CAPACLOTHING: 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.
CAPACLOTHING
Largest movements
- Cash -€47,788
down €47,788 (-92.4%), from €51,737 to €3,949
mainly Stocks and contracts (-€33,000) and Net result for the year (-€25,359)
- Stocks and contracts +€33,000
up €33,000 (+97.1%), from €34,000 to €67,000
- Receivables within one year +€14,057
up €14,057 (+248,789%), from €6 to €14,062
of which Trade receivables: +€13,926
- Intangible fixed assets -€6,000
down €6,000 (-29.3%), from €20,500 to €14,500
- Reserves -€25,359
down €25,359 (-75.4%), from €33,637 to €8,278
- Trade debts +€25,055
up €25,055 (+676%), from €3,708 to €28,763
of which Suppliers: +€26,875
- Short-term financial debts +€12,537
new in 2025: €12,537
- Tax, wage and social debts -€10,384
down €10,384 (-25.7%), from €40,473 to €30,089
of which Taxes: -€13,957
- Other debts -€9,729
down €9,729 (-26.7%), from €36,433 to €26,703
- Gross operating margin -€45,545
down €45,545 (-58.8%), from €77,515 to €31,970
- Staff costs -€10,930
down €10,930 (-20.3%), from €53,767 to €42,837
- Taxes -€4,669
no longer reported in 2025 (was €4,669)
- Other operating charges +€3,007
up €3,007 (+316%), from €951 to €3,958
- Financial charges -€817
down €817 (-30.0%), from €2,729 to €1,911
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 | €120,451 | €112,570 | -€7,881 | -6.5% |
| Fixed assets | 21/28 | €30,637 | €23,692 | -€6,945 | -22.7% |
| Intangible fixed assets | 21 | €20,500 | €14,500 | -€6,000 | -29.3% |
| Tangible fixed assets | 22/27 | €9,781 | €8,837 | -€945 | -9.7% |
| Land and buildings | 22 | €6,365 | €5,391 | -€974 | -15.3% |
| Plant, machinery and equipment | 23 | €3,416 | €3,445 | +€29 | +0.9% |
| Financial fixed assets | 28 | €355 | €355 | = | 0.0% |
| Current assets | 29/58 | €89,814 | €88,879 | -€936 | -1.0% |
| Stocks and contracts in progress | 3 | €34,000 | €67,000 | +€33,000 | +97.1% |
| Stocks | 30/36 | €34,000 | €67,000 | +€33,000 | +97.1% |
| Amounts receivable within one year | 40/41 | €6 | €14,062 | +€14,057 | +248,789% |
| Trade receivables | 40 | €5 | €13,931 | +€13,926 | +278,512% |
| Other amounts receivable | 41 | €1 | €132 | +€131 | +20,148% |
| Cash at bank and in hand | 54/58 | €51,737 | €3,949 | -€47,788 | -92.4% |
| Deferred charges and accrued income | 490/1 | €4,072 | €3,868 | -€204 | -5.0% |
| Total equity and liabilities | 10/49 | €120,451 | €112,570 | -€7,881 | -6.5% |
| Equity | 10/15 | €39,837 | €14,478 | -€25,359 | -63.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,637 | €8,278 | -€25,359 | -75.4% |
| Distributable reserves | 133 | €33,637 | €8,278 | -€25,359 | -75.4% |
| Amounts payable | 17/49 | €80,614 | €98,092 | +€17,478 | +21.7% |
| Amounts payable within one year | 42/48 | €80,614 | €98,092 | +€17,478 | +21.7% |
| Financial debts | 43 | - | €12,537 | +€12,537 | |
| Credit institutions | 430/8 | - | €12,537 | +€12,537 | |
| Trade debts | 44 | €3,708 | €28,763 | +€25,055 | +676% |
| Suppliers | 440/4 | €1,888 | €28,763 | +€26,875 | +1,423% |
| Bills of exchange payable | 441 | €1,820 | - | -€1,820 | |
| Taxes, remuneration and social security | 45 | €40,473 | €30,089 | -€10,384 | -25.7% |
| Taxes | 450/3 | €33,778 | €19,821 | -€13,957 | -41.3% |
| Remuneration and social security | 454/9 | €6,695 | €10,268 | +€3,572 | +53.4% |
| Other amounts payable | 47/48 | €36,433 | €26,703 | -€9,729 | -26.7% |
| Remuneration, social security and pensions | 62 | €53,767 | €42,837 | -€10,930 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,463 | €9,584 | +€121 | +1.3% |
| Other operating charges | 640/8 | €951 | €3,958 | +€3,007 | +316% |
| Gross operating margin | 9900 | €77,515 | €31,970 | -€45,545 | -58.8% |
| Operating profit (loss) | 9901 | €13,335 | -€24,408 | -€37,742 | |
| Financial income | 75/76B | €1,295 | €961 | -€334 | -25.8% |
| Recurring financial income | 75 | €1,295 | €961 | -€334 | -25.8% |
| Financial charges | 65/66B | €2,729 | €1,911 | -€817 | -30.0% |
| Recurring financial charges | 65 | €2,729 | €1,911 | -€817 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €11,901 | -€25,359 | -€37,260 | |
| Income taxes | 67/77 | €4,669 | - | -€4,669 | |
| Profit (loss) for the period | 9904 | €7,232 | -€25,359 | -€32,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,232 | -€25,359 | -€32,591 |
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 25 October 2026 via checked.be.