CAPARMOR: 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.
CAPARMOR
Largest movements
- Financial fixed assets -€923,091
down €923,091 (-5.6%), from €16.5m to €15.6m
- Receivables within one year -€173,723
no longer reported in 2024 (was €173,723)
- Profit (loss) carried forward -€1.1m
down €1.1m (-16.9%), from €6.4m to €5.3m
- Financial charges +€485,368
up €485,368 (+72.7%), from €667,764 to €1.2m
of which Non-recurring financial charges: +€913,967
- Financial income -€13,475
down €13,475 (-14.9%), from €90,559 to €77,084
of which Financial income: -€8,949
- Purchases and services +€3,240
new in 2024: €3,240
- Other operating charges -€828
down €828 (-67.5%), from €1,228 to €400
- Taxes +€100
new in 2024: €100
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,657,916 | €15,558,029 | -€1.1m | -6.6% |
| Fixed assets | 21/28 | €16,473,909 | €15,550,818 | -€923,091 | -5.6% |
| Financial fixed assets | 28 | €16,473,909 | €15,550,818 | -€923,091 | -5.6% |
| Current assets | 29/58 | €184,007 | €7,211 | -€176,797 | -96.1% |
| Amounts receivable within one year | 40/41 | €173,723 | - | -€173,723 | |
| Other amounts receivable | 41 | €173,723 | - | -€173,723 | |
| Cash at bank and in hand | 54/58 | €10,284 | €6,411 | -€3,873 | -37.7% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €16,657,916 | €15,558,029 | -€1.1m | -6.6% |
| Equity | 10/15 | €16,309,336 | €15,229,547 | -€1.1m | -6.6% |
| Contributions | 10/11 | €9,073,750 | €9,073,750 | = | 0.0% |
| Reserves | 13 | €860,730 | €860,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €860,730 | €860,730 | = | 0.0% |
| Other | 1319 | €860,730 | €860,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,374,857 | €5,295,067 | -€1.1m | -16.9% |
| Amounts payable | 17/49 | €348,580 | €328,482 | -€20,098 | -5.8% |
| Amounts payable within one year | 42/48 | €348,580 | €328,482 | -€20,098 | -5.8% |
| Trade debts | 44 | €3,146 | €3,640 | +€494 | +15.7% |
| Suppliers | 440/4 | €3,146 | €3,640 | +€494 | +15.7% |
| Taxes, remuneration and social security | 45 | €20,593 | - | -€20,593 | |
| Taxes | 450/3 | €20,593 | - | -€20,593 | |
| Other amounts payable | 47/48 | €324,842 | €324,842 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,240 | +€3,240 | |
| Other operating charges | 640/8 | €1,228 | €400 | -€828 | -67.5% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | -€3,146 | -€3,240 | -€94 | -3.0% |
| Operating profit (loss) | 9901 | -€4,374 | -€3,641 | +€733 | +16.8% |
| Financial income | 75/76B | €90,559 | €77,084 | -€13,475 | -14.9% |
| Recurring financial income | 75 | €86,033 | €77,084 | -€8,949 | -10.4% |
| Non-recurring financial income | 76B | €4,526 | - | -€4,526 | |
| Financial charges | 65/66B | €667,764 | €1,153,132 | +€485,368 | +72.7% |
| Recurring financial charges | 65 | €581,731 | €153,132 | -€428,599 | -73.7% |
| Non-recurring financial charges | 66B | €86,033 | €1,000,000 | +€913,967 | +1062.3% |
| Profit (loss) for the period before taxes | 9903 | -€581,580 | -€1,079,689 | -€498,110 | -85.6% |
| Income taxes | 67/77 | - | €100 | +€100 | |
| Profit (loss) for the period | 9904 | -€581,580 | -€1,079,789 | -€498,210 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€581,580 | -€1,079,789 | -€498,210 | -85.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.