CAPILEVER: 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.
CAPILEVER
Largest movements
- Current investments +€43,933
up €43,933 (+17.2%), from €256,067 to €300,000
- Cash +€21,508
up €21,508 (+50.6%), from €42,537 to €64,045
mainly Net result for the year (+€90,170) and Receivables within one year (+€16,977)
- Receivables within one year -€16,977
down €16,977 (-17.7%), from €96,117 to €79,141
of which Trade receivables: -€16,977
- Reserves +€90,170
up €90,170 (+69.8%), from €129,261 to €219,431
- Tax, wage and social debts -€32,409
down €32,409 (-74.9%), from €43,282 to €10,873
- Trade debts -€9,297
down €9,297 (-14.5%), from €64,291 to €54,994
- Gross operating margin -€6,766
down €6,766 (-5.6%), from €121,506 to €114,740
- Financial income +€4,584
up €4,584 (+297%), from €1,544 to €6,128
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 | €394,721 | €443,185 | +€48,464 | +12.3% |
| Current assets | 29/58 | €394,721 | €443,185 | +€48,464 | +12.3% |
| Amounts receivable within one year | 40/41 | €96,117 | €79,141 | -€16,977 | -17.7% |
| Trade receivables | 40 | €96,117 | €79,141 | -€16,977 | -17.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €256,067 | €300,000 | +€43,933 | +17.2% |
| Cash at bank and in hand | 54/58 | €42,537 | €64,045 | +€21,508 | +50.6% |
| Total equity and liabilities | 10/49 | €394,721 | €443,185 | +€48,464 | +12.3% |
| Equity | 10/15 | €139,261 | €229,431 | +€90,170 | +64.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €129,261 | €219,431 | +€90,170 | +69.8% |
| Distributable reserves | 133 | €129,261 | €219,431 | +€90,170 | +69.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €255,461 | €213,755 | -€41,706 | -16.3% |
| Amounts payable within one year | 42/48 | €255,461 | €213,755 | -€41,706 | -16.3% |
| Trade debts | 44 | €64,291 | €54,994 | -€9,297 | -14.5% |
| Suppliers | 440/4 | €64,291 | €54,994 | -€9,297 | -14.5% |
| Taxes, remuneration and social security | 45 | €43,282 | €10,873 | -€32,409 | -74.9% |
| Taxes | 450/3 | €43,282 | €10,873 | -€32,409 | -74.9% |
| Other amounts payable | 47/48 | €147,888 | €147,888 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €121,506 | €114,740 | -€6,766 | -5.6% |
| Operating profit (loss) | 9901 | €121,122 | €114,353 | -€6,769 | -5.6% |
| Financial income | 75/76B | €1,544 | €6,128 | +€4,584 | +297% |
| Recurring financial income | 75 | €1,544 | €6,128 | +€4,584 | +297% |
| Financial charges | 65/66B | €35 | €39 | +€4 | +12.0% |
| Recurring financial charges | 65 | €35 | €39 | +€4 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €122,631 | €120,442 | -€2,189 | -1.8% |
| Income taxes | 67/77 | €30,859 | €30,272 | -€587 | -1.9% |
| Profit (loss) for the period | 9904 | €91,772 | €90,170 | -€1,602 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,772 | €90,170 | -€1,602 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.