CAPELLE INVEST: 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 INVEST
Largest movements
- Receivables within one year +€45,397
up €45,397 (+93.0%), from €48,798 to €94,195
of which Other amounts receivable: +€34,309
- Cash -€31,787
down €31,787 (-84.7%), from €37,529 to €5,743
mainly Receivables within one year (-€45,397) and Trade debts (-€7,386)
- Stocks and contracts -€9,531
down €9,531 (-15.1%), from €63,073 to €53,542
- Profit (loss) carried forward +€11,724
up €11,724 (+43.7%), from -€26,857 to -€15,133
- Trade debts -€7,386
down €7,386 (-52.9%), from €13,952 to €6,565
- Purchases and services -€231,000
no longer reported in 2024 (was €231,000)
- Financial income -€70,476
down €70,476 (-87.8%), from €80,247 to €9,772
of which Financial income: -€80,237
- Gross operating margin +€9,020
up €9,020, from -€4,510 to €4,510
- Depreciation -€4,315
down €4,315 (-93.3%), from €4,626 to €311
- Other operating charges -€3,671
down €3,671 (-96.3%), from €3,811 to €140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,576 | €170,777 | +€4,201 | +2.5% |
| Fixed assets | 21/28 | €17,175 | €17,297 | +€122 | +0.7% |
| Tangible fixed assets | 22/27 | €311 | - | -€311 | |
| Furniture and vehicles | 24 | €311 | - | -€311 | |
| Financial fixed assets | 28 | €16,864 | €17,297 | +€433 | +2.6% |
| Current assets | 29/58 | €149,401 | €153,480 | +€4,080 | +2.7% |
| Stocks and contracts in progress | 3 | €63,073 | €53,542 | -€9,531 | -15.1% |
| Stocks | 30/36 | €63,073 | €53,542 | -€9,531 | -15.1% |
| Amounts receivable within one year | 40/41 | €48,798 | €94,195 | +€45,397 | +93.0% |
| Trade receivables | 40 | €21,216 | €32,305 | +€11,089 | +52.3% |
| Other amounts receivable | 41 | €27,582 | €61,890 | +€34,309 | +124% |
| Cash at bank and in hand | 54/58 | €37,529 | €5,743 | -€31,787 | -84.7% |
| Total equity and liabilities | 10/49 | €166,576 | €170,777 | +€4,201 | +2.5% |
| Equity | 10/15 | €151,995 | €163,719 | +€11,724 | +7.7% |
| Contributions | 10/11 | €175,886 | €175,886 | = | 0.0% |
| Capital | 10 | €175,886 | €175,886 | = | 0.0% |
| Issued capital | 100 | €175,886 | €175,886 | = | 0.0% |
| Reserves | 13 | €2,966 | €2,966 | = | 0.0% |
| Distributable reserves | 133 | €2,966 | €2,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,857 | -€15,133 | +€11,724 | +43.7% |
| Amounts payable | 17/49 | €14,580 | €7,058 | -€7,522 | -51.6% |
| Amounts payable after more than one year | 17 | €493 | €493 | = | 0.0% |
| Other amounts payable | 178/9 | €493 | €493 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,088 | €6,565 | -€7,522 | -53.4% |
| Trade debts | 44 | €13,952 | €6,565 | -€7,386 | -52.9% |
| Suppliers | 440/4 | €13,952 | €6,565 | -€7,386 | -52.9% |
| Taxes, remuneration and social security | 45 | €136 | - | -€136 | |
| Taxes | 450/3 | €136 | - | -€136 | |
| Goods, raw materials, services and sundry goods | 60/61 | €231,000 | - | -€231,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,626 | €311 | -€4,315 | -93.3% |
| Other operating charges | 640/8 | €3,811 | €140 | -€3,671 | -96.3% |
| Gross operating margin | 9900 | -€4,510 | €4,510 | +€9,020 | |
| Operating profit (loss) | 9901 | -€12,948 | €4,058 | +€17,006 | |
| Financial income | 75/76B | €80,247 | €9,772 | -€70,476 | -87.8% |
| Recurring financial income | 75 | €80,247 | €10 | -€80,237 | -100.0% |
| Non-recurring financial income | 76B | €80,247 | €9,762 | -€70,485 | -87.8% |
| Financial charges | 65/66B | €5,553 | €2,239 | -€3,315 | -59.7% |
| Recurring financial charges | 65 | €5,553 | €2,239 | -€3,315 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €61,746 | €11,591 | -€50,155 | -81.2% |
| Income taxes | 67/77 | - | -€133 | -€133 | |
| Profit (loss) for the period | 9904 | €61,746 | €11,724 | -€50,022 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,746 | €11,724 | -€50,022 | -81.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.