CAPATSA: 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.
CAPATSA
Largest movements
- Financial fixed assets -€5,355
down €5,355 (-100%), from €5,355 to €0
- Receivables within one year +€1,563
up €1,563 (+454%), from €344 to €1,907
- Profit (loss) carried forward +€16,402
up €16,402 (+61.9%), from -€26,509 to -€10,106
- Trade debts -€10,161
no longer reported in 2025 (was €10,161)
- Other debts -€10,078
down €10,078 (-51.7%), from €19,486 to €9,408
- Gross operating margin +€28,114
up €28,114, from -€6,210 to €21,904
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 | €25,899 | €22,062 | -€3,837 | -14.8% |
| Fixed assets | 21/28 | €5,355 | €0 | -€5,355 | -100% |
| Financial fixed assets | 28 | €5,355 | €0 | -€5,355 | -100% |
| Current assets | 29/58 | €20,544 | €22,062 | +€1,518 | +7.4% |
| Amounts receivable within one year | 40/41 | €344 | €1,907 | +€1,563 | +454% |
| Other amounts receivable | 41 | €344 | €1,907 | +€1,563 | +454% |
| Cash at bank and in hand | 54/58 | €20,200 | €20,156 | -€44 | -0.2% |
| Total equity and liabilities | 10/49 | €25,899 | €22,062 | -€3,837 | -14.8% |
| Equity | 10/15 | -€4,011 | €12,391 | +€16,402 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,897 | €3,897 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Legal reserve | 130 | €900 | €900 | = | 0.0% |
| Distributable reserves | 133 | €2,997 | €2,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,509 | -€10,106 | +€16,402 | +61.9% |
| Amounts payable | 17/49 | €29,911 | €9,672 | -€20,239 | -67.7% |
| Amounts payable within one year | 42/48 | €29,911 | €9,672 | -€20,239 | -67.7% |
| Trade debts | 44 | €10,161 | - | -€10,161 | |
| Suppliers | 440/4 | €10,161 | - | -€10,161 | |
| Taxes, remuneration and social security | 45 | €264 | €264 | = | 0.0% |
| Taxes | 450/3 | €264 | €264 | = | 0.0% |
| Other amounts payable | 47/48 | €19,486 | €9,408 | -€10,078 | -51.7% |
| Other operating charges | 640/8 | - | €147 | +€147 | |
| Non-recurring operating charges | 66A | - | €5,355 | +€5,355 | |
| Gross operating margin | 9900 | -€6,210 | €21,904 | +€28,114 | |
| Operating profit (loss) | 9901 | -€6,210 | €16,402 | +€22,612 | |
| Profit (loss) for the period before taxes | 9903 | -€6,210 | €16,402 | +€22,612 | |
| Profit (loss) for the period | 9904 | -€6,210 | €16,402 | +€22,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,210 | €16,402 | +€22,612 |
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 16 October 2026 via checked.be.