CAP SANTE: 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 SANTE
Largest movements
- Receivables within one year +€38,043
up €38,043 (+54.2%), from €70,180 to €108,223
- Cash +€15,929
up €15,929 (+170.2%), from €9,358 to €25,287
mainly Net result for the year (+€49,873) and Tax, wage and social debts (+€8,592)
- Deferred charges and accrued income +€8,102
up €8,102 (+80.3%), from €10,085 to €18,187
- Profit (loss) carried forward +€49,873
new in 2025: €49,873
- Tax, wage and social debts +€8,592
up €8,592 (+34.7%), from €24,748 to €33,340
- Accrued charges and deferred income +€3,490
new in 2025: €3,490
- Gross operating margin +€34,649
up €34,649 (+106.4%), from €32,575 to €67,224
- Taxes +€9,553
up €9,553 (+86.9%), from €10,993 to €20,546
- Staff costs -€8,804
no longer reported in 2025 (was €8,804)
- Financial income +€2,087
up €2,087 (+64.7%), from €3,226 to €5,313
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 | €93,391 | €156,641 | +€63,250 | +67.7% |
| Fixed assets | 21/28 | €3,768 | €4,944 | +€1,176 | +31.2% |
| Tangible fixed assets | 22/27 | €3,486 | €4,662 | +€1,176 | +33.7% |
| Plant, machinery and equipment | 23 | €1,876 | €1,609 | -€267 | -14.2% |
| Furniture and vehicles | 24 | €1,610 | €3,053 | +€1,443 | +89.6% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €89,623 | €151,697 | +€62,074 | +69.3% |
| Amounts receivable within one year | 40/41 | €70,180 | €108,223 | +€38,043 | +54.2% |
| Other amounts receivable | 41 | €70,180 | €108,223 | +€38,043 | +54.2% |
| Cash at bank and in hand | 54/58 | €9,358 | €25,287 | +€15,929 | +170.2% |
| Deferred charges and accrued income | 490/1 | €10,085 | €18,187 | +€8,102 | +80.3% |
| Total equity and liabilities | 10/49 | €93,391 | €156,641 | +€63,250 | +67.7% |
| Equity | 10/15 | €64,501 | €114,374 | +€49,873 | +77.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €61,001 | €61,001 | = | 0.0% |
| Distributable reserves | 133 | €61,001 | €61,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €49,873 | +€49,873 | |
| Amounts payable | 17/49 | €28,890 | €42,267 | +€13,377 | +46.3% |
| Amounts payable within one year | 42/48 | €28,890 | €38,777 | +€9,887 | +34.2% |
| Trade debts | 44 | €4,142 | €5,437 | +€1,295 | +31.3% |
| Suppliers | 440/4 | €4,142 | €5,437 | +€1,295 | +31.3% |
| Taxes, remuneration and social security | 45 | €24,748 | €33,340 | +€8,592 | +34.7% |
| Taxes | 450/3 | €24,748 | €33,340 | +€8,592 | +34.7% |
| Accrued charges and deferred income | 492/3 | - | €3,490 | +€3,490 | |
| Remuneration, social security and pensions | 62 | €8,804 | - | -€8,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €1,297 | +€584 | +81.9% |
| Other operating charges | 640/8 | - | €577 | +€577 | |
| Gross operating margin | 9900 | €32,575 | €67,224 | +€34,649 | +106.4% |
| Operating profit (loss) | 9901 | €23,058 | €65,350 | +€42,292 | +183.4% |
| Financial income | 75/76B | €3,226 | €5,313 | +€2,087 | +64.7% |
| Recurring financial income | 75 | €3,226 | €5,313 | +€2,087 | +64.7% |
| Financial charges | 65/66B | €96 | €244 | +€148 | +154.2% |
| Recurring financial charges | 65 | €96 | €244 | +€148 | +154.2% |
| Profit (loss) for the period before taxes | 9903 | €26,188 | €70,419 | +€44,231 | +168.9% |
| Income taxes | 67/77 | €10,993 | €20,546 | +€9,553 | +86.9% |
| Profit (loss) for the period | 9904 | €15,195 | €49,873 | +€34,678 | +228.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,195 | €49,873 | +€34,678 | +228.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.