CAP CONSULTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
CAP CONSULTING
Largest movements
- Cash -€28,345
down €28,345 (-19.9%), from €142,583 to €114,239
mainly Contributions, distributions and other (-€100,245) and Deferred charges and accrued income (-€6,896)
- Deferred charges and accrued income +€6,896
up €6,896 (+10,752%), from €64 to €6,961
- Profit (loss) carried forward -€100,245
down €100,245 (-100%), from €100,245 to €0
- Reserves +€41,393
up €41,393 (+2,225%), from €1,860 to €43,253
- Other debts +€34,787
up €34,787 (+69.4%), from €50,115 to €84,901
- Tax, wage and social debts +€3,569
new in 2025: €3,569
- Taxes +€3,968
up €3,968 (+32.8%), from €12,101 to €16,069
- Gross operating margin -€765
down €765 (-1.2%), from €64,750 to €63,985
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,357 | €150,891 | -€20,465 | -11.9% |
| Fixed assets | 21/28 | €26,978 | €27,936 | +€957 | +3.5% |
| Tangible fixed assets | 22/27 | €26,978 | €27,936 | +€957 | +3.5% |
| Plant, machinery and equipment | 23 | €1,297 | €4,156 | +€2,860 | +221% |
| Furniture and vehicles | 24 | €1,137 | €319 | -€817 | -71.9% |
| Other tangible fixed assets | 26 | €24,545 | €23,460 | -€1,085 | -4.4% |
| Current assets | 29/58 | €144,379 | €122,956 | -€21,423 | -14.8% |
| Amounts receivable within one year | 40/41 | €1,731 | €1,756 | +€25 | +1.5% |
| Trade receivables | 40 | €29 | €0 | -€29 | -100% |
| Other amounts receivable | 41 | €1,702 | €1,756 | +€54 | +3.2% |
| Cash at bank and in hand | 54/58 | €142,583 | €114,239 | -€28,345 | -19.9% |
| Deferred charges and accrued income | 490/1 | €64 | €6,961 | +€6,896 | +10,752% |
| Total equity and liabilities | 10/49 | €171,357 | €150,891 | -€20,465 | -11.9% |
| Equity | 10/15 | €120,705 | €61,853 | -€58,852 | -48.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €43,253 | +€41,393 | +2,225% |
| Distributable reserves | 133 | €1,860 | €43,253 | +€41,393 | +2,225% |
| Profit (loss) carried forward | 14 | €100,245 | €0 | -€100,245 | -100% |
| Amounts payable | 17/49 | €50,652 | €89,038 | +€38,387 | +75.8% |
| Amounts payable within one year | 42/48 | €50,652 | €89,038 | +€38,387 | +75.8% |
| Trade debts | 44 | €537 | €568 | +€31 | +5.8% |
| Suppliers | 440/4 | €537 | €568 | +€31 | +5.8% |
| Taxes, remuneration and social security | 45 | - | €3,569 | +€3,569 | |
| Taxes | 450/3 | - | €3,569 | +€3,569 | |
| Other amounts payable | 47/48 | €50,115 | €84,901 | +€34,787 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,996 | €5,311 | +€315 | +6.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €64,750 | €63,985 | -€765 | -1.2% |
| Operating profit (loss) | 9901 | €59,249 | €58,154 | -€1,095 | -1.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €950 | €692 | -€258 | -27.1% |
| Recurring financial charges | 65 | €950 | €692 | -€258 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €58,299 | €57,462 | -€837 | -1.4% |
| Income taxes | 67/77 | €12,101 | €16,069 | +€3,968 | +32.8% |
| Profit (loss) for the period | 9904 | €46,198 | €41,393 | -€4,805 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,198 | €41,393 | -€4,805 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.