CAPELLE AUTOMOTIVE: 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 AUTOMOTIVE
Largest movements
- Receivables within one year +€209,352
up €209,352 (+57.5%), from €364,288 to €573,640
of which Trade receivables: +€206,847
- Cash -€113,026
down €113,026 (-55.8%), from €202,734 to €89,708
mainly Receivables within one year (-€209,352) and Investment in fixed assets (net) (-€11,800)
- Stocks and contracts -€33,377
down €33,377 (-31.7%), from €105,297 to €71,920
- Trade debts +€42,095
up €42,095 (+1,338%), from €3,147 to €45,242
- Reserves +€12,712
up €12,712 (+107%), from €11,931 to €24,642
- Other debts +€8,819
up €8,819 (+1.3%), from €683,027 to €691,845
- Gross operating margin +€11,936
up €11,936 (+84.3%), from €14,152 to €26,088
- Taxes +€2,895
up €2,895 (+165%), from €1,752 to €4,647
- Depreciation +€2,138
up €2,138 (+33.5%), from €6,377 to €8,515
- Other operating charges -€1,067
down €1,067 (-70.8%), from €1,507 to €440
- Financial income +€332
new in 2025: €332
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 | €704,388 | €770,621 | +€66,234 | +9.4% |
| Fixed assets | 21/28 | €32,068 | €35,353 | +€3,285 | +10.2% |
| Tangible fixed assets | 22/27 | €32,068 | €35,353 | +€3,285 | +10.2% |
| Plant, machinery and equipment | 23 | €24,141 | €29,826 | +€5,685 | +23.5% |
| Furniture and vehicles | 24 | €7,927 | €5,527 | -€2,400 | -30.3% |
| Current assets | 29/58 | €672,319 | €735,268 | +€62,949 | +9.4% |
| Stocks and contracts in progress | 3 | €105,297 | €71,920 | -€33,377 | -31.7% |
| Stocks | 30/36 | €105,297 | €71,920 | -€33,377 | -31.7% |
| Amounts receivable within one year | 40/41 | €364,288 | €573,640 | +€209,352 | +57.5% |
| Trade receivables | 40 | €363,896 | €570,742 | +€206,847 | +56.8% |
| Other amounts receivable | 41 | €392 | €2,898 | +€2,506 | +639% |
| Cash at bank and in hand | 54/58 | €202,734 | €89,708 | -€113,026 | -55.8% |
| Total equity and liabilities | 10/49 | €704,388 | €770,621 | +€66,234 | +9.4% |
| Equity | 10/15 | €14,431 | €27,142 | +€12,712 | +88.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,931 | €24,642 | +€12,712 | +107% |
| Distributable reserves | 133 | €11,931 | €24,642 | +€12,712 | +107% |
| Amounts payable | 17/49 | €689,957 | €743,479 | +€53,522 | +7.8% |
| Amounts payable within one year | 42/48 | €689,957 | €743,479 | +€53,522 | +7.8% |
| Trade debts | 44 | €3,147 | €45,242 | +€42,095 | +1,338% |
| Suppliers | 440/4 | €3,147 | €45,242 | +€42,095 | +1,338% |
| Taxes, remuneration and social security | 45 | €3,783 | €6,392 | +€2,609 | +68.9% |
| Taxes | 450/3 | €3,783 | €6,392 | +€2,609 | +68.9% |
| Other amounts payable | 47/48 | €683,027 | €691,845 | +€8,819 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,377 | €8,515 | +€2,138 | +33.5% |
| Other operating charges | 640/8 | €1,507 | €440 | -€1,067 | -70.8% |
| Gross operating margin | 9900 | €14,152 | €26,088 | +€11,936 | +84.3% |
| Operating profit (loss) | 9901 | €6,268 | €17,133 | +€10,865 | +173% |
| Financial income | 75/76B | - | €332 | +€332 | |
| Recurring financial income | 75 | - | €332 | +€332 | |
| Financial charges | 65/66B | €29 | €107 | +€78 | +274% |
| Recurring financial charges | 65 | €29 | €107 | +€78 | +274% |
| Profit (loss) for the period before taxes | 9903 | €6,239 | €17,359 | +€11,119 | +178% |
| Income taxes | 67/77 | €1,752 | €4,647 | +€2,895 | +165% |
| Profit (loss) for the period | 9904 | €4,488 | €12,712 | +€8,224 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €4,488 | €12,712 | +€8,224 | +183% |
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 19 October 2026 via checked.be.