CAP PURCHASING SOLUTIONS: 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 PURCHASING SOLUTIONS
Largest movements
- Cash +€131,088
up €131,088 (+77.7%), from €168,724 to €299,812
mainly Trade debts (+€99,541) and Net result for the year (+€70,139)
- Receivables within one year +€45,429
up €45,429 (+21.0%), from €216,672 to €262,101
of which Trade receivables: +€51,658
- Trade debts +€99,541
up €99,541 (+40.6%), from €245,067 to €344,607
- Profit (loss) carried forward +€70,139
up €70,139 (+35.1%), from -€199,988 to -€129,849
- Tax, wage and social debts +€23,315
up €23,315 (+60.4%), from €38,594 to €61,909
of which Taxes: +€11,797
- Other debts -€14,634
down €14,634 (-24.0%), from €60,932 to €46,298
- Other operating charges -€186,020
down €186,020 (-94.9%), from €196,120 to €10,100
- Gross operating margin +€114,392
up €114,392 (+31.4%), from €364,856 to €479,248
- Staff costs +€37,169
up €37,169 (+10.8%), from €345,122 to €382,291
- Depreciation -€8,083
down €8,083 (-41.7%), from €19,407 to €11,323
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 | €420,094 | €598,165 | +€178,072 | +42.4% |
| Fixed assets | 21/28 | €26,134 | €27,936 | +€1,802 | +6.9% |
| Tangible fixed assets | 22/27 | €13,771 | €15,479 | +€1,708 | +12.4% |
| Plant, machinery and equipment | 23 | - | €3,281 | +€3,281 | |
| Furniture and vehicles | 24 | €13,771 | €12,198 | -€1,573 | -11.4% |
| Financial fixed assets | 28 | €12,363 | €12,457 | +€94 | +0.8% |
| Current assets | 29/58 | €393,960 | €570,230 | +€176,270 | +44.7% |
| Amounts receivable within one year | 40/41 | €216,672 | €262,101 | +€45,429 | +21.0% |
| Trade receivables | 40 | €210,443 | €262,101 | +€51,658 | +24.5% |
| Other amounts receivable | 41 | €6,229 | €0 | -€6,229 | -100.0% |
| Cash at bank and in hand | 54/58 | €168,724 | €299,812 | +€131,088 | +77.7% |
| Deferred charges and accrued income | 490/1 | €8,565 | €8,317 | -€247 | -2.9% |
| Total equity and liabilities | 10/49 | €420,094 | €598,165 | +€178,072 | +42.4% |
| Equity | 10/15 | €75,212 | €145,351 | +€70,139 | +93.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €255,200 | €255,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €239,200 | €239,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,988 | -€129,849 | +€70,139 | +35.1% |
| Amounts payable | 17/49 | €344,882 | €452,815 | +€107,933 | +31.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €344,593 | €452,814 | +€108,222 | +31.4% |
| Trade debts | 44 | €245,067 | €344,607 | +€99,541 | +40.6% |
| Suppliers | 440/4 | €245,067 | €344,607 | +€99,541 | +40.6% |
| Taxes, remuneration and social security | 45 | €38,594 | €61,909 | +€23,315 | +60.4% |
| Taxes | 450/3 | €20,073 | €31,870 | +€11,797 | +58.8% |
| Remuneration and social security | 454/9 | €18,521 | €30,039 | +€11,518 | +62.2% |
| Other amounts payable | 47/48 | €60,932 | €46,298 | -€14,634 | -24.0% |
| Accrued charges and deferred income | 492/3 | €289 | €0 | -€289 | -99.9% |
| Remuneration, social security and pensions | 62 | €345,122 | €382,291 | +€37,169 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,407 | €11,323 | -€8,083 | -41.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €196,120 | €10,100 | -€186,020 | -94.9% |
| Gross operating margin | 9900 | €364,856 | €479,248 | +€114,392 | +31.4% |
| Operating profit (loss) | 9901 | -€195,793 | €75,534 | +€271,327 | |
| Financial income | 75/76B | €650 | €312 | -€337 | -51.9% |
| Recurring financial income | 75 | €650 | €312 | -€337 | -51.9% |
| Financial charges | 65/66B | €4,188 | €4,185 | -€3 | -0.1% |
| Recurring financial charges | 65 | €4,188 | €4,185 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€199,331 | €71,661 | +€270,992 | |
| Income taxes | 67/77 | €915 | €1,522 | +€607 | +66.3% |
| Profit (loss) for the period | 9904 | -€200,246 | €70,139 | +€270,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€200,246 | €70,139 | +€270,385 |
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 5 October 2026 via checked.be.