Capacitan: 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.
Capacitan
Largest movements
- Receivables within one year +€6,397
up €6,397 (+502.9%), from €1,272 to €7,669
of which Trade receivables: +€7,142
- Cash -€4,579
down €4,579 (-13.7%), from €33,442 to €28,863
mainly Contributions, distributions and other (-€10,000) and Receivables within one year (-€6,397)
- Tangible fixed assets -€1,231
down €1,231 (-42.5%), from €2,898 to €1,667
of which Furniture and vehicles: -€1,080
- Deferred charges and accrued income +€532
up €532 (+38.1%), from €1,394 to €1,925
- Profit (loss) carried forward -€20,251
down €20,251 (-100.0%), from €20,251 to €0
- Reserves +€11,794
new in 2025: €11,794
- Other debts +€5,749
up €5,749 (+124.2%), from €4,630 to €10,379
- Trade debts +€1,921
up €1,921 (+137.7%), from €1,395 to €3,316
- Tax, wage and social debts +€1,904
up €1,904 (+575.4%), from €331 to €2,235
- Gross operating margin +€2,309
up €2,309 (+107.9%), from €2,141 to €4,450
- Depreciation +€434
up €434 (+54.4%), from €798 to €1,231
- Taxes +€404
up €404 (+122.1%), from €331 to €735
- Other operating charges +€71
up €71 (+9.5%), from €749 to €820
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 | €39,006 | €40,125 | +€1,118 | +2.9% |
| Fixed assets | 21/28 | €2,898 | €1,667 | -€1,231 | -42.5% |
| Tangible fixed assets | 22/27 | €2,898 | €1,667 | -€1,231 | -42.5% |
| Plant, machinery and equipment | 23 | €152 | €0 | -€152 | -100.0% |
| Furniture and vehicles | 24 | €2,747 | €1,667 | -€1,080 | -39.3% |
| Current assets | 29/58 | €36,108 | €38,458 | +€2,350 | +6.5% |
| Amounts receivable within one year | 40/41 | €1,272 | €7,669 | +€6,397 | +502.9% |
| Trade receivables | 40 | - | €7,142 | +€7,142 | |
| Other amounts receivable | 41 | €1,272 | €527 | -€745 | -58.5% |
| Cash at bank and in hand | 54/58 | €33,442 | €28,863 | -€4,579 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,925 | +€532 | +38.1% |
| Total equity and liabilities | 10/49 | €39,006 | €40,125 | +€1,118 | +2.9% |
| Equity | 10/15 | €32,651 | €24,194 | -€8,456 | -25.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €11,794 | +€11,794 | |
| Distributable reserves | 133 | - | €11,794 | +€11,794 | |
| Profit (loss) carried forward | 14 | €20,251 | €0 | -€20,251 | -100.0% |
| Amounts payable | 17/49 | €6,356 | €15,930 | +€9,574 | +150.6% |
| Amounts payable within one year | 42/48 | €6,356 | €15,930 | +€9,574 | +150.6% |
| Trade debts | 44 | €1,395 | €3,316 | +€1,921 | +137.7% |
| Suppliers | 440/4 | €1,395 | €3,316 | +€1,921 | +137.7% |
| Taxes, remuneration and social security | 45 | €331 | €2,235 | +€1,904 | +575.4% |
| Taxes | 450/3 | €331 | €2,235 | +€1,904 | +575.4% |
| Other amounts payable | 47/48 | €4,630 | €10,379 | +€5,749 | +124.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €1,231 | +€434 | +54.4% |
| Other operating charges | 640/8 | €749 | €820 | +€71 | +9.5% |
| Gross operating margin | 9900 | €2,141 | €4,450 | +€2,309 | +107.9% |
| Operating profit (loss) | 9901 | €594 | €2,398 | +€1,805 | +303.8% |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.2% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.2% |
| Financial charges | 65/66B | €146 | €120 | -€25 | -17.5% |
| Recurring financial charges | 65 | €146 | €120 | -€25 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €483 | €2,279 | +€1,796 | +372.0% |
| Income taxes | 67/77 | €331 | €735 | +€404 | +122.1% |
| Profit (loss) for the period | 9904 | €152 | €1,544 | +€1,392 | +916.6% |
| Profit (loss) for the period to be appropriated | 9905 | €152 | €1,544 | +€1,392 | +916.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.