CAPELLO: what changed
Two fiscal 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.
CAPELLO
Largest movements
- Cash +€4,470
up €4,470 (+8095.1%), from €55 to €4,525
mainly Other debts (+€2,280) and Net result for the year (+€2,271)
- Current investments +€2,986
up €2,986 (+319.6%), from €934 to €3,920
- Stocks and contracts -€795
down €795 (-30.0%), from €2,654 to €1,859
- Tangible fixed assets -€533
down €533 (-50.0%), from €1,065 to €533
- Receivables within one year -€224
no longer reported in 2024 (was €224)
- Other debts +€2,280
up €2,280 (+15.2%), from €14,981 to €17,261
- Profit (loss) carried forward +€2,271
up €2,271 (+5.2%), from -€43,511 to -€41,241
- Trade debts +€984
up €984 (+33.8%), from €2,908 to €3,892
- Tax, wage and social debts +€431
up €431 (+35.2%), from €1,222 to €1,652
of which Taxes: +€431
- Gross operating margin +€7,311
up €7,311, from -€4,639 to €2,672
- Other operating charges -€272
no longer reported in 2024 (was €272)
- Financial income +€224
up €224 (+205.4%), from €109 to €334
- Financial charges -€206
down €206 (-51.1%), from €402 to €197
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.
Cash bridge derived
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 | €5,595 | €11,560 | +€5,965 | +106.6% |
| Fixed assets | 21/28 | €1,065 | €533 | -€533 | -50.0% |
| Tangible fixed assets | 22/27 | €1,065 | €533 | -€533 | -50.0% |
| Land and buildings | 22 | €1,065 | €533 | -€533 | -50.0% |
| Current assets | 29/58 | €4,529 | €11,027 | +€6,498 | +143.5% |
| Stocks and contracts in progress | 3 | €2,654 | €1,859 | -€795 | -30.0% |
| Stocks | 30/36 | €2,654 | €1,859 | -€795 | -30.0% |
| Amounts receivable within one year | 40/41 | €224 | - | -€224 | |
| Other amounts receivable | 41 | €224 | - | -€224 | |
| Current investments | 50/53 | €934 | €3,920 | +€2,986 | +319.6% |
| Cash at bank and in hand | 54/58 | €55 | €4,525 | +€4,470 | +8095.1% |
| Deferred charges and accrued income | 490/1 | €662 | €723 | +€61 | +9.2% |
| Total equity and liabilities | 10/49 | €5,595 | €11,560 | +€5,965 | +106.6% |
| Equity | 10/15 | -€13,516 | -€11,246 | +€2,271 | +16.8% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €2,727 | €2,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,727 | €2,727 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,727 | €2,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,511 | -€41,241 | +€2,271 | +5.2% |
| Amounts payable | 17/49 | €19,111 | €22,805 | +€3,695 | +19.3% |
| Amounts payable within one year | 42/48 | €19,111 | €22,805 | +€3,695 | +19.3% |
| Trade debts | 44 | €2,908 | €3,892 | +€984 | +33.8% |
| Suppliers | 440/4 | €2,908 | €3,892 | +€984 | +33.8% |
| Taxes, remuneration and social security | 45 | €1,222 | €1,652 | +€431 | +35.2% |
| Taxes | 450/3 | - | €431 | +€431 | |
| Remuneration and social security | 454/9 | €1,222 | €1,222 | = | 0.0% |
| Other amounts payable | 47/48 | €14,981 | €17,261 | +€2,280 | +15.2% |
| Remuneration, social security and pensions | 62 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €533 | +€1 | +0.2% |
| Other operating charges | 640/8 | €272 | - | -€272 | |
| Gross operating margin | 9900 | -€4,639 | €2,672 | +€7,311 | |
| Operating profit (loss) | 9901 | -€5,456 | €2,140 | +€7,596 | |
| Financial income | 75/76B | €109 | €334 | +€224 | +205.4% |
| Recurring financial income | 75 | €109 | €334 | +€224 | +205.4% |
| Financial charges | 65/66B | €402 | €197 | -€206 | -51.1% |
| Recurring financial charges | 65 | €402 | €197 | -€206 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,749 | €2,277 | +€8,026 | |
| Income taxes | 67/77 | €4 | €6 | +€2 | +52.2% |
| Profit (loss) for the period | 9904 | -€5,753 | €2,271 | +€8,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,753 | €2,271 | +€8,024 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.