CAPE CONSULTING: what changed
CAPE CONSULTING
Largest movements
- Current investments -€47,881
no longer reported in 2024 (was €47,881)
- Tangible fixed assets -€25,955
down €25,955 (-29.9%), from €86,848 to €60,892
of which Furniture and vehicles: -€24,670
- Receivables within one year -€21,607
down €21,607 (-10.9%), from €198,742 to €177,135
of which Trade receivables: -€21,314
- Cash -€4,596
down €4,596 (-48.1%), from €9,565 to €4,969
mainly Debts after one year (-€46,342) and Net result for the year (-€24,428)
- Debts after one year -€46,342
down €46,342 (-56.3%), from €82,260 to €35,918
- Profit (loss) carried forward -€24,428
down €24,428 (-72.3%), from €33,781 to €9,354
- Tax, wage and social debts -€14,601
no longer reported in 2024 (was €14,601)
- Current portion of long-term debt -€14,415
down €14,415 (-33.5%), from €43,014 to €28,599
- Gross operating margin -€12,007
down €12,007 (-78.3%), from €15,344 to €3,337
- Financial income +€6,590
up €6,590 (+160%), from €4,123 to €10,713
- Financial charges +€2,304
up €2,304 (+33.0%), from €6,977 to €9,281
- Other operating charges +€1,003
up €1,003 (+70.9%), from €1,415 to €2,418
- Depreciation -€374
down €374 (-1.4%), from €26,329 to €25,955
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,095 | €242,996 | -€101,098 | -29.4% |
| Fixed assets | 21/28 | €86,848 | €60,892 | -€25,955 | -29.9% |
| Tangible fixed assets | 22/27 | €86,848 | €60,892 | -€25,955 | -29.9% |
| Furniture and vehicles | 24 | €81,942 | €57,272 | -€24,670 | -30.1% |
| Other tangible fixed assets | 26 | €4,906 | €3,621 | -€1,285 | -26.2% |
| Current assets | 29/58 | €257,247 | €182,104 | -€75,143 | -29.2% |
| Amounts receivable within one year | 40/41 | €198,742 | €177,135 | -€21,607 | -10.9% |
| Trade receivables | 40 | €21,314 | - | -€21,314 | |
| Other amounts receivable | 41 | €177,428 | €177,135 | -€293 | -0.2% |
| Current investments | 50/53 | €47,881 | - | -€47,881 | |
| Cash at bank and in hand | 54/58 | €9,565 | €4,969 | -€4,596 | -48.1% |
| Deferred charges and accrued income | 490/1 | €1,058 | - | -€1,058 | |
| Total equity and liabilities | 10/49 | €344,095 | €242,996 | -€101,098 | -29.4% |
| Equity | 10/15 | €194,641 | €170,214 | -€24,428 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,260 | €142,260 | = | 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% |
| Distributable reserves | 133 | €140,400 | €140,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,781 | €9,354 | -€24,428 | -72.3% |
| Amounts payable | 17/49 | €149,453 | €72,783 | -€76,671 | -51.3% |
| Amounts payable after more than one year | 17 | €82,260 | €35,918 | -€46,342 | -56.3% |
| Financial debts | 170/4 | €82,260 | €35,918 | -€46,342 | -56.3% |
| Amounts payable within one year | 42/48 | €66,809 | €36,865 | -€29,944 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €43,014 | €28,599 | -€14,415 | -33.5% |
| Trade debts | 44 | €9,194 | €8,266 | -€928 | -10.1% |
| Suppliers | 440/4 | €9,194 | €8,266 | -€928 | -10.1% |
| Taxes, remuneration and social security | 45 | €14,601 | - | -€14,601 | |
| Taxes | 450/3 | €14,601 | - | -€14,601 | |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,329 | €25,955 | -€374 | -1.4% |
| Other operating charges | 640/8 | €1,415 | €2,418 | +€1,003 | +70.9% |
| Gross operating margin | 9900 | €15,344 | €3,337 | -€12,007 | -78.3% |
| Operating profit (loss) | 9901 | -€12,400 | -€25,037 | -€12,637 | -102% |
| Financial income | 75/76B | €4,123 | €10,713 | +€6,590 | +160% |
| Recurring financial income | 75 | €4,123 | €10,713 | +€6,590 | +160% |
| Financial charges | 65/66B | €6,977 | €9,281 | +€2,304 | +33.0% |
| Recurring financial charges | 65 | €6,977 | €9,281 | +€2,304 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,254 | -€23,604 | -€8,351 | -54.7% |
| Income taxes | 67/77 | €701 | €823 | +€122 | +17.4% |
| Profit (loss) for the period | 9904 | -€15,955 | -€24,428 | -€8,472 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,955 | -€24,428 | -€8,472 | -53.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.