CAP WISSANT: 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 WISSANT
Largest movements
- Receivables after one year +€17,000
up €17,000 (+14.6%), from €116,822 to €133,822
- Cash -€17,000
down €17,000 (-99.8%), from €17,030 to €30
mainly Receivables after one year (-€17,000) and Receivables within one year (-€4,354)
- Receivables within one year +€4,354
up €4,354 (+150%), from €2,894 to €7,248
- Profit (loss) carried forward +€3,391
up €3,391 (+4.0%), from €84,267 to €87,659
- Financial income +€779
up €779 (+21.8%), from €3,575 to €4,354
- Gross operating margin -€440
down €440 (-84.3%), from -€522 to -€962
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.
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 | €136,745 | €141,099 | +€4,354 | +3.2% |
| Current assets | 29/58 | €136,745 | €141,099 | +€4,354 | +3.2% |
| Amounts receivable after more than one year | 29 | €116,822 | €133,822 | +€17,000 | +14.6% |
| Other amounts receivable | 291 | €116,822 | €133,822 | +€17,000 | +14.6% |
| Amounts receivable within one year | 40/41 | €2,894 | €7,248 | +€4,354 | +150% |
| Other amounts receivable | 41 | €2,894 | €7,248 | +€4,354 | +150% |
| Cash at bank and in hand | 54/58 | €17,030 | €30 | -€17,000 | -99.8% |
| Total equity and liabilities | 10/49 | €136,745 | €141,099 | +€4,354 | +3.2% |
| Equity | 10/15 | €130,467 | €133,859 | +€3,391 | +2.6% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Capital | 10 | €42,000 | €42,000 | = | 0.0% |
| Issued capital | 100 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | €4,200 | €4,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,200 | €4,200 | = | 0.0% |
| Legal reserve | 130 | €4,200 | €4,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,267 | €87,659 | +€3,391 | +4.0% |
| Amounts payable | 17/49 | €6,278 | €7,240 | +€962 | +15.3% |
| Amounts payable within one year | 42/48 | €2,835 | €3,797 | +€962 | +33.9% |
| Trade debts | 44 | - | €962 | +€962 | |
| Suppliers | 440/4 | - | €962 | +€962 | |
| Other amounts payable | 47/48 | €2,835 | €2,835 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,443 | €3,443 | = | 0.0% |
| Gross operating margin | 9900 | -€522 | -€962 | -€440 | -84.3% |
| Operating profit (loss) | 9901 | -€522 | -€962 | -€440 | -84.3% |
| Financial income | 75/76B | €3,575 | €4,354 | +€779 | +21.8% |
| Recurring financial income | 75 | €3,575 | €4,354 | +€779 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €3,052 | €3,391 | +€339 | +11.1% |
| Profit (loss) for the period | 9904 | €3,052 | €3,391 | +€339 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,052 | €3,391 | +€339 | +11.1% |
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 26 October 2026 via checked.be.