CAP HOME: 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 HOME
Largest movements
- Cash -€35,767
down €35,767 (-88.4%), from €40,450 to €4,683
- Tangible fixed assets -€1,176
down €1,176 (-65.0%), from €1,810 to €634
- Receivables within one year +€501
new in 2025: €501
- Profit (loss) carried forward -€28,280
down €28,280, from €13,144 to -€15,136
- Tax, wage and social debts -€7,062
down €7,062 (-99.8%), from €7,077 to €15
of which Remuneration and social security: -€4,358
- Trade debts -€1,514
down €1,514 (-76.0%), from €1,993 to €479
- Gross operating margin -€23,195
down €23,195 (-89.0%), from €26,060 to €2,865
- Staff costs -€8,244
down €8,244 (-26.7%), from €30,828 to €22,584
- Depreciation -€1,471
down €1,471 (-70.3%), from €2,092 to €621
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,674 | €5,818 | -€36,856 | -86.4% |
| Fixed assets | 21/28 | €1,810 | €634 | -€1,176 | -65.0% |
| Tangible fixed assets | 22/27 | €1,810 | €634 | -€1,176 | -65.0% |
| Furniture and vehicles | 24 | €1,810 | €634 | -€1,176 | -65.0% |
| Current assets | 29/58 | €40,864 | €5,184 | -€35,680 | -87.3% |
| Amounts receivable within one year | 40/41 | - | €501 | +€501 | |
| Other amounts receivable | 41 | - | €501 | +€501 | |
| Cash at bank and in hand | 54/58 | €40,450 | €4,683 | -€35,767 | -88.4% |
| Deferred charges and accrued income | 490/1 | €414 | - | -€414 | |
| Total equity and liabilities | 10/49 | €42,674 | €5,818 | -€36,856 | -86.4% |
| Equity | 10/15 | €33,604 | €5,324 | -€28,280 | -84.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,144 | -€15,136 | -€28,280 | |
| Amounts payable | 17/49 | €9,070 | €494 | -€8,576 | -94.6% |
| Amounts payable within one year | 42/48 | €9,070 | €494 | -€8,576 | -94.6% |
| Trade debts | 44 | €1,993 | €479 | -€1,514 | -76.0% |
| Suppliers | 440/4 | €1,993 | €479 | -€1,514 | -76.0% |
| Taxes, remuneration and social security | 45 | €7,077 | €15 | -€7,062 | -99.8% |
| Taxes | 450/3 | €2,719 | €15 | -€2,704 | -99.4% |
| Remuneration and social security | 454/9 | €4,358 | - | -€4,358 | |
| Remuneration, social security and pensions | 62 | €30,828 | €22,584 | -€8,244 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,092 | €621 | -€1,471 | -70.3% |
| Other operating charges | 640/8 | €455 | €593 | +€138 | +30.3% |
| Gross operating margin | 9900 | €26,060 | €2,865 | -€23,195 | -89.0% |
| Operating profit (loss) | 9901 | -€7,315 | -€20,933 | -€13,618 | -186% |
| Financial charges | 65/66B | €167 | €277 | +€110 | +65.9% |
| Recurring financial charges | 65 | €167 | €277 | +€110 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,482 | -€21,210 | -€13,728 | -183% |
| Income taxes | 67/77 | €185 | -€47 | -€232 | |
| Profit (loss) for the period | 9904 | -€7,667 | -€21,163 | -€13,496 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,667 | -€21,163 | -€13,496 | -176% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.