CAPIROSSI: 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.
CAPIROSSI
Largest movements
- Receivables within one year -€28,656
down €28,656 (-41.5%), from €69,066 to €40,409
of which Trade receivables: -€30,964
- Cash -€3,398
down €3,398 (-79.7%), from €4,266 to €868
mainly Trade debts (-€35,339) and Tax, wage and social debts (-€3,559)
- Trade debts -€35,339
down €35,339 (-92.6%), from €38,162 to €2,822
- Advances received +€7,830
new in 2024: €7,830
- Tax, wage and social debts -€3,559
down €3,559 (-59.7%), from €5,961 to €2,402
- Profit (loss) carried forward -€1,420
down €1,420 (-11.4%), from €12,419 to €10,999
- Gross operating margin -€9,876
down €9,876 (-88.4%), from €11,172 to €1,296
- Taxes -€1,755
down €1,755 (-76.9%), from €2,283 to €528
- Depreciation -€985
down €985 (-72.2%), from €1,364 to €379
- Other operating charges +€637
up €637 (+22.9%), from €2,780 to €3,417
- Financial income +€595
up €595 (+54.4%), from €1,095 to €1,690
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,765 | €41,277 | -€32,488 | -44.0% |
| Fixed assets | 21/28 | €379 | - | -€379 | |
| Tangible fixed assets | 22/27 | €379 | - | -€379 | |
| Furniture and vehicles | 24 | €379 | - | -€379 | |
| Current assets | 29/58 | €73,386 | €41,277 | -€32,109 | -43.8% |
| Amounts receivable within one year | 40/41 | €69,066 | €40,409 | -€28,656 | -41.5% |
| Trade receivables | 40 | €42,969 | €12,006 | -€30,964 | -72.1% |
| Other amounts receivable | 41 | €26,096 | €28,404 | +€2,307 | +8.8% |
| Cash at bank and in hand | 54/58 | €4,266 | €868 | -€3,398 | -79.7% |
| Deferred charges and accrued income | 490/1 | €55 | - | -€55 | |
| Total equity and liabilities | 10/49 | €73,765 | €41,277 | -€32,488 | -44.0% |
| Equity | 10/15 | €29,642 | €28,223 | -€1,420 | -4.8% |
| Contributions | 10/11 | €17,040 | €17,040 | = | 0.0% |
| Capital | 10 | - | €17,040 | +€17,040 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €1,560 | +€1,560 | |
| Reserves | 13 | €184 | €184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €184 | €184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €184 | €184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,419 | €10,999 | -€1,420 | -11.4% |
| Amounts payable | 17/49 | €44,122 | €13,054 | -€31,068 | -70.4% |
| Amounts payable within one year | 42/48 | €44,122 | €13,054 | -€31,068 | -70.4% |
| Trade debts | 44 | €38,162 | €2,822 | -€35,339 | -92.6% |
| Suppliers | 440/4 | €38,162 | €2,822 | -€35,339 | -92.6% |
| Advances received on contracts in progress | 46 | - | €7,830 | +€7,830 | |
| Taxes, remuneration and social security | 45 | €5,961 | €2,402 | -€3,559 | -59.7% |
| Taxes | 450/3 | €5,961 | €2,402 | -€3,559 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €379 | -€985 | -72.2% |
| Other operating charges | 640/8 | €2,780 | €3,417 | +€637 | +22.9% |
| Gross operating margin | 9900 | €11,172 | €1,296 | -€9,876 | -88.4% |
| Operating profit (loss) | 9901 | €7,029 | -€2,499 | -€9,528 | |
| Financial income | 75/76B | €1,095 | €1,690 | +€595 | +54.4% |
| Recurring financial income | 75 | €1,095 | €1,690 | +€595 | +54.4% |
| Financial charges | 65/66B | €51 | €83 | +€32 | +62.5% |
| Recurring financial charges | 65 | €51 | €83 | +€32 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €8,072 | -€892 | -€8,965 | |
| Income taxes | 67/77 | €2,283 | €528 | -€1,755 | -76.9% |
| Profit (loss) for the period | 9904 | €5,790 | -€1,420 | -€7,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,790 | -€1,420 | -€7,209 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.