CAPCONSULT FORMATION: 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.
CAPCONSULT FORMATION
Largest movements
- Receivables within one year +€41,277
up €41,277 (+1377.6%), from €2,996 to €44,273
of which Trade receivables: +€42,272
- Cash +€2,766
up €2,766 (+142.4%), from €1,943 to €4,709
mainly Other debts (+€27,208) and Trade debts (+€17,034)
- Other debts +€27,208
new in 2024: €27,208
- Trade debts +€17,034
up €17,034 (+560.2%), from €3,041 to €20,074
of which Bills of exchange payable: +€19,342
- Other operating charges +€18,000
new in 2024: €18,000
- Gross operating margin +€17,238
up €17,238 (+1838.6%), from €938 to €18,176
- Financial charges -€335
down €335 (-73.0%), from €458 to €124
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 | €4,939 | €48,982 | +€44,043 | +891.7% |
| Current assets | 29/58 | €4,939 | €48,982 | +€44,043 | +891.7% |
| Amounts receivable within one year | 40/41 | €2,996 | €44,273 | +€41,277 | +1377.6% |
| Trade receivables | 40 | €2,000 | €44,272 | +€42,272 | +2113.6% |
| Other amounts receivable | 41 | €996 | €1 | -€995 | -99.9% |
| Cash at bank and in hand | 54/58 | €1,943 | €4,709 | +€2,766 | +142.4% |
| Total equity and liabilities | 10/49 | €4,939 | €48,982 | +€44,043 | +891.7% |
| Equity | 10/15 | €1,447 | €1,499 | +€52 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,613 | -€6,561 | +€52 | +0.8% |
| Amounts payable | 17/49 | €3,492 | €47,483 | +€43,991 | +1259.7% |
| Amounts payable within one year | 42/48 | €3,492 | €47,483 | +€43,991 | +1259.7% |
| Trade debts | 44 | €3,041 | €20,074 | +€17,034 | +560.2% |
| Suppliers | 440/4 | €3,041 | €732 | -€2,309 | -75.9% |
| Bills of exchange payable | 441 | - | €19,342 | +€19,342 | |
| Taxes, remuneration and social security | 45 | €452 | €200 | -€252 | -55.7% |
| Taxes | 450/3 | €452 | €200 | -€252 | -55.7% |
| Other amounts payable | 47/48 | - | €27,208 | +€27,208 | |
| Other operating charges | 640/8 | - | €18,000 | +€18,000 | |
| Gross operating margin | 9900 | €938 | €18,176 | +€17,238 | +1838.6% |
| Operating profit (loss) | 9901 | €938 | €176 | -€762 | -81.3% |
| Financial charges | 65/66B | €458 | €124 | -€335 | -73.0% |
| Recurring financial charges | 65 | €458 | €124 | -€335 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €479 | €52 | -€427 | -89.1% |
| Profit (loss) for the period | 9904 | €479 | €52 | -€427 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €479 | €52 | -€427 | -89.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.