CAP2COACH: 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.
CAP2COACH
Largest movements
- Receivables within one year -€5,190
down €5,190 (-77.2%), from €6,725 to €1,535
of which Trade receivables: -€3,894
- Cash +€5,093
up €5,093 (+349.4%), from €1,458 to €6,551
mainly Receivables within one year (+€5,190) and Deferred charges and accrued income (+€3,567)
- Deferred charges and accrued income -€3,567
down €3,567 (-92.6%), from €3,850 to €283
- Tangible fixed assets -€2,765
down €2,765 (-34.8%), from €7,937 to €5,172
of which Other tangible fixed assets: -€5,878
- Profit (loss) carried forward -€6,768
down €6,768, from €2,228 to -€4,540
- Advances received -€3,388
no longer reported in 2025 (was €3,388)
- Trade debts +€3,228
up €3,228 (+86.8%), from €3,719 to €6,947
of which Suppliers: +€3,228
- Tax, wage and social debts +€658
up €658 (+17.1%), from €3,852 to €4,510
of which Taxes: +€490
- Purchases and services +€128,227
new in 2025: €128,227
- Gross operating margin +€10,805
up €10,805, from -€10,714 to €91
- Financial charges +€1,632
up €1,632 (+126.4%), from €1,291 to €2,922
of which Financial charges: +€1,632
- Depreciation -€262
down €262 (-7.3%), from €3,583 to €3,321
- Staff costs +€152
new in 2025: €152
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 | €20,074 | €13,645 | -€6,429 | -32.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €8,041 | €5,275 | -€2,765 | -34.4% |
| Tangible fixed assets | 22/27 | €7,937 | €5,172 | -€2,765 | -34.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,060 | €1,402 | -€658 | -31.9% |
| Leasing and similar rights | 25 | €0 | €3,770 | +€3,770 | |
| Other tangible fixed assets | 26 | €5,878 | - | -€5,878 | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €103 | €103 | = | 0.0% |
| Current assets | 29/58 | €12,033 | €8,370 | -€3,663 | -30.4% |
| Amounts receivable within one year | 40/41 | €6,725 | €1,535 | -€5,190 | -77.2% |
| Trade receivables | 40 | €3,992 | €98 | -€3,894 | -97.6% |
| Other amounts receivable | 41 | €2,734 | €1,438 | -€1,296 | -47.4% |
| Cash at bank and in hand | 54/58 | €1,458 | €6,551 | +€5,093 | +349.4% |
| Deferred charges and accrued income | 490/1 | €3,850 | €283 | -€3,567 | -92.6% |
| Total equity and liabilities | 10/49 | €20,074 | €13,645 | -€6,429 | -32.0% |
| Equity | 10/15 | €8,228 | €1,460 | -€6,768 | -82.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,228 | -€4,540 | -€6,768 | |
| Amounts payable | 17/49 | €11,845 | €12,185 | +€339 | +2.9% |
| Amounts payable within one year | 42/48 | €11,845 | €12,185 | +€339 | +2.9% |
| Trade debts | 44 | €3,719 | €6,947 | +€3,228 | +86.8% |
| Suppliers | 440/4 | €3,719 | €6,947 | +€3,228 | +86.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €3,388 | - | -€3,388 | |
| Taxes, remuneration and social security | 45 | €3,852 | €4,510 | +€658 | +17.1% |
| Taxes | 450/3 | €3,852 | €4,342 | +€490 | +12.7% |
| Remuneration and social security | 454/9 | €0 | €168 | +€168 | |
| Other amounts payable | 47/48 | €887 | €728 | -€158 | -17.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €128,227 | +€128,227 | |
| Remuneration, social security and pensions | 62 | - | €152 | +€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,583 | €3,321 | -€262 | -7.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€10,714 | €91 | +€10,805 | |
| Operating profit (loss) | 9901 | -€14,681 | -€3,769 | +€10,912 | +74.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,291 | €2,922 | +€1,632 | +126.4% |
| Recurring financial charges | 65 | €1,291 | €2,922 | +€1,632 | +126.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€15,972 | -€6,691 | +€9,280 | +58.1% |
| Income taxes | 67/77 | €58 | €77 | +€19 | +31.9% |
| Profit (loss) for the period | 9904 | -€16,030 | -€6,768 | +€9,262 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,030 | -€6,768 | +€9,262 | +57.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.