CAPERFORMANCE: 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.
CAPERFORMANCE
Largest movements
- Cash +€24,384
up €24,384 (+319.6%), from €7,628 to €32,012
mainly Trade debts (+€31,081) and Receivables within one year (+€22,380)
- Receivables within one year -€22,380
down €22,380 (-28.6%), from €78,261 to €55,880
- Tangible fixed assets -€18,911
down €18,911 (-34.6%), from €54,614 to €35,703
- Financial fixed assets +€2,734
up €2,734 (+95.6%), from €2,860 to €5,593
- Profit (loss) carried forward -€47,963
down €47,963 (-84.3%), from €56,885 to €8,921
- Trade debts +€31,081
up €31,081 (+332.5%), from €9,348 to €40,429
- Tax, wage and social debts +€2,797
up €2,797 (+5.4%), from €51,767 to €54,564
of which Taxes: +€4,295
- Gross operating margin -€170,798
down €170,798 (-48.9%), from €348,995 to €178,197
- Turnover -€153,109
down €153,109 (-33.6%), from €455,211 to €302,102
- Staff costs -€68,536
down €68,536 (-25.7%), from €266,342 to €197,806
- Purchases and services +€17,689
up €17,689 (+16.7%), from €106,216 to €123,905
- Taxes -€17,002
down €17,002 (-97.8%), from €17,393 to €391
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 | €149,074 | €136,267 | -€12,807 | -8.6% |
| Fixed assets | 21/28 | €57,474 | €41,296 | -€16,177 | -28.1% |
| Tangible fixed assets | 22/27 | €54,614 | €35,703 | -€18,911 | -34.6% |
| Furniture and vehicles | 24 | €54,614 | €35,703 | -€18,911 | -34.6% |
| Financial fixed assets | 28 | €2,860 | €5,593 | +€2,734 | +95.6% |
| Current assets | 29/58 | €91,601 | €94,971 | +€3,370 | +3.7% |
| Amounts receivable within one year | 40/41 | €78,261 | €55,880 | -€22,380 | -28.6% |
| Trade receivables | 40 | €78,261 | €55,880 | -€22,380 | -28.6% |
| Cash at bank and in hand | 54/58 | €7,628 | €32,012 | +€24,384 | +319.6% |
| Deferred charges and accrued income | 490/1 | €5,712 | €7,078 | +€1,367 | +23.9% |
| Total equity and liabilities | 10/49 | €149,074 | €136,267 | -€12,807 | -8.6% |
| Equity | 10/15 | €67,885 | €19,921 | -€47,963 | -70.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | - | -€1,000 | |
| Reserves not available under the articles | 1311 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €56,885 | €8,921 | -€47,963 | -84.3% |
| Amounts payable | 17/49 | €81,190 | €116,346 | +€35,156 | +43.3% |
| Amounts payable within one year | 42/48 | €81,115 | €115,494 | +€34,379 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €9,348 | €40,429 | +€31,081 | +332.5% |
| Suppliers | 440/4 | €9,348 | €40,429 | +€31,081 | +332.5% |
| Taxes, remuneration and social security | 45 | €51,767 | €54,564 | +€2,797 | +5.4% |
| Taxes | 450/3 | €27,995 | €32,291 | +€4,295 | +15.3% |
| Remuneration and social security | 454/9 | €23,772 | €22,273 | -€1,499 | -6.3% |
| Other amounts payable | 47/48 | - | €501 | +€501 | |
| Accrued charges and deferred income | 492/3 | €75 | €852 | +€777 | +1035.8% |
| Turnover | 70 | €455,211 | €302,102 | -€153,109 | -33.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,216 | €123,905 | +€17,689 | +16.7% |
| Remuneration, social security and pensions | 62 | €266,342 | €197,806 | -€68,536 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €18,911 | +€16,792 | +792.7% |
| Other operating charges | 640/8 | €2,589 | €1,490 | -€1,099 | -42.4% |
| Gross operating margin | 9900 | €348,995 | €178,197 | -€170,798 | -48.9% |
| Operating profit (loss) | 9901 | €77,946 | -€40,010 | -€117,956 | |
| Financial income | 75/76B | €30 | €241 | +€211 | +702.5% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Non-recurring financial income | 76B | - | €241 | +€241 | |
| Financial charges | 65/66B | €2,698 | €7,803 | +€5,105 | +189.2% |
| Recurring financial charges | 65 | €2,238 | €3,881 | +€1,643 | +73.4% |
| Non-recurring financial charges | 66B | €460 | €3,922 | +€3,462 | +752.7% |
| Profit (loss) for the period before taxes | 9903 | €75,278 | -€47,573 | -€122,850 | |
| Income taxes | 67/77 | €17,393 | €391 | -€17,002 | -97.8% |
| Profit (loss) for the period | 9904 | €57,885 | -€47,963 | -€105,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,885 | -€47,963 | -€105,848 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.