CAPI CONSULTING: 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.
CAPI CONSULTING
Largest movements
- Receivables within one year +€100,517
up €100,517 (+267%), from €37,689 to €138,207
of which Other amounts receivable: +€112,663
- Cash -€97,801
down €97,801 (-42.0%), from €233,028 to €135,227
mainly Receivables within one year (-€100,517) and Other debts (-€18,936)
- Tangible fixed assets -€3,456
down €3,456 (-40.0%), from €8,630 to €5,174
of which Furniture and vehicles: -€2,755
- Other debts -€18,936
down €18,936 (-37.7%), from €50,229 to €31,293
- Profit (loss) carried forward +€17,777
up €17,777 (+12.9%), from €137,424 to €155,200
- Tax, wage and social debts -€4,415
down €4,415 (-37.2%), from €11,873 to €7,458
of which Taxes: -€6,915
- Accrued charges and deferred income +€3,842
up €3,842 (+427%), from €900 to €4,742
- Gross operating margin -€18,319
down €18,319 (-40.3%), from €45,404 to €27,085
- Financial income +€4,800
up €4,800, from €0 to €4,800
- Taxes -€3,113
down €3,113 (-33.4%), from €9,314 to €6,202
- Financial charges +€2,702
up €2,702 (+3,746%), from €72 to €2,774
- Other operating charges +€858
up €858 (+167%), from €513 to €1,372
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.
Derived cash bridge
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 | €283,583 | €282,999 | -€583 | -0.2% |
| Fixed assets | 21/28 | €10,630 | €7,174 | -€3,456 | -32.5% |
| Tangible fixed assets | 22/27 | €8,630 | €5,174 | -€3,456 | -40.0% |
| Furniture and vehicles | 24 | €3,025 | €270 | -€2,755 | -91.1% |
| Other tangible fixed assets | 26 | €5,605 | €4,904 | -€701 | -12.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €272,952 | €275,825 | +€2,873 | +1.1% |
| Amounts receivable within one year | 40/41 | €37,689 | €138,207 | +€100,517 | +267% |
| Trade receivables | 40 | €32,504 | €20,358 | -€12,145 | -37.4% |
| Other amounts receivable | 41 | €5,186 | €117,848 | +€112,663 | +2,173% |
| Cash at bank and in hand | 54/58 | €233,028 | €135,227 | -€97,801 | -42.0% |
| Deferred charges and accrued income | 490/1 | €2,235 | €2,391 | +€156 | +7.0% |
| Total equity and liabilities | 10/49 | €283,583 | €282,999 | -€583 | -0.2% |
| Equity | 10/15 | €220,377 | €238,153 | +€17,777 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,353 | €64,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,493 | €62,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,424 | €155,200 | +€17,777 | +12.9% |
| Amounts payable | 17/49 | €63,206 | €44,846 | -€18,360 | -29.0% |
| Amounts payable within one year | 42/48 | €62,306 | €40,104 | -€22,202 | -35.6% |
| Trade debts | 44 | €204 | €1,353 | +€1,149 | +565% |
| Suppliers | 440/4 | €204 | €1,353 | +€1,149 | +565% |
| Taxes, remuneration and social security | 45 | €11,873 | €7,458 | -€4,415 | -37.2% |
| Taxes | 450/3 | €11,873 | €4,958 | -€6,915 | -58.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €50,229 | €31,293 | -€18,936 | -37.7% |
| Accrued charges and deferred income | 492/3 | €900 | €4,742 | +€3,842 | +427% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,909 | €3,761 | -€148 | -3.8% |
| Other operating charges | 640/8 | €513 | €1,372 | +€858 | +167% |
| Gross operating margin | 9900 | €45,404 | €27,085 | -€18,319 | -40.3% |
| Operating profit (loss) | 9901 | €40,982 | €21,952 | -€19,030 | -46.4% |
| Financial income | 75/76B | €0 | €4,800 | +€4,800 | |
| Recurring financial income | 75 | €0 | €4,800 | +€4,800 | |
| Financial charges | 65/66B | €72 | €2,774 | +€2,702 | +3,746% |
| Recurring financial charges | 65 | €72 | €2,774 | +€2,702 | +3,746% |
| Profit (loss) for the period before taxes | 9903 | €40,910 | €23,978 | -€16,932 | -41.4% |
| Income taxes | 67/77 | €9,314 | €6,202 | -€3,113 | -33.4% |
| Profit (loss) for the period | 9904 | €31,595 | €17,777 | -€13,819 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,595 | €17,777 | -€13,819 | -43.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.