CAPICH: 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.
CAPICH
Largest movements
- Cash +€4,257
up €4,257 (+17.8%), from €23,923 to €28,180
mainly Investment in fixed assets (net) (+€3,122) and Other debts (+€1,056)
- Tangible fixed assets -€3,122
down €3,122 (-11.8%), from €26,542 to €23,420
- Other debts +€1,056
up €1,056 (+4.2%), from €25,000 to €26,056
- Gross operating margin -€16
down €16 (-76.2%), from €21 to €5
- Financial income +€13
up €13 (+14.6%), from €89 to €102
of which Non-recurring financial income: +€102
- Financial charges +€1
up €1 (+3.4%), from €29 to €30
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 | €50,465 | €51,600 | +€1,135 | +2.2% |
| Fixed assets | 21/28 | €26,542 | €23,420 | -€3,122 | -11.8% |
| Tangible fixed assets | 22/27 | €26,542 | €23,420 | -€3,122 | -11.8% |
| Land and buildings | 22 | €26,542 | €23,420 | -€3,122 | -11.8% |
| Current assets | 29/58 | €23,923 | €28,180 | +€4,257 | +17.8% |
| Cash at bank and in hand | 54/58 | €23,923 | €28,180 | +€4,257 | +17.8% |
| Total equity and liabilities | 10/49 | €50,465 | €51,600 | +€1,135 | +2.2% |
| Equity | 10/15 | €25,339 | €25,416 | +€77 | +0.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €4,798 | €4,879 | +€81 | +1.7% |
| Distributable reserves | 133 | €4,798 | €4,879 | +€81 | +1.7% |
| Profit (loss) carried forward | 14 | €81 | €77 | -€4 | -4.9% |
| Amounts payable | 17/49 | €25,126 | €26,184 | +€1,058 | +4.2% |
| Amounts payable within one year | 42/48 | €25,126 | €26,184 | +€1,058 | +4.2% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Other amounts payable | 47/48 | €25,000 | €26,056 | +€1,056 | +4.2% |
| Gross operating margin | 9900 | €21 | €5 | -€16 | -76.2% |
| Operating profit (loss) | 9901 | €21 | €5 | -€16 | -76.2% |
| Financial income | 75/76B | €89 | €102 | +€13 | +14.6% |
| Recurring financial income | 75 | €89 | €102 | +€13 | +14.6% |
| Non-recurring financial income | 76B | - | €102 | +€102 | |
| Financial charges | 65/66B | €29 | €30 | +€1 | +3.4% |
| Recurring financial charges | 65 | €29 | €30 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €81 | €77 | -€4 | -4.9% |
| Profit (loss) for the period | 9904 | €81 | €77 | -€4 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81 | €77 | -€4 | -4.9% |
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 29 September 2026 via checked.be.