CAPELLE AUTOMOBILES: 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.
CAPELLE AUTOMOBILES
Largest movements
- Cash +€4,054
up €4,054 (+138%), from €2,944 to €6,998
mainly Net result for the year (+€4,255) and Trade debts (+€4,171)
- Tangible fixed assets +€2,771
up €2,771 (+146%), from €1,900 to €4,671
of which Furniture and vehicles: +€3,145
- Receivables within one year -€1,504
down €1,504 (-19.5%), from €7,710 to €6,206
- Profit (loss) carried forward +€4,255
up €4,255 (+6.6%), from -€64,180 to -€59,925
- Trade debts +€4,171
up €4,171 (+35.0%), from €11,922 to €16,093
- Debts after one year -€2,500
down €2,500 (-5.0%), from €50,000 to €47,500
- Other debts -€578
down €578 (-66.5%), from €868 to €291
- Gross operating margin +€4,985
up €4,985 (+443%), from €1,126 to €6,111
- Other operating charges +€861
new in 2025: €861
- Depreciation +€355
up €355 (+94.9%), from €374 to €729
- Financial charges -€148
down €148 (-35.5%), from €418 to €270
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.
Derived cash bridge
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 | €19,907 | €25,119 | +€5,212 | +26.2% |
| Fixed assets | 21/28 | €1,900 | €4,671 | +€2,771 | +146% |
| Tangible fixed assets | 22/27 | €1,900 | €4,671 | +€2,771 | +146% |
| Land and buildings | 22 | €1,900 | €1,526 | -€374 | -19.7% |
| Furniture and vehicles | 24 | - | €3,145 | +€3,145 | |
| Current assets | 29/58 | €18,007 | €20,447 | +€2,440 | +13.6% |
| Stocks and contracts in progress | 3 | €6,900 | €6,900 | = | 0.0% |
| Stocks | 30/36 | €6,900 | €6,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,710 | €6,206 | -€1,504 | -19.5% |
| Trade receivables | 40 | €7,710 | €6,206 | -€1,504 | -19.5% |
| Cash at bank and in hand | 54/58 | €2,944 | €6,998 | +€4,054 | +138% |
| Deferred charges and accrued income | 490/1 | €452 | €343 | -€109 | -24.2% |
| Total equity and liabilities | 10/49 | €19,907 | €25,119 | +€5,212 | +26.2% |
| Equity | 10/15 | -€45,580 | -€41,325 | +€4,255 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,180 | -€59,925 | +€4,255 | +6.6% |
| Amounts payable | 17/49 | €65,486 | €66,444 | +€957 | +1.5% |
| Amounts payable after more than one year | 17 | €50,000 | €47,500 | -€2,500 | -5.0% |
| Other amounts payable | 178/9 | €50,000 | €47,500 | -€2,500 | -5.0% |
| Amounts payable within one year | 42/48 | €15,486 | €18,944 | +€3,457 | +22.3% |
| Trade debts | 44 | €11,922 | €16,093 | +€4,171 | +35.0% |
| Suppliers | 440/4 | €11,922 | €16,093 | +€4,171 | +35.0% |
| Taxes, remuneration and social security | 45 | €2,696 | €2,560 | -€136 | -5.1% |
| Taxes | 450/3 | €2,696 | €2,560 | -€136 | -5.1% |
| Other amounts payable | 47/48 | €868 | €291 | -€578 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €729 | +€355 | +94.9% |
| Other operating charges | 640/8 | - | €861 | +€861 | |
| Gross operating margin | 9900 | €1,126 | €6,111 | +€4,985 | +443% |
| Operating profit (loss) | 9901 | €752 | €4,521 | +€3,769 | +501% |
| Financial income | 75/76B | €0 | €3 | +€2 | +896% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +896% |
| Financial charges | 65/66B | €418 | €270 | -€148 | -35.5% |
| Recurring financial charges | 65 | €418 | €270 | -€148 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €335 | €4,255 | +€3,920 | +1,170% |
| Profit (loss) for the period | 9904 | €335 | €4,255 | +€3,920 | +1,170% |
| Profit (loss) for the period to be appropriated | 9905 | €335 | €4,255 | +€3,920 | +1,170% |
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 28 October 2026 via checked.be.