CAPE COD: 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.
CAPE COD
Largest movements
- Tangible fixed assets -€14,305
down €14,305 (-3.2%), from €446,128 to €431,823
- Profit (loss) carried forward -€8,629
down €8,629 (-10.3%), from -€83,706 to -€92,335
- Other debts -€6,148
down €6,148 (-1.2%), from €511,279 to €505,131
- Gross operating margin +€3,124
up €3,124 (+69.5%), from €4,496 to €7,620
- Financial charges -€286
down €286 (-85.8%), from €333 to €48
- Other operating charges -€87
down €87 (-4.4%), from €1,984 to €1,897
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 | €447,718 | €432,796 | -€14,922 | -3.3% |
| Fixed assets | 21/28 | €446,128 | €431,823 | -€14,305 | -3.2% |
| Tangible fixed assets | 22/27 | €446,128 | €431,823 | -€14,305 | -3.2% |
| Land and buildings | 22 | €446,128 | €431,823 | -€14,305 | -3.2% |
| Current assets | 29/58 | €1,590 | €973 | -€617 | -38.8% |
| Cash at bank and in hand | 54/58 | €953 | €307 | -€647 | -67.8% |
| Deferred charges and accrued income | 490/1 | €637 | €666 | +€30 | +4.7% |
| Total equity and liabilities | 10/49 | €447,718 | €432,796 | -€14,922 | -3.3% |
| Equity | 10/15 | -€63,706 | -€72,335 | -€8,629 | -13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,706 | -€92,335 | -€8,629 | -10.3% |
| Amounts payable | 17/49 | €511,424 | €505,131 | -€6,293 | -1.2% |
| Amounts payable within one year | 42/48 | €511,424 | €505,131 | -€6,293 | -1.2% |
| Trade debts | 44 | €145 | €0 | -€145 | -100.0% |
| Suppliers | 440/4 | €145 | €0 | -€145 | -100.0% |
| Other amounts payable | 47/48 | €511,279 | €505,131 | -€6,148 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,305 | €14,305 | = | 0.0% |
| Other operating charges | 640/8 | €1,984 | €1,897 | -€87 | -4.4% |
| Gross operating margin | 9900 | €4,496 | €7,620 | +€3,124 | +69.5% |
| Operating profit (loss) | 9901 | -€11,793 | -€8,582 | +€3,211 | +27.2% |
| Financial income | 75/76B | €17 | €0 | -€17 | -100.0% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100.0% |
| Financial charges | 65/66B | €333 | €48 | -€286 | -85.8% |
| Recurring financial charges | 65 | €333 | €48 | -€286 | -85.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,109 | -€8,629 | +€3,480 | +28.7% |
| Profit (loss) for the period | 9904 | -€12,109 | -€8,629 | +€3,480 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,109 | -€8,629 | +€3,480 | +28.7% |
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 10 October 2026 via checked.be.