CAPE COD: 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.
CAPE COD
Largest movements
- Receivables within one year -€6,044
down €6,044 (-93.6%), from €6,457 to €413
- Cash +€4,756
up €4,756 (+211.1%), from €2,253 to €7,009
mainly Net result for the year (+€13,228) and Receivables within one year (+€6,044)
- Stocks and contracts +€3,108
up €3,108 (+1.2%), from €254,309 to €257,417
- Profit (loss) carried forward +€13,228
up €13,228 (+37.9%), from -€34,880 to -€21,652
- Other debts -€9,922
down €9,922 (-3.9%), from €257,177 to €247,255
- Purchases and services -€3,443
down €3,443 (-1.5%), from €233,759 to €230,317
- Gross operating margin +€3,292
up €3,292 (+21.7%), from €15,194 to €18,486
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 | €263,019 | €264,840 | +€1,821 | +0.7% |
| Current assets | 29/58 | €263,019 | €264,840 | +€1,821 | +0.7% |
| Stocks and contracts in progress | 3 | €254,309 | €257,417 | +€3,108 | +1.2% |
| Stocks | 30/36 | €254,309 | €257,417 | +€3,108 | +1.2% |
| Amounts receivable within one year | 40/41 | €6,457 | €413 | -€6,044 | -93.6% |
| Trade receivables | 40 | €6,457 | €413 | -€6,044 | -93.6% |
| Cash at bank and in hand | 54/58 | €2,253 | €7,009 | +€4,756 | +211.1% |
| Total equity and liabilities | 10/49 | €263,019 | €264,840 | +€1,821 | +0.7% |
| Equity | 10/15 | -€3,405 | €9,823 | +€13,228 | |
| Contributions | 10/11 | €18,834 | €18,834 | = | 0.0% |
| Capital | 10 | €18,834 | €18,834 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Uncalled capital | 101 | €6,166 | €6,166 | = | 0.0% |
| Reserves | 13 | €12,641 | €12,641 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Legal reserve | 130 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,141 | €10,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,880 | -€21,652 | +€13,228 | +37.9% |
| Amounts payable | 17/49 | €266,424 | €255,017 | -€11,407 | -4.3% |
| Amounts payable within one year | 42/48 | €266,424 | €255,017 | -€11,407 | -4.3% |
| Trade debts | 44 | €2,726 | €1,233 | -€1,493 | -54.8% |
| Suppliers | 440/4 | €2,726 | €1,233 | -€1,493 | -54.8% |
| Taxes, remuneration and social security | 45 | €6,520 | €6,529 | +€9 | +0.1% |
| Taxes | 450/3 | €6,520 | €6,529 | +€9 | +0.1% |
| Other amounts payable | 47/48 | €257,177 | €247,255 | -€9,922 | -3.9% |
| Turnover | 70 | €248,954 | €247,803 | -€1,151 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €233,759 | €230,317 | -€3,443 | -1.5% |
| Remuneration, social security and pensions | 62 | €4,632 | €3,020 | -€1,612 | -34.8% |
| Other operating charges | 640/8 | €1,048 | €811 | -€237 | -22.6% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €15,194 | €18,486 | +€3,292 | +21.7% |
| Operating profit (loss) | 9901 | €9,514 | €14,355 | +€4,841 | +50.9% |
| Financial income | 75/76B | €2,704 | €1,016 | -€1,688 | -62.4% |
| Recurring financial income | 75 | €2,704 | €1,016 | -€1,688 | -62.4% |
| Financial charges | 65/66B | €2,831 | €2,144 | -€687 | -24.3% |
| Recurring financial charges | 65 | €2,831 | €2,144 | -€687 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €9,387 | €13,228 | +€3,840 | +40.9% |
| Profit (loss) for the period | 9904 | €9,387 | €13,228 | +€3,840 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,387 | €13,228 | +€3,840 | +40.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.