CAP.J (Centre d'Orientation Educative): 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.J (Centre d'Orientation Educative)
Largest movements
- Cash -€262,766
down €262,766 (-61.5%), from €427,075 to €164,310
mainly Debts within one year (-€299,433) and Debts after one year (-€13,963)
- Tangible fixed assets -€20,817
down €20,817 (-6.7%), from €311,782 to €290,964
of which Land and buildings: -€16,256
- Receivables within one year -€8,227
down €8,227 (-14.2%), from €58,089 to €49,861
of which Other amounts receivable: -€8,177
- Debts within one year -€299,433
down €299,433 (-61.0%), from €491,241 to €191,807
- Accrued charges and deferred income +€32,655
up €32,655 (+44.4%), from €73,533 to €106,188
- Debts after one year -€13,963
down €13,963 (-8.6%), from €162,869 to €148,906
- Profit (loss) carried forward -€10,128
down €10,128 (-18.0%), from €56,188 to €46,060
- Purchases and services +€68,740
new in 2025: €68,740
- Staff costs +€26,815
up €26,815 (+5.9%), from €456,999 to €483,814
- Gross operating margin +€12,926
up €12,926 (+2.7%), from €484,529 to €497,456
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €798,376 | €507,135 | -€291,240 | -36.5% |
| Fixed assets | 21/28 | €312,882 | €292,964 | -€19,917 | -6.4% |
| Tangible fixed assets | 22/27 | €311,782 | €290,964 | -€20,817 | -6.7% |
| Land and buildings | 22 | €301,829 | €285,572 | -€16,256 | -5.4% |
| Plant, machinery and equipment | 23 | €6,135 | €5,392 | -€743 | -12.1% |
| Furniture and vehicles | 24 | €3,818 | €0 | -€3,818 | -100% |
| Financial fixed assets | 28 | €1,100 | €2,000 | +€900 | +81.8% |
| Current assets | 29/58 | €485,494 | €214,171 | -€271,323 | -55.9% |
| Amounts receivable within one year | 40/41 | €58,089 | €49,861 | -€8,227 | -14.2% |
| Trade receivables | 40 | €50 | €0 | -€50 | -100% |
| Other amounts receivable | 41 | €58,039 | €49,861 | -€8,177 | -14.1% |
| Cash at bank and in hand | 54/58 | €427,075 | €164,310 | -€262,766 | -61.5% |
| Deferred charges and accrued income | 490/1 | €331 | €0 | -€331 | -100% |
| Total equity and liabilities | 10/49 | €798,376 | €507,135 | -€291,240 | -36.5% |
| Equity | 10/15 | €70,733 | €60,234 | -€10,499 | -14.8% |
| Profit (loss) carried forward | 14 | €56,188 | €46,060 | -€10,128 | -18.0% |
| Investment grants | 15 | €14,545 | €14,174 | -€371 | -2.6% |
| Amounts payable | 17/49 | €727,643 | €446,901 | -€280,741 | -38.6% |
| Amounts payable after more than one year | 17 | €162,869 | €148,906 | -€13,963 | -8.6% |
| Financial debts | 170/4 | €162,869 | €148,906 | -€13,963 | -8.6% |
| Amounts payable within one year | 42/48 | €491,241 | €191,807 | -€299,433 | -61.0% |
| Current portion of amounts payable after more than one year | 42 | €13,930 | €13,963 | +€33 | +0.2% |
| Trade debts | 44 | €423 | €174 | -€249 | -58.9% |
| Suppliers | 440/4 | €423 | €174 | -€249 | -58.9% |
| Taxes, remuneration and social security | 45 | €73,694 | €72,525 | -€1,169 | -1.6% |
| Taxes | 450/3 | €11,764 | €12,736 | +€972 | +8.3% |
| Remuneration and social security | 454/9 | €61,931 | €59,789 | -€2,141 | -3.5% |
| Accrued charges and deferred income | 492/3 | €73,533 | €106,188 | +€32,655 | +44.4% |
| Membership fees, donations, legacies and grants | 73 | - | €561,738 | +€561,738 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €68,740 | +€68,740 | |
| Remuneration, social security and pensions | 62 | €456,999 | €483,814 | +€26,815 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,813 | €20,817 | +€4 | 0.0% |
| Other operating charges | 640/8 | €1,695 | €2,334 | +€639 | +37.7% |
| Gross operating margin | 9900 | €484,529 | €497,456 | +€12,926 | +2.7% |
| Operating profit (loss) | 9901 | €5,021 | -€9,510 | -€14,531 | |
| Financial income | 75/76B | €468 | €4,614 | +€4,146 | +886% |
| Recurring financial income | 75 | €468 | €4,614 | +€4,146 | +886% |
| Financial charges | 65/66B | €5,490 | €5,232 | -€257 | -4.7% |
| Recurring financial charges | 65 | €5,490 | €5,232 | -€257 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | - | -€10,128 | -€10,128 | |
| Profit (loss) for the period | 9904 | - | -€10,128 | -€10,128 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€10,128 | -€10,128 |
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 20 October 2026 via checked.be.