CAPILO: 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.
CAPILO
Largest movements
- Tangible fixed assets -€5,359
down €5,359 (-18.6%), from €28,871 to €23,512
- Cash +€3,094
up €3,094 (+13.3%), from €23,283 to €26,377
mainly Depreciation (+€5,359) and Net result for the year (+€2,714)
- Receivables within one year +€1,653
up €1,653 (+522.6%), from €316 to €1,969
of which Trade receivables: +€1,969
- Deferred charges and accrued income -€938
down €938 (-62.1%), from €1,510 to €573
- Other debts -€3,592
down €3,592 (-40.6%), from €8,842 to €5,250
- Profit (loss) carried forward +€2,714
up €2,714 (+6.5%), from €42,001 to €44,715
- Gross operating margin +€1,774
up €1,774 (+16.7%), from €10,637 to €12,411
- Taxes +€676
up €676 (+183.5%), from €369 to €1,045
- Other operating charges +€539
up €539 (+21.3%), from €2,528 to €3,067
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 | €55,170 | €53,622 | -€1,548 | -2.8% |
| Fixed assets | 21/28 | €28,995 | €23,636 | -€5,359 | -18.5% |
| Tangible fixed assets | 22/27 | €28,871 | €23,512 | -€5,359 | -18.6% |
| Land and buildings | 22 | €28,871 | €23,512 | -€5,359 | -18.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €26,174 | €29,985 | +€3,811 | +14.6% |
| Stocks and contracts in progress | 3 | €1,064 | €1,066 | +€2 | +0.2% |
| Stocks | 30/36 | €1,064 | €1,066 | +€2 | +0.2% |
| Amounts receivable within one year | 40/41 | €316 | €1,969 | +€1,653 | +522.6% |
| Trade receivables | 40 | - | €1,969 | +€1,969 | |
| Other amounts receivable | 41 | €316 | - | -€316 | |
| Cash at bank and in hand | 54/58 | €23,283 | €26,377 | +€3,094 | +13.3% |
| Deferred charges and accrued income | 490/1 | €1,510 | €573 | -€938 | -62.1% |
| Total equity and liabilities | 10/49 | €55,170 | €53,622 | -€1,548 | -2.8% |
| Equity | 10/15 | €43,860 | €46,574 | +€2,714 | +6.2% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,001 | €44,715 | +€2,714 | +6.5% |
| Amounts payable | 17/49 | €11,309 | €7,048 | -€4,261 | -37.7% |
| Amounts payable within one year | 42/48 | €11,289 | €7,048 | -€4,241 | -37.6% |
| Trade debts | 44 | €718 | €296 | -€422 | -58.7% |
| Suppliers | 440/4 | €718 | €296 | -€422 | -58.7% |
| Taxes, remuneration and social security | 45 | €1,729 | €1,501 | -€228 | -13.2% |
| Taxes | 450/3 | €1,729 | €1,501 | -€228 | -13.2% |
| Other amounts payable | 47/48 | €8,842 | €5,250 | -€3,592 | -40.6% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,359 | €5,359 | = | 0.0% |
| Other operating charges | 640/8 | €2,528 | €3,067 | +€539 | +21.3% |
| Gross operating margin | 9900 | €10,637 | €12,411 | +€1,774 | +16.7% |
| Operating profit (loss) | 9901 | €2,750 | €3,985 | +€1,235 | +44.9% |
| Financial income | 75/76B | €141 | €97 | -€44 | -31.0% |
| Recurring financial income | 75 | €141 | €97 | -€44 | -31.0% |
| Financial charges | 65/66B | €351 | €323 | -€29 | -8.1% |
| Recurring financial charges | 65 | €351 | €323 | -€29 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €2,539 | €3,759 | +€1,220 | +48.0% |
| Income taxes | 67/77 | €369 | €1,045 | +€676 | +183.5% |
| Profit (loss) for the period | 9904 | €2,170 | €2,714 | +€544 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,170 | €2,714 | +€544 | +25.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.