CAPI-IMMO: 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-IMMO
Largest movements
- Tangible fixed assets -€18,879
down €18,879 (-3.1%), from €607,061 to €588,182
of which Land and buildings: -€18,270
- Other debts +€20,468
up €20,468 (+3.9%), from €531,640 to €552,108
- Debts after one year -€20,000
down €20,000 (-20.7%), from €96,666 to €76,666
- Profit (loss) carried forward -€19,975
down €19,975 (-21.3%), from -€93,967 to -€113,943
- Gross operating margin +€7,341
up €7,341, from -€4,437 to €2,904
- Other operating charges -€250
down €250 (-12.1%), from €2,073 to €1,823
- Financial charges +€58
up €58 (+3.8%), from €1,520 to €1,578
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 | €617,465 | €594,832 | -€22,633 | -3.7% |
| Fixed assets | 21/28 | €607,061 | €588,182 | -€18,879 | -3.1% |
| Tangible fixed assets | 22/27 | €607,061 | €588,182 | -€18,879 | -3.1% |
| Land and buildings | 22 | €605,270 | €586,999 | -€18,270 | -3.0% |
| Plant, machinery and equipment | 23 | €859 | €842 | -€17 | -2.0% |
| Furniture and vehicles | 24 | €932 | €341 | -€591 | -63.4% |
| Current assets | 29/58 | €10,403 | €6,650 | -€3,754 | -36.1% |
| Amounts receivable within one year | 40/41 | - | €117 | +€117 | |
| Trade receivables | 40 | - | €117 | +€117 | |
| Cash at bank and in hand | 54/58 | €9,499 | €5,585 | -€3,915 | -41.2% |
| Deferred charges and accrued income | 490/1 | €904 | €948 | +€44 | +4.9% |
| Total equity and liabilities | 10/49 | €617,465 | €594,832 | -€22,633 | -3.7% |
| Equity | 10/15 | -€33,967 | -€53,943 | -€19,975 | -58.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,967 | -€113,943 | -€19,975 | -21.3% |
| Amounts payable | 17/49 | €651,432 | €648,775 | -€2,657 | -0.4% |
| Amounts payable after more than one year | 17 | €96,666 | €76,666 | -€20,000 | -20.7% |
| Financial debts | 170/4 | €96,666 | €76,666 | -€20,000 | -20.7% |
| Amounts payable within one year | 42/48 | €554,766 | €572,108 | +€17,343 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €21,667 | €20,000 | -€1,667 | -7.7% |
| Financial debts | 43 | €98 | - | -€98 | |
| Credit institutions | 430/8 | €98 | - | -€98 | |
| Trade debts | 44 | €1,361 | - | -€1,361 | |
| Suppliers | 440/4 | €1,361 | - | -€1,361 | |
| Other amounts payable | 47/48 | €531,640 | €552,108 | +€20,468 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,453 | €19,487 | +€34 | +0.2% |
| Other operating charges | 640/8 | €2,073 | €1,823 | -€250 | -12.1% |
| Gross operating margin | 9900 | -€4,437 | €2,904 | +€7,341 | |
| Operating profit (loss) | 9901 | -€25,964 | -€18,405 | +€7,558 | +29.1% |
| Financial income | 75/76B | €2 | €8 | +€6 | +427.0% |
| Recurring financial income | 75 | €2 | €8 | +€6 | +427.0% |
| Financial charges | 65/66B | €1,520 | €1,578 | +€58 | +3.8% |
| Recurring financial charges | 65 | €1,520 | €1,578 | +€58 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,482 | -€19,975 | +€7,507 | +27.3% |
| Profit (loss) for the period | 9904 | -€27,482 | -€19,975 | +€7,507 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,482 | -€19,975 | +€7,507 | +27.3% |
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 30 September 2026 via checked.be.