CAPA-BEREKET: 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.
CAPA-BEREKET
Largest movements
- Receivables within one year +€32,860
up €32,860 (+133%), from €24,651 to €57,511
of which Other amounts receivable: +€37,727
- Tangible fixed assets -€19,518
down €19,518 (-25.5%), from €76,480 to €56,961
- Cash -€15,148
down €15,148 (-43.3%), from €34,975 to €19,827
mainly Receivables within one year (-€32,860) and Net result for the year (-€9,317)
- Tax, wage and social debts +€13,160
up €13,160 (+50.1%), from €26,294 to €39,454
of which Remuneration and social security: +€14,860
- Profit (loss) carried forward -€9,418
down €9,418 (-49.0%), from €19,222 to €9,804
- Current portion of long-term debt -€5,549
no longer reported in 2025 (was €5,549)
- Staff costs -€46,472
down €46,472 (-41.3%), from €112,607 to €66,135
- Gross operating margin -€32,158
down €32,158 (-27.8%), from €115,712 to €83,554
- Taxes -€13,587
down €13,587 (-70.9%), from €19,177 to €5,590
- Depreciation +€12,122
up €12,122 (+144%), from €8,429 to €20,551
- Financial income -€11,157
no longer reported in 2025 (was €11,157)
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 | €137,804 | €135,997 | -€1,807 | -1.3% |
| Fixed assets | 21/28 | €77,815 | €58,297 | -€19,518 | -25.1% |
| Tangible fixed assets | 22/27 | €76,480 | €56,961 | -€19,518 | -25.5% |
| Furniture and vehicles | 24 | €76,480 | €56,961 | -€19,518 | -25.5% |
| Financial fixed assets | 28 | €1,336 | €1,336 | = | 0.0% |
| Current assets | 29/58 | €59,989 | €77,700 | +€17,711 | +29.5% |
| Amounts receivable within one year | 40/41 | €24,651 | €57,511 | +€32,860 | +133% |
| Trade receivables | 40 | €11,778 | €6,911 | -€4,867 | -41.3% |
| Other amounts receivable | 41 | €12,873 | €50,600 | +€37,727 | +293% |
| Cash at bank and in hand | 54/58 | €34,975 | €19,827 | -€15,148 | -43.3% |
| Deferred charges and accrued income | 490/1 | €362 | €362 | = | 0.0% |
| Total equity and liabilities | 10/49 | €137,804 | €135,997 | -€1,807 | -1.3% |
| Equity | 10/15 | €39,682 | €30,264 | -€9,418 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,222 | €9,804 | -€9,418 | -49.0% |
| Amounts payable | 17/49 | €98,122 | €105,733 | +€7,611 | +7.8% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €78,122 | €85,733 | +€7,611 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €5,549 | - | -€5,549 | |
| Taxes, remuneration and social security | 45 | €26,294 | €39,454 | +€13,160 | +50.1% |
| Taxes | 450/3 | €5,978 | €4,278 | -€1,700 | -28.4% |
| Remuneration and social security | 454/9 | €20,316 | €35,176 | +€14,860 | +73.1% |
| Other amounts payable | 47/48 | €46,279 | €46,279 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €112,607 | €66,135 | -€46,472 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,429 | €20,551 | +€12,122 | +144% |
| Other operating charges | 640/8 | €4,383 | €549 | -€3,834 | -87.5% |
| Gross operating margin | 9900 | €115,712 | €83,554 | -€32,158 | -27.8% |
| Operating profit (loss) | 9901 | -€9,706 | -€3,680 | +€6,026 | +62.1% |
| Financial income | 75/76B | €11,157 | - | -€11,157 | |
| Recurring financial income | 75 | €11,157 | - | -€11,157 | |
| Financial charges | 65/66B | €547 | €46 | -€501 | -91.5% |
| Recurring financial charges | 65 | €547 | €46 | -€501 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €903 | -€3,727 | -€4,630 | |
| Income taxes | 67/77 | €19,177 | €5,590 | -€13,587 | -70.9% |
| Profit (loss) for the period | 9904 | -€18,274 | -€9,317 | +€8,957 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,274 | -€9,317 | +€8,957 | +49.0% |
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 23 October 2026 via checked.be.