"CAP CONSULT": 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 CONSULT"
Largest movements
- Receivables within one year -€43,795
down €43,795 (-95.4%), from €45,888 to €2,093
of which Other amounts receivable: -€45,885
- Tangible fixed assets -€12,002
down €12,002 (-43.6%), from €27,536 to €15,534
- Current investments -€10,000
down €10,000 (-10.0%), from €100,000 to €90,000
- Other debts -€53,057
down €53,057 (-79.3%), from €66,899 to €13,842
- Trade debts -€6,875
down €6,875 (-61.5%), from €11,181 to €4,306
- Debts after one year -€5,157
down €5,157 (-100.0%), from €5,157 to €0
- Current portion of long-term debt -€5,057
down €5,057 (-49.5%), from €10,214 to €5,157
- Tax, wage and social debts +€3,304
up €3,304 (+24.1%), from €13,710 to €17,013
- Gross operating margin -€35,139
down €35,139 (-54.1%), from €64,902 to €29,763
- Taxes -€10,485
down €10,485 (-60.7%), from €17,269 to €6,784
- Financial income -€1,328
down €1,328 (-30.4%), from €4,366 to €3,038
- Other operating charges -€698
down €698 (-37.2%), from €1,878 to €1,180
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 | €251,921 | €184,783 | -€67,138 | -26.7% |
| Fixed assets | 21/28 | €27,899 | €15,897 | -€12,002 | -43.0% |
| Tangible fixed assets | 22/27 | €27,536 | €15,534 | -€12,002 | -43.6% |
| Furniture and vehicles | 24 | €27,536 | €15,534 | -€12,002 | -43.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €224,022 | €168,886 | -€55,135 | -24.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €45,888 | €2,093 | -€43,795 | -95.4% |
| Trade receivables | 40 | - | €2,091 | +€2,091 | |
| Other amounts receivable | 41 | €45,888 | €3 | -€45,885 | -100.0% |
| Current investments | 50/53 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €75,752 | €75,369 | -€383 | -0.5% |
| Deferred charges and accrued income | 490/1 | €2,381 | €1,424 | -€958 | -40.2% |
| Total equity and liabilities | 10/49 | €251,921 | €184,783 | -€67,138 | -26.7% |
| Equity | 10/15 | €144,192 | €144,192 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €139,174 | €139,174 | = | 0.0% |
| Distributable reserves | 133 | €139,174 | €139,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18 | €18 | = | 0.0% |
| Amounts payable | 17/49 | €107,729 | €40,591 | -€67,138 | -62.3% |
| Amounts payable after more than one year | 17 | €5,157 | €0 | -€5,157 | -100.0% |
| Financial debts | 170/4 | €5,157 | €0 | -€5,157 | -100.0% |
| Amounts payable within one year | 42/48 | €102,003 | €40,318 | -€61,685 | -60.5% |
| Current portion of amounts payable after more than one year | 42 | €10,214 | €5,157 | -€5,057 | -49.5% |
| Trade debts | 44 | €11,181 | €4,306 | -€6,875 | -61.5% |
| Suppliers | 440/4 | €11,181 | €4,306 | -€6,875 | -61.5% |
| Taxes, remuneration and social security | 45 | €13,710 | €17,013 | +€3,304 | +24.1% |
| Taxes | 450/3 | €13,710 | €17,013 | +€3,304 | +24.1% |
| Other amounts payable | 47/48 | €66,899 | €13,842 | -€53,057 | -79.3% |
| Accrued charges and deferred income | 492/3 | €569 | €273 | -€296 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,185 | €12,002 | -€183 | -1.5% |
| Other operating charges | 640/8 | €1,878 | €1,180 | -€698 | -37.2% |
| Gross operating margin | 9900 | €64,902 | €29,763 | -€35,139 | -54.1% |
| Operating profit (loss) | 9901 | €50,839 | €16,581 | -€34,258 | -67.4% |
| Financial income | 75/76B | €4,366 | €3,038 | -€1,328 | -30.4% |
| Recurring financial income | 75 | €4,366 | €3,038 | -€1,328 | -30.4% |
| Financial charges | 65/66B | €688 | €585 | -€103 | -14.9% |
| Recurring financial charges | 65 | €688 | €585 | -€103 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €54,517 | €19,034 | -€35,483 | -65.1% |
| Income taxes | 67/77 | €17,269 | €6,784 | -€10,485 | -60.7% |
| Profit (loss) for the period | 9904 | €37,248 | €12,250 | -€24,998 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,248 | €12,250 | -€24,998 | -67.1% |
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 12 October 2026 via checked.be.