CAPERTINO: 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.
CAPERTINO
Largest movements
- Cash -€55,885
down €55,885 (-78.0%), from €71,614 to €15,729
mainly Trade debts (-€93,255) and Receivables within one year (-€19,536)
- Receivables within one year +€19,536
up €19,536 (+6.2%), from €314,087 to €333,623
of which Other amounts receivable: +€222,387
- Trade debts -€93,255
down €93,255 (-52.4%), from €178,107 to €84,852
- Other debts +€50,000
up €50,000 (+39.4%), from €126,865 to €176,865
- Reserves +€13,480
up €13,480 (+2.9%), from €467,288 to €480,768
- Tax, wage and social debts -€10,036
down €10,036 (-79.4%), from €12,633 to €2,597
- Gross operating margin -€36,607
down €36,607 (-70.9%), from €51,664 to €15,056
- Taxes -€8,936
down €8,936 (-69.4%), from €12,880 to €3,944
- Depreciation -€6,570
down €6,570 (-77.9%), from €8,437 to €1,867
- Financial income +€4,039
up €4,039 (+373.0%), from €1,083 to €5,122
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 | €876,088 | €836,785 | -€39,303 | -4.5% |
| Fixed assets | 21/28 | €237,484 | €235,617 | -€1,867 | -0.8% |
| Intangible fixed assets | 21 | €2,231 | €1,743 | -€487 | -21.8% |
| Tangible fixed assets | 22/27 | €29,675 | €28,295 | -€1,380 | -4.6% |
| Furniture and vehicles | 24 | €29,675 | €28,295 | -€1,380 | -4.6% |
| Financial fixed assets | 28 | €205,579 | €205,579 | = | 0.0% |
| Current assets | 29/58 | €638,604 | €601,168 | -€37,436 | -5.9% |
| Amounts receivable within one year | 40/41 | €314,087 | €333,623 | +€19,536 | +6.2% |
| Trade receivables | 40 | €224,906 | €22,054 | -€202,852 | -90.2% |
| Other amounts receivable | 41 | €89,182 | €311,569 | +€222,387 | +249.4% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,614 | €15,729 | -€55,885 | -78.0% |
| Deferred charges and accrued income | 490/1 | €2,903 | €1,816 | -€1,087 | -37.5% |
| Total equity and liabilities | 10/49 | €876,088 | €836,785 | -€39,303 | -4.5% |
| Equity | 10/15 | €557,288 | €570,768 | +€13,480 | +2.4% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €467,288 | €480,768 | +€13,480 | +2.9% |
| Distributable reserves | 133 | €467,288 | €480,768 | +€13,480 | +2.9% |
| Amounts payable | 17/49 | €318,800 | €266,017 | -€52,783 | -16.6% |
| Amounts payable within one year | 42/48 | €317,605 | €264,314 | -€53,290 | -16.8% |
| Trade debts | 44 | €178,107 | €84,852 | -€93,255 | -52.4% |
| Suppliers | 440/4 | €178,107 | €84,852 | -€93,255 | -52.4% |
| Taxes, remuneration and social security | 45 | €12,633 | €2,597 | -€10,036 | -79.4% |
| Taxes | 450/3 | €12,633 | €2,597 | -€10,036 | -79.4% |
| Other amounts payable | 47/48 | €126,865 | €176,865 | +€50,000 | +39.4% |
| Accrued charges and deferred income | 492/3 | €1,195 | €1,703 | +€507 | +42.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | €1,867 | -€6,570 | -77.9% |
| Other operating charges | 640/8 | €446 | €512 | +€66 | +14.8% |
| Gross operating margin | 9900 | €51,664 | €15,056 | -€36,607 | -70.9% |
| Operating profit (loss) | 9901 | €42,780 | €12,677 | -€30,103 | -70.4% |
| Financial income | 75/76B | €1,083 | €5,122 | +€4,039 | +373.0% |
| Recurring financial income | 75 | €1,083 | €5,122 | +€4,039 | +373.0% |
| Financial charges | 65/66B | €528 | €375 | -€152 | -28.9% |
| Recurring financial charges | 65 | €528 | €375 | -€152 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €43,336 | €17,424 | -€25,912 | -59.8% |
| Income taxes | 67/77 | €12,880 | €3,944 | -€8,936 | -69.4% |
| Profit (loss) for the period | 9904 | €30,456 | €13,480 | -€16,976 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,456 | €13,480 | -€16,976 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.