CAP-DIPRO: what changed
Two fiscal 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-DIPRO
Largest movements
- Cash +€656,612
up €656,612 (+72.9%), from €900,204 to €1.6m
mainly Net result for the year (+€475,243) and Current investments (+€203,110)
- Current investments -€203,110
down €203,110 (-2.8%), from €7.3m to €7.1m
- Profit (loss) carried forward +€471,097
up €471,097 (+11.7%), from €4.0m to €4.5m
- Other operating charges -€290,010
down €290,010 (-26.2%), from €1.1m to €817,360
- Financial charges +€169,486
up €169,486 (+150.6%), from €112,548 to €282,034
- Financial income -€88,601
down €88,601 (-18.5%), from €479,307 to €390,707
- Purchases and services -€73,257
no longer reported in 2025 (was €73,257)
- Gross operating margin +€20,555
up €20,555 (+1.8%), from €1.2m to €1.2m
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 | €8,192,554 | €8,626,056 | +€433,502 | +5.3% |
| Current assets | 29/58 | €8,192,554 | €8,626,056 | +€433,502 | +5.3% |
| Current investments | 50/53 | €7,272,350 | €7,069,240 | -€203,110 | -2.8% |
| Cash at bank and in hand | 54/58 | €900,204 | €1,556,816 | +€656,612 | +72.9% |
| Deferred charges and accrued income | 490/1 | €20,000 | - | -€20,000 | |
| Total equity and liabilities | 10/49 | €8,192,554 | €8,626,056 | +€433,502 | +5.3% |
| Equity | 10/15 | €8,104,377 | €8,579,620 | +€475,243 | +5.9% |
| Contributions | 10/11 | €4,000,000 | €4,000,000 | = | 0.0% |
| Capital | 10 | €4,000,000 | €4,000,000 | = | 0.0% |
| Reserves | 13 | €77,840 | €81,986 | +€4,146 | +5.3% |
| Profit (loss) carried forward | 14 | €4,026,538 | €4,497,635 | +€471,097 | +11.7% |
| Amounts payable | 17/49 | €88,176 | €46,436 | -€41,741 | -47.3% |
| Amounts payable within one year | 42/48 | €82,876 | €46,436 | -€36,441 | -44.0% |
| Trade debts | 44 | €50,637 | €8,258 | -€42,379 | -83.7% |
| Suppliers | 440/4 | €50,637 | €8,258 | -€42,379 | -83.7% |
| Taxes, remuneration and social security | 45 | €32,240 | €38,178 | +€5,938 | +18.4% |
| Taxes | 450/3 | €32,240 | €38,178 | +€5,938 | +18.4% |
| Accrued charges and deferred income | 492/3 | €5,300 | - | -€5,300 | |
| Non-recurring operating income | 76A | - | €10,681 | +€10,681 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,257 | - | -€73,257 | |
| Other operating charges | 640/8 | €1,107,370 | €817,360 | -€290,010 | -26.2% |
| Non-recurring operating charges | 66A | - | €354 | +€354 | |
| Gross operating margin | 9900 | €1,169,668 | €1,190,223 | +€20,555 | +1.8% |
| Operating profit (loss) | 9901 | €62,297 | €372,509 | +€310,212 | +498.0% |
| Financial income | 75/76B | €479,307 | €390,707 | -€88,601 | -18.5% |
| Recurring financial income | 75 | €479,307 | €390,707 | -€88,601 | -18.5% |
| Financial charges | 65/66B | €112,548 | €282,034 | +€169,486 | +150.6% |
| Recurring financial charges | 65 | €112,548 | €282,034 | +€169,486 | +150.6% |
| Profit (loss) for the period before taxes | 9903 | €429,056 | €481,182 | +€52,125 | +12.1% |
| Income taxes | 67/77 | €7,642 | €5,938 | -€1,703 | -22.3% |
| Profit (loss) for the period | 9904 | €421,415 | €475,243 | +€53,829 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €421,415 | €475,243 | +€53,829 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.