CAPITA AC: 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.
CAPITA AC
Largest movements
- Cash +€15,923
up €15,923 (+24.3%), from €65,510 to €81,434
mainly Tax, wage and social debts (+€8,835) and Net result for the year (+€4,698)
- Receivables within one year -€1,784
down €1,784 (-8.1%), from €22,064 to €20,280
of which Trade receivables: -€2,420
- Tax, wage and social debts +€8,835
up €8,835 (+58.6%), from €15,069 to €23,904
of which Taxes: +€5,575
- Profit (loss) carried forward +€4,698
new in 2025: €4,698
- Gross operating margin -€47,931
down €47,931 (-85.0%), from €56,387 to €8,456
- Taxes -€16,771
down €16,771 (-90.3%), from €18,569 to €1,797
- Other operating charges +€652
up €652 (+162%), from €401 to €1,053
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 | €87,574 | €101,713 | +€14,140 | +16.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €87,574 | €101,713 | +€14,140 | +16.1% |
| Amounts receivable within one year | 40/41 | €22,064 | €20,280 | -€1,784 | -8.1% |
| Trade receivables | 40 | €12,100 | €9,680 | -€2,420 | -20.0% |
| Other amounts receivable | 41 | €9,964 | €10,600 | +€636 | +6.4% |
| Cash at bank and in hand | 54/58 | €65,510 | €81,434 | +€15,923 | +24.3% |
| Total equity and liabilities | 10/49 | €87,574 | €101,713 | +€14,140 | +16.1% |
| Equity | 10/15 | €71,546 | €76,245 | +€4,698 | +6.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €51,086 | €51,086 | = | 0.0% |
| Distributable reserves | 133 | €51,086 | €51,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,698 | +€4,698 | |
| Amounts payable | 17/49 | €16,027 | €25,469 | +€9,441 | +58.9% |
| Amounts payable within one year | 42/48 | €16,027 | €25,469 | +€9,441 | +58.9% |
| Trade debts | 44 | €647 | €1,253 | +€607 | +93.8% |
| Suppliers | 440/4 | €647 | €1,253 | +€607 | +93.8% |
| Taxes, remuneration and social security | 45 | €15,069 | €23,904 | +€8,835 | +58.6% |
| Taxes | 450/3 | €15,069 | €20,644 | +€5,575 | +37.0% |
| Remuneration and social security | 454/9 | - | €3,260 | +€3,260 | |
| Other amounts payable | 47/48 | €312 | €312 | = | 0.0% |
| Other operating charges | 640/8 | €401 | €1,053 | +€652 | +162% |
| Gross operating margin | 9900 | €56,387 | €8,456 | -€47,931 | -85.0% |
| Operating profit (loss) | 9901 | €55,986 | €7,403 | -€48,583 | -86.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,031 | €907 | -€124 | -12.0% |
| Recurring financial charges | 65 | €1,031 | €907 | -€124 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €54,955 | €6,496 | -€48,459 | -88.2% |
| Income taxes | 67/77 | €18,569 | €1,797 | -€16,771 | -90.3% |
| Profit (loss) for the period | 9904 | €36,386 | €4,698 | -€31,688 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,386 | €4,698 | -€31,688 | -87.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.