Cap conseil et formation: 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 conseil et formation
Largest movements
- Cash +€75,462
up €75,462 (+68.8%), from €109,707 to €185,169
mainly Net result for the year (+€220,218) and Receivables within one year (+€68,060)
- Receivables within one year -€68,060
down €68,060 (-51.3%), from €132,696 to €64,637
of which Trade receivables: -€47,784
- Tangible fixed assets -€15,596
down €15,596 (-70.6%), from €22,094 to €6,498
of which Furniture and vehicles: -€15,502
- Current portion of long-term debt -€5,874
down €5,874 (-100%), from €5,874 to €0
- Gross operating margin -€22,307
down €22,307 (-6.5%), from €345,168 to €322,861
- Taxes -€10,818
down €10,818 (-13.9%), from €78,064 to €67,246
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 | €265,098 | €256,940 | -€8,158 | -3.1% |
| Fixed assets | 21/28 | €22,094 | €6,498 | -€15,596 | -70.6% |
| Tangible fixed assets | 22/27 | €22,094 | €6,498 | -€15,596 | -70.6% |
| Plant, machinery and equipment | 23 | €94 | €0 | -€94 | -100% |
| Furniture and vehicles | 24 | €22,000 | €6,498 | -€15,502 | -70.5% |
| Current assets | 29/58 | €243,004 | €250,442 | +€7,438 | +3.1% |
| Amounts receivable within one year | 40/41 | €132,696 | €64,637 | -€68,060 | -51.3% |
| Trade receivables | 40 | €104,357 | €56,573 | -€47,784 | -45.8% |
| Other amounts receivable | 41 | €28,339 | €8,064 | -€20,275 | -71.5% |
| Cash at bank and in hand | 54/58 | €109,707 | €185,169 | +€75,462 | +68.8% |
| Deferred charges and accrued income | 490/1 | €601 | €637 | +€36 | +5.9% |
| Total equity and liabilities | 10/49 | €265,098 | €256,940 | -€8,158 | -3.1% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,498 | €238,340 | -€8,158 | -3.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €246,498 | €238,340 | -€8,158 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €5,874 | €0 | -€5,874 | -100% |
| Trade debts | 44 | €1,395 | €408 | -€986 | -70.7% |
| Suppliers | 440/4 | €1,395 | €408 | -€986 | -70.7% |
| Taxes, remuneration and social security | 45 | €3,960 | €4,603 | +€644 | +16.3% |
| Taxes | 450/3 | €2,444 | €2,254 | -€191 | -7.8% |
| Remuneration and social security | 454/9 | €1,515 | €2,350 | +€834 | +55.1% |
| Other amounts payable | 47/48 | €235,270 | €233,329 | -€1,941 | -0.8% |
| Remuneration, social security and pensions | 62 | €18,365 | €17,855 | -€510 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,067 | €15,596 | -€471 | -2.9% |
| Other operating charges | 640/8 | €3,135 | €1,413 | -€1,722 | -54.9% |
| Gross operating margin | 9900 | €345,168 | €322,861 | -€22,307 | -6.5% |
| Operating profit (loss) | 9901 | €307,602 | €287,998 | -€19,604 | -6.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €673 | €533 | -€139 | -20.7% |
| Recurring financial charges | 65 | €673 | €533 | -€139 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €306,930 | €287,464 | -€19,466 | -6.3% |
| Income taxes | 67/77 | €78,064 | €67,246 | -€10,818 | -13.9% |
| Profit (loss) for the period | 9904 | €228,866 | €220,218 | -€8,648 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €228,866 | €220,218 | -€8,648 | -3.8% |
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 27 October 2026 via checked.be.