CAPARA: 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.
CAPARA
Largest movements
- Stocks and contracts -€2,000
down €2,000 (-20.0%), from €10,000 to €8,000
- Financial fixed assets -€1,150
down €1,150 (-79.3%), from €1,450 to €300
- Cash -€863
down €863 (-97.9%), from €881 to €19
mainly Net result for the year (-€7,500) and Tax, wage and social debts (-€43)
- Profit (loss) carried forward -€7,500
down €7,500 (-0.9%), from -€805,367 to -€812,867
- Other debts +€3,010
up €3,010 (+6.4%), from €46,767 to €49,777
- Trade debts +€458
up €458 (+4.5%), from €10,217 to €10,675
- Gross operating margin +€1,564
up €1,564 (+17.4%), from -€9,007 to -€7,443
- Depreciation -€1,218
no longer reported in 2025 (was €1,218)
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Financial income +€114
new in 2025: €114
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 | €27,880 | €23,805 | -€4,075 | -14.6% |
| Fixed assets | 21/28 | €1,450 | €300 | -€1,150 | -79.3% |
| Financial fixed assets | 28 | €1,450 | €300 | -€1,150 | -79.3% |
| Current assets | 29/58 | €26,430 | €23,505 | -€2,925 | -11.1% |
| Stocks and contracts in progress | 3 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Stocks | 30/36 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €15,548 | €15,486 | -€62 | -0.4% |
| Trade receivables | 40 | €15,548 | €15,338 | -€210 | -1.4% |
| Other amounts receivable | 41 | - | €148 | +€148 | |
| Cash at bank and in hand | 54/58 | €881 | €19 | -€863 | -97.9% |
| Total equity and liabilities | 10/49 | €27,880 | €23,805 | -€4,075 | -14.6% |
| Equity | 10/15 | -€132,387 | -€139,887 | -€7,500 | -5.7% |
| Contributions | 10/11 | €672,980 | €672,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€805,367 | -€812,867 | -€7,500 | -0.9% |
| Amounts payable | 17/49 | €160,267 | €163,692 | +€3,425 | +2.1% |
| Amounts payable after more than one year | 17 | €103,240 | €103,240 | = | 0.0% |
| Financial debts | 170/4 | €103,240 | €103,240 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,027 | €60,452 | +€3,425 | +6.0% |
| Trade debts | 44 | €10,217 | €10,675 | +€458 | +4.5% |
| Suppliers | 440/4 | €10,217 | €10,675 | +€458 | +4.5% |
| Taxes, remuneration and social security | 45 | €43 | - | -€43 | |
| Taxes | 450/3 | €43 | - | -€43 | |
| Other amounts payable | 47/48 | €46,767 | €49,777 | +€3,010 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | - | -€1,218 | |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€9,007 | -€7,443 | +€1,564 | +17.4% |
| Operating profit (loss) | 9901 | -€10,731 | -€7,563 | +€3,168 | +29.5% |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €69 | €51 | -€18 | -25.5% |
| Recurring financial charges | 65 | €69 | €51 | -€18 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,800 | -€7,500 | +€3,300 | +30.6% |
| Profit (loss) for the period | 9904 | -€10,800 | -€7,500 | +€3,300 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,800 | -€7,500 | +€3,300 | +30.6% |
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 3 October 2026 via checked.be.