CAP SOURIRE: 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 SOURIRE
Largest movements
- Tangible fixed assets +€177,062
up €177,062 (+62.4%), from €283,887 to €460,949
of which Other tangible fixed assets: +€177,062
- Short-term financial debts +€169,292
up €169,292 (+68.6%), from €246,794 to €416,086
- Other debts +€67,700
up €67,700 (+160%), from €42,183 to €109,883
- Profit (loss) carried forward -€36,281
down €36,281 (-75.2%), from -€48,233 to -€84,514
- Trade debts -€23,046
down €23,046 (-93.5%), from €24,638 to €1,592
- Financial charges +€12,059
up €12,059 (+144%), from €8,372 to €20,431
- Other operating charges -€10,293
down €10,293 (-96.2%), from €10,700 to €407
- Gross operating margin -€4,284
down €4,284 (-38.4%), from -€11,159 to -€15,442
- Purchases and services +€4,284
up €4,284 (+38.4%), from €11,159 to €15,442
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,981 | €461,647 | +€177,665 | +62.6% |
| Fixed assets | 21/28 | €283,887 | €460,949 | +€177,062 | +62.4% |
| Tangible fixed assets | 22/27 | €283,887 | €460,949 | +€177,062 | +62.4% |
| Land and buildings | 22 | €22,581 | €22,581 | = | 0.0% |
| Other tangible fixed assets | 26 | €261,306 | €438,368 | +€177,062 | +67.8% |
| Current assets | 29/58 | €95 | €698 | +€603 | +637% |
| Cash at bank and in hand | 54/58 | €95 | €698 | +€603 | +637% |
| Total equity and liabilities | 10/49 | €283,981 | €461,647 | +€177,665 | +62.6% |
| Equity | 10/15 | -€29,633 | -€65,914 | -€36,281 | -122% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,233 | -€84,514 | -€36,281 | -75.2% |
| Amounts payable | 17/49 | €313,615 | €527,560 | +€213,946 | +68.2% |
| Amounts payable within one year | 42/48 | €313,615 | €527,560 | +€213,946 | +68.2% |
| Financial debts | 43 | €246,794 | €416,086 | +€169,292 | +68.6% |
| Credit institutions | 430/8 | €246,794 | €416,086 | +€169,292 | +68.6% |
| Trade debts | 44 | €24,638 | €1,592 | -€23,046 | -93.5% |
| Suppliers | 440/4 | €24,638 | €1,592 | -€23,046 | -93.5% |
| Other amounts payable | 47/48 | €42,183 | €109,883 | +€67,700 | +160% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,159 | €15,442 | +€4,284 | +38.4% |
| Other operating charges | 640/8 | €10,700 | €407 | -€10,293 | -96.2% |
| Gross operating margin | 9900 | -€11,159 | -€15,442 | -€4,284 | -38.4% |
| Operating profit (loss) | 9901 | -€21,859 | -€15,850 | +€6,010 | +27.5% |
| Financial charges | 65/66B | €8,372 | €20,431 | +€12,059 | +144% |
| Recurring financial charges | 65 | €8,372 | €20,431 | +€12,059 | +144% |
| Profit (loss) for the period before taxes | 9903 | -€30,232 | -€36,281 | -€6,049 | -20.0% |
| Profit (loss) for the period | 9904 | -€30,232 | -€36,281 | -€6,049 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,232 | -€36,281 | -€6,049 | -20.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.