Capiau Computers: 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.
Capiau Computers
Largest movements
- Cash +€54,528
up €54,528 (+350%), from €15,567 to €70,096
mainly Trade debts (+€35,955) and Net result for the year (+€30,471)
- Stocks and contracts +€12,356
up €12,356 (+7.8%), from €158,168 to €170,524
- Receivables within one year -€11,518
down €11,518 (-8.5%), from €134,896 to €123,378
of which Trade receivables: -€11,518
- Trade debts +€35,955
up €35,955 (+55.6%), from €64,694 to €100,649
- Profit (loss) carried forward +€30,471
up €30,471 (+24.9%), from -€122,605 to -€92,134
- Other debts -€7,486
down €7,486 (-17.9%), from €41,879 to €34,393
- Gross operating margin +€6,703
up €6,703 (+22.3%), from €30,091 to €36,794
- Financial charges -€1,097
down €1,097 (-22.1%), from €4,964 to €3,867
- Depreciation +€718
up €718 (+47.8%), from €1,503 to €2,221
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 | €312,614 | €369,151 | +€56,537 | +18.1% |
| Fixed assets | 21/28 | €3,983 | €5,153 | +€1,170 | +29.4% |
| Tangible fixed assets | 22/27 | €2,733 | €3,903 | +€1,170 | +42.8% |
| Plant, machinery and equipment | 23 | €1,723 | €3,727 | +€2,004 | +116% |
| Furniture and vehicles | 24 | €1,010 | €176 | -€834 | -82.6% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €308,631 | €363,998 | +€55,367 | +17.9% |
| Stocks and contracts in progress | 3 | €158,168 | €170,524 | +€12,356 | +7.8% |
| Stocks | 30/36 | €158,168 | €170,524 | +€12,356 | +7.8% |
| Amounts receivable within one year | 40/41 | €134,896 | €123,378 | -€11,518 | -8.5% |
| Trade receivables | 40 | €109,896 | €98,378 | -€11,518 | -10.5% |
| Other amounts receivable | 41 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,567 | €70,096 | +€54,528 | +350% |
| Total equity and liabilities | 10/49 | €312,614 | €369,151 | +€56,537 | +18.1% |
| Equity | 10/15 | €146,342 | €176,813 | +€30,471 | +20.8% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €181,447 | €181,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,571 | €2,571 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,571 | €2,571 | = | 0.0% |
| Tax-exempt reserves | 132 | €177,376 | €177,376 | = | 0.0% |
| Distributable reserves | 133 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,605 | -€92,134 | +€30,471 | +24.9% |
| Amounts payable | 17/49 | €166,272 | €192,338 | +€26,066 | +15.7% |
| Amounts payable within one year | 42/48 | €166,272 | €192,338 | +€26,066 | +15.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €64,694 | €100,649 | +€35,955 | +55.6% |
| Suppliers | 440/4 | €64,694 | €100,649 | +€35,955 | +55.6% |
| Taxes, remuneration and social security | 45 | €9,699 | €7,296 | -€2,403 | -24.8% |
| Taxes | 450/3 | €5,599 | €4,296 | -€1,303 | -23.3% |
| Remuneration and social security | 454/9 | €4,100 | €3,000 | -€1,100 | -26.8% |
| Other amounts payable | 47/48 | €41,879 | €34,393 | -€7,486 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €2,221 | +€718 | +47.8% |
| Other operating charges | 640/8 | €216 | €144 | -€71 | -33.1% |
| Gross operating margin | 9900 | €30,091 | €36,794 | +€6,703 | +22.3% |
| Operating profit (loss) | 9901 | €28,373 | €34,429 | +€6,057 | +21.3% |
| Financial income | 75/76B | €2 | €1 | -€1 | -45.8% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -45.8% |
| Financial charges | 65/66B | €4,964 | €3,867 | -€1,097 | -22.1% |
| Recurring financial charges | 65 | €4,964 | €3,867 | -€1,097 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €23,410 | €30,563 | +€7,153 | +30.6% |
| Income taxes | 67/77 | €95 | €92 | -€3 | -3.4% |
| Profit (loss) for the period | 9904 | €23,315 | €30,471 | +€7,156 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,315 | €30,471 | +€7,156 | +30.7% |
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 14 October 2026 via checked.be.