CAPI ASSURANCES: 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.
CAPI ASSURANCES
Largest movements
- Receivables after one year +€104,841
up €104,841 (+50.5%), from €207,640 to €312,481
- Cash -€29,202
down €29,202 (-9.7%), from €302,442 to €273,240
mainly Receivables after one year (-€104,841) and Current portion of long-term debt (-€8,528)
- Tangible fixed assets -€13,561
down €13,561 (-58.1%), from €23,328 to €9,767
of which Furniture and vehicles: -€12,248
- Receivables within one year +€8,424
up €8,424 (+192.7%), from €4,371 to €12,795
of which Other amounts receivable: +€9,924
- Reserves +€50,000
up €50,000 (+21.4%), from €233,860 to €283,860
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€19,955
up €19,955 (+5467.1%), from €365 to €20,320
- Current portion of long-term debt -€8,528
down €8,528 (-63.0%), from €13,528 to €5,000
- Profit (loss) carried forward +€8,488
up €8,488 (+3.1%), from €274,080 to €282,568
- Staff costs -€36,298
down €36,298 (-96.9%), from €37,476 to €1,178
- Turnover +€30,983
up €30,983 (+15.7%), from €197,821 to €228,804
- Taxes +€27,485
up €27,485 (+274.9%), from €10,000 to €37,485
- Gross operating margin +€22,957
up €22,957 (+23.3%), from €98,713 to €121,670
- Purchases and services +€8,004
up €8,004 (+8.1%), from €99,131 to €107,135
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 | €542,573 | €608,448 | +€65,875 | +12.1% |
| Fixed assets | 21/28 | €23,493 | €9,932 | -€13,561 | -57.7% |
| Tangible fixed assets | 22/27 | €23,328 | €9,767 | -€13,561 | -58.1% |
| Land and buildings | 22 | €451 | €242 | -€209 | -46.3% |
| Plant, machinery and equipment | 23 | €1,759 | €655 | -€1,104 | -62.8% |
| Furniture and vehicles | 24 | €21,118 | €8,870 | -€12,248 | -58.0% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €519,080 | €598,516 | +€79,436 | +15.3% |
| Amounts receivable after more than one year | 29 | €207,640 | €312,481 | +€104,841 | +50.5% |
| Other amounts receivable | 291 | €207,640 | €312,481 | +€104,841 | +50.5% |
| Amounts receivable within one year | 40/41 | €4,371 | €12,795 | +€8,424 | +192.7% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €2,871 | €12,795 | +€9,924 | +345.7% |
| Cash at bank and in hand | 54/58 | €302,442 | €273,240 | -€29,202 | -9.7% |
| Deferred charges and accrued income | 490/1 | €4,627 | - | -€4,627 | |
| Total equity and liabilities | 10/49 | €542,573 | €608,448 | +€65,875 | +12.1% |
| Equity | 10/15 | €514,145 | €572,633 | +€58,488 | +11.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Capital | 10 | €6,205 | €6,205 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €233,860 | €283,860 | +€50,000 | +21.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €232,000 | €282,000 | +€50,000 | +21.6% |
| Profit (loss) carried forward | 14 | €274,080 | €282,568 | +€8,488 | +3.1% |
| Amounts payable | 17/49 | €28,428 | €35,815 | +€7,387 | +26.0% |
| Amounts payable within one year | 42/48 | €28,428 | €35,815 | +€7,387 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €13,528 | €5,000 | -€8,528 | -63.0% |
| Trade debts | 44 | €14,535 | €9,025 | -€5,510 | -37.9% |
| Suppliers | 440/4 | €14,535 | €9,025 | -€5,510 | -37.9% |
| Taxes, remuneration and social security | 45 | €365 | €20,320 | +€19,955 | +5467.1% |
| Taxes | 450/3 | €365 | €20,320 | +€19,955 | +5467.1% |
| Other amounts payable | 47/48 | - | €1,470 | +€1,470 | |
| Turnover | 70 | €197,821 | €228,804 | +€30,983 | +15.7% |
| Non-recurring operating income | 76A | €23 | €1 | -€22 | -95.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €99,131 | €107,135 | +€8,004 | +8.1% |
| Remuneration, social security and pensions | 62 | €37,476 | €1,178 | -€36,298 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,982 | €12,456 | -€1,526 | -10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,104 | +€1,104 | |
| Other operating charges | 640/8 | €3,041 | €3,700 | +€659 | +21.7% |
| Non-recurring operating charges | 66A | €707 | €314 | -€393 | -55.6% |
| Gross operating margin | 9900 | €98,713 | €121,670 | +€22,957 | +23.3% |
| Operating profit (loss) | 9901 | €43,507 | €102,918 | +€59,411 | +136.6% |
| Financial income | 75/76B | €558 | €1,737 | +€1,179 | +211.3% |
| Recurring financial income | 75 | €558 | €1,737 | +€1,179 | +211.3% |
| Financial charges | 65/66B | €8,662 | €8,682 | +€20 | +0.2% |
| Recurring financial charges | 65 | €8,662 | €8,682 | +€20 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €35,403 | €95,973 | +€60,570 | +171.1% |
| Income taxes | 67/77 | €10,000 | €37,485 | +€27,485 | +274.9% |
| Profit (loss) for the period | 9904 | €25,403 | €58,488 | +€33,085 | +130.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,403 | €58,488 | +€33,085 | +130.2% |
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 7 October 2026 via checked.be.