CAPITAL HOME: 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.
CAPITAL HOME
Largest movements
- Cash +€47,637
up €47,637 (+163%), from €29,137 to €76,774
mainly Net result for the year (+€48,327) and Trade debts (+€2,908)
- Receivables within one year +€3,941
up €3,941 (+1.5%), from €259,456 to €263,397
- Reserves +€48,327
up €48,327 (+17.2%), from €280,306 to €328,633
- Gross operating margin +€32,829
up €32,829 (+106%), from €30,992 to €63,821
- Taxes +€10,242
up €10,242 (+83.2%), from €12,311 to €22,552
- Financial income -€1,771
down €1,771 (-19.7%), from €9,009 to €7,238
- Other operating charges -€1,312
no longer reported in 2025 (was €1,312)
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 | €297,700 | €347,508 | +€49,808 | +16.7% |
| Current assets | 29/58 | €297,700 | €347,508 | +€49,808 | +16.7% |
| Amounts receivable within one year | 40/41 | €259,456 | €263,397 | +€3,941 | +1.5% |
| Other amounts receivable | 41 | €259,456 | €263,397 | +€3,941 | +1.5% |
| Cash at bank and in hand | 54/58 | €29,137 | €76,774 | +€47,637 | +163% |
| Deferred charges and accrued income | 490/1 | €9,108 | €7,337 | -€1,771 | -19.4% |
| Total equity and liabilities | 10/49 | €297,700 | €347,508 | +€49,808 | +16.7% |
| Equity | 10/15 | €286,506 | €334,833 | +€48,327 | +16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €280,306 | €328,633 | +€48,327 | +17.2% |
| Distributable reserves | 133 | €280,306 | €328,633 | +€48,327 | +17.2% |
| Amounts payable | 17/49 | €11,194 | €12,675 | +€1,481 | +13.2% |
| Amounts payable within one year | 42/48 | €11,194 | €12,675 | +€1,481 | +13.2% |
| Trade debts | 44 | €6,684 | €9,592 | +€2,908 | +43.5% |
| Suppliers | 440/4 | €6,684 | €9,592 | +€2,908 | +43.5% |
| Taxes, remuneration and social security | 45 | €4,510 | €3,023 | -€1,487 | -33.0% |
| Taxes | 450/3 | €4,510 | €3,023 | -€1,487 | -33.0% |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Other operating charges | 640/8 | €1,312 | - | -€1,312 | |
| Gross operating margin | 9900 | €30,992 | €63,821 | +€32,829 | +106% |
| Operating profit (loss) | 9901 | €29,680 | €63,821 | +€34,141 | +115% |
| Financial income | 75/76B | €9,009 | €7,238 | -€1,771 | -19.7% |
| Recurring financial income | 75 | €9,009 | €7,238 | -€1,771 | -19.7% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €38,539 | €70,879 | +€32,340 | +83.9% |
| Income taxes | 67/77 | €12,311 | €22,552 | +€10,242 | +83.2% |
| Profit (loss) for the period | 9904 | €26,228 | €48,327 | +€22,098 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,228 | €48,327 | +€22,098 | +84.3% |
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 25 October 2026 via checked.be.