | 640/8 | €1,247 | €1,185 | -€62 | -5.0% |
| Gross operating margin | 9900 | €15,036 | €23,468 | +€8,432 | +56.1% |
| Operating profit (loss) | 9901 | €12,613 | €20,512 | +€7,899 | +62.6% |
| Financial income | 75/76B | - | €131 | +€131 | |
| Recurring financial income | 75 | - | €131 | +€131 | |
| Financial charges | 65/66B | €105 | €411 | +€306 | +291.4% |
| Recurring financial charges | 65 | €105 | €411 | +€306 | +291.4% |
| Profit (loss) for the period before taxes | 9903 | €12,508 | €20,232 | +€7,724 | +61.8% |
| Income taxes | 67/77 | €4,688 | €5,083 | +€395 | +8.4% |
| Profit (loss) for the period | 9904 | €7,820 | €15,149 | +€7,329 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,820 | €15,149 | +€7,329 | +93.7% |
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 11 October 2026 via checked.be.