CAP DETENTE: 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 DETENTE
Largest movements
- Receivables within one year +€22,373
up €22,373 (+700%), from €3,194 to €25,567
of which Other amounts receivable: +€18,916
- Cash -€1,067
down €1,067 (-87.8%), from €1,216 to €149
mainly Receivables within one year (-€22,373) and Short-term financial debts (-€13,100)
- Deferred charges and accrued income +€548
new in 2025: €548
- Tangible fixed assets -€278
down €278 (-61.7%), from €450 to €173
of which Plant, machinery and equipment: -€220
- Profit (loss) carried forward +€51,194
up €51,194 (+92.4%), from -€55,388 to -€4,194
- Short-term financial debts -€13,100
no longer reported in 2025 (was €13,100)
- Trade debts -€9,723
down €9,723 (-82.1%), from €11,840 to €2,117
- Other debts -€9,708
down €9,708 (-58.1%), from €16,708 to €7,000
- Tax, wage and social debts +€2,915
new in 2025: €2,915
- Gross operating margin +€15,100
up €15,100 (+37.8%), from €39,905 to €55,005
- Other operating charges +€2,959
up €2,959 (+304%), from €974 to €3,933
- Depreciation -€889
down €889 (-76.2%), from €1,167 to €278
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 | €4,860 | €26,437 | +€21,577 | +444% |
| Fixed assets | 21/28 | €450 | €173 | -€278 | -61.7% |
| Tangible fixed assets | 22/27 | €450 | €173 | -€278 | -61.7% |
| Land and buildings | 22 | €230 | €173 | -€58 | -25.0% |
| Plant, machinery and equipment | 23 | €220 | €0 | -€220 | -100% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €4,410 | €26,265 | +€21,855 | +496% |
| Amounts receivable within one year | 40/41 | €3,194 | €25,567 | +€22,373 | +700% |
| Trade receivables | 40 | €2,419 | €5,876 | +€3,457 | +143% |
| Other amounts receivable | 41 | €775 | €19,691 | +€18,916 | +2,441% |
| Cash at bank and in hand | 54/58 | €1,216 | €149 | -€1,067 | -87.8% |
| Deferred charges and accrued income | 490/1 | - | €548 | +€548 | |
| Total equity and liabilities | 10/49 | €4,860 | €26,437 | +€21,577 | +444% |
| Equity | 10/15 | -€36,788 | €14,406 | +€51,194 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,388 | -€4,194 | +€51,194 | +92.4% |
| Amounts payable | 17/49 | €41,648 | €12,032 | -€29,616 | -71.1% |
| Amounts payable within one year | 42/48 | €41,648 | €12,032 | -€29,616 | -71.1% |
| Financial debts | 43 | €13,100 | - | -€13,100 | |
| Other loans | 439 | €13,100 | - | -€13,100 | |
| Trade debts | 44 | €11,840 | €2,117 | -€9,723 | -82.1% |
| Suppliers | 440/4 | €11,840 | €2,117 | -€9,723 | -82.1% |
| Taxes, remuneration and social security | 45 | - | €2,915 | +€2,915 | |
| Taxes | 450/3 | - | €2,915 | +€2,915 | |
| Other amounts payable | 47/48 | €16,708 | €7,000 | -€9,708 | -58.1% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €278 | -€889 | -76.2% |
| Other operating charges | 640/8 | €974 | €3,933 | +€2,959 | +304% |
| Gross operating margin | 9900 | €39,905 | €55,005 | +€15,100 | +37.8% |
| Operating profit (loss) | 9901 | €37,764 | €50,795 | +€13,031 | +34.5% |
| Financial income | 75/76B | - | €548 | +€548 | |
| Recurring financial income | 75 | - | €548 | +€548 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €37,629 | €51,193 | +€13,564 | +36.0% |
| Profit (loss) for the period | 9904 | €37,629 | €51,193 | +€13,564 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,629 | €51,193 | +€13,564 | +36.0% |
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 21 October 2026 via checked.be.