CAPCOPLAST: 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.
CAPCOPLAST
Largest movements
- Cash +€161,403
up €161,403 (+105.4%), from €153,074 to €314,476
mainly Net result for the year (+€141,816) and Receivables within one year (+€77,759)
- Receivables within one year -€77,759
down €77,759 (-38.5%), from €202,214 to €124,456
of which Other amounts receivable: -€54,156
- Stocks and contracts -€48,296
down €48,296 (-36.8%), from €131,074 to €82,777
- Deferred charges and accrued income +€5,930
up €5,930 (+176.4%), from €3,361 to €9,292
- Reserves +€108,113
up €108,113 (+145.4%), from €74,366 to €182,478
- Profit (loss) carried forward -€65,000
down €65,000 (-34.2%), from €190,044 to €125,044
- Trade debts -€38,670
down €38,670 (-23.5%), from €164,759 to €126,089
- Other debts +€32,659
up €32,659 (+49.8%), from €65,613 to €98,272
- Gross operating margin +€162,535
up €162,535 (+224.4%), from €72,417 to €234,952
- Taxes +€51,481
up €51,481 (+291.4%), from €17,665 to €69,146
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 | €517,589 | €554,629 | +€37,040 | +7.2% |
| Fixed assets | 21/28 | €27,866 | €23,628 | -€4,238 | -15.2% |
| Intangible fixed assets | 21 | €11,630 | €10,020 | -€1,610 | -13.8% |
| Tangible fixed assets | 22/27 | €16,236 | €13,608 | -€2,628 | -16.2% |
| Plant, machinery and equipment | 23 | €12,162 | €10,176 | -€1,987 | -16.3% |
| Furniture and vehicles | 24 | €4,074 | €3,433 | -€641 | -15.7% |
| Current assets | 29/58 | €489,723 | €531,001 | +€41,278 | +8.4% |
| Stocks and contracts in progress | 3 | €131,074 | €82,777 | -€48,296 | -36.8% |
| Stocks | 30/36 | €131,074 | €82,777 | -€48,296 | -36.8% |
| Amounts receivable within one year | 40/41 | €202,214 | €124,456 | -€77,759 | -38.5% |
| Trade receivables | 40 | €124,389 | €100,786 | -€23,603 | -19.0% |
| Other amounts receivable | 41 | €77,825 | €23,669 | -€54,156 | -69.6% |
| Cash at bank and in hand | 54/58 | €153,074 | €314,476 | +€161,403 | +105.4% |
| Deferred charges and accrued income | 490/1 | €3,361 | €9,292 | +€5,930 | +176.4% |
| Total equity and liabilities | 10/49 | €517,589 | €554,629 | +€37,040 | +7.2% |
| Equity | 10/15 | €283,009 | €326,122 | +€43,113 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,366 | €182,478 | +€108,113 | +145.4% |
| Distributable reserves | 133 | €74,366 | €182,478 | +€108,113 | +145.4% |
| Profit (loss) carried forward | 14 | €190,044 | €125,044 | -€65,000 | -34.2% |
| Amounts payable | 17/49 | €234,579 | €228,507 | -€6,072 | -2.6% |
| Amounts payable within one year | 42/48 | €234,579 | €228,507 | -€6,072 | -2.6% |
| Financial debts | 43 | €3,384 | €0 | -€3,384 | -100.0% |
| Credit institutions | 430/8 | €3,384 | €0 | -€3,384 | -100.0% |
| Trade debts | 44 | €164,759 | €126,089 | -€38,670 | -23.5% |
| Suppliers | 440/4 | €164,759 | €126,089 | -€38,670 | -23.5% |
| Taxes, remuneration and social security | 45 | €823 | €4,146 | +€3,323 | +403.8% |
| Taxes | 450/3 | €823 | €4,146 | +€3,323 | +403.8% |
| Other amounts payable | 47/48 | €65,613 | €98,272 | +€32,659 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,936 | €12,653 | -€283 | -2.2% |
| Other operating charges | 640/8 | €1,003 | €1,067 | +€64 | +6.4% |
| Gross operating margin | 9900 | €72,417 | €234,952 | +€162,535 | +224.4% |
| Operating profit (loss) | 9901 | €58,479 | €221,232 | +€162,753 | +278.3% |
| Financial income | 75/76B | €668 | €817 | +€149 | +22.4% |
| Recurring financial income | 75 | €668 | €817 | +€149 | +22.4% |
| Financial charges | 65/66B | €10,589 | €11,087 | +€498 | +4.7% |
| Recurring financial charges | 65 | €10,589 | €11,087 | +€498 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €48,557 | €210,962 | +€162,405 | +334.5% |
| Income taxes | 67/77 | €17,665 | €69,146 | +€51,481 | +291.4% |
| Profit (loss) for the period | 9904 | €30,892 | €141,816 | +€110,924 | +359.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,892 | €141,816 | +€110,924 | +359.1% |
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 28 September 2026 via checked.be.