CAPE SERVICES: 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 SERVICES
Largest movements
- Cash -€16,898
down €16,898 (-48.3%), from €34,977 to €18,079
mainly Other debts (-€10,241) and Net result for the year (-€7,894)
- Tangible fixed assets -€6,668
down €6,668 (-46.5%), from €14,344 to €7,676
of which Furniture and vehicles: -€3,685
- Receivables within one year -€5,977
down €5,977 (-58.1%), from €10,285 to €4,308
of which Trade receivables: -€6,285
- Other debts -€10,241
down €10,241 (-88.5%), from €11,572 to €1,332
- Profit (loss) carried forward -€7,894
new in 2025: -€7,894
- Tax, wage and social debts -€7,391
down €7,391 (-46.7%), from €15,829 to €8,438
- Trade debts -€4,012
down €4,012 (-82.4%), from €4,867 to €855
- Gross operating margin -€32,837
down €32,837, from €32,726 to -€111
- Taxes -€6,737
down €6,737 (-98.3%), from €6,856 to €119
- Depreciation +€673
up €673 (+10.4%), from €6,462 to €7,136
- Other operating charges -€594
down €594 (-65.4%), from €908 to €314
- Financial charges -€549
down €549 (-70.3%), from €781 to €232
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 | €63,763 | €34,226 | -€29,537 | -46.3% |
| Fixed assets | 21/28 | €14,384 | €7,716 | -€6,668 | -46.4% |
| Tangible fixed assets | 22/27 | €14,344 | €7,676 | -€6,668 | -46.5% |
| Plant, machinery and equipment | 23 | €8,361 | €5,378 | -€2,983 | -35.7% |
| Furniture and vehicles | 24 | €5,983 | €2,298 | -€3,685 | -61.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €49,378 | €26,509 | -€22,869 | -46.3% |
| Amounts receivable within one year | 40/41 | €10,285 | €4,308 | -€5,977 | -58.1% |
| Trade receivables | 40 | €10,285 | €4,000 | -€6,285 | -61.1% |
| Other amounts receivable | 41 | - | €308 | +€308 | |
| Current investments | 50/53 | €4,117 | €4,122 | +€6 | +0.1% |
| Cash at bank and in hand | 54/58 | €34,977 | €18,079 | -€16,898 | -48.3% |
| Total equity and liabilities | 10/49 | €63,763 | €34,226 | -€29,537 | -46.3% |
| Equity | 10/15 | €31,495 | €23,601 | -€7,894 | -25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,295 | €25,295 | = | 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 | €23,435 | €23,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,894 | -€7,894 | |
| Amounts payable | 17/49 | €32,268 | €10,625 | -€21,643 | -67.1% |
| Amounts payable within one year | 42/48 | €32,268 | €10,625 | -€21,643 | -67.1% |
| Trade debts | 44 | €4,867 | €855 | -€4,012 | -82.4% |
| Suppliers | 440/4 | €4,867 | €855 | -€4,012 | -82.4% |
| Taxes, remuneration and social security | 45 | €15,829 | €8,438 | -€7,391 | -46.7% |
| Taxes | 450/3 | €15,829 | €8,438 | -€7,391 | -46.7% |
| Other amounts payable | 47/48 | €11,572 | €1,332 | -€10,241 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,462 | €7,136 | +€673 | +10.4% |
| Other operating charges | 640/8 | €908 | €314 | -€594 | -65.4% |
| Gross operating margin | 9900 | €32,726 | -€111 | -€32,837 | |
| Operating profit (loss) | 9901 | €25,356 | -€7,561 | -€32,917 | |
| Financial income | 75/76B | €40 | €18 | -€22 | -55.1% |
| Recurring financial income | 75 | €40 | €18 | -€22 | -55.1% |
| Financial charges | 65/66B | €781 | €232 | -€549 | -70.3% |
| Recurring financial charges | 65 | €781 | €232 | -€549 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €24,615 | -€7,775 | -€32,390 | |
| Income taxes | 67/77 | €6,856 | €119 | -€6,737 | -98.3% |
| Profit (loss) for the period | 9904 | €17,758 | -€7,894 | -€25,652 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,758 | -€7,894 | -€25,652 |
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 9 October 2026 via checked.be.