CAPITALE SERVICES: what changed
Two fiscal 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.
CAPITALE SERVICES
Largest movements
- Receivables within one year +€11,954
up €11,954 (+70.7%), from €16,904 to €28,858
of which Other amounts receivable: +€8,954
- Cash -€5,093
down €5,093 (-90.7%), from €5,615 to €522
mainly Receivables within one year (-€11,954)
- Tangible fixed assets -€2,086
down €2,086 (-48.9%), from €4,263 to €2,177
of which Plant, machinery and equipment: -€1,639
- Accrued charges and deferred income +€3,000
up €3,000 (+37.5%), from €8,000 to €11,000
- Profit (loss) carried forward +€1,292
up €1,292 (+34.2%), from €3,781 to €5,072
- Tax, wage and social debts +€484
new in 2024: €484
- Gross operating margin +€2,449
up €2,449 (+244.9%), from €1,000 to €3,449
- Purchases and services -€2,449
down €2,449 (-14.4%), from €17,000 to €14,551
- Other operating charges -€500
no longer reported in 2024 (was €500)
- Taxes +€484
new in 2024: €484
- Financial income +€475
up €475 (+309.3%), from €154 to €628
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.
Cash bridge derived
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 | €26,781 | €31,556 | +€4,775 | +17.8% |
| Fixed assets | 21/28 | €4,263 | €2,177 | -€2,086 | -48.9% |
| Tangible fixed assets | 22/27 | €4,263 | €2,177 | -€2,086 | -48.9% |
| Plant, machinery and equipment | 23 | €3,192 | €1,553 | -€1,639 | -51.3% |
| Furniture and vehicles | 24 | €1,070 | €623 | -€447 | -41.8% |
| Current assets | 29/58 | €22,518 | €29,379 | +€6,861 | +30.5% |
| Amounts receivable within one year | 40/41 | €16,904 | €28,858 | +€11,954 | +70.7% |
| Trade receivables | 40 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | €16,904 | €25,858 | +€8,954 | +53.0% |
| Cash at bank and in hand | 54/58 | €5,615 | €522 | -€5,093 | -90.7% |
| Total equity and liabilities | 10/49 | €26,781 | €31,556 | +€4,775 | +17.8% |
| Equity | 10/15 | €18,781 | €20,072 | +€1,292 | +6.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,781 | €5,072 | +€1,292 | +34.2% |
| Amounts payable | 17/49 | €8,000 | €11,484 | +€3,484 | +43.5% |
| Amounts payable within one year | 42/48 | - | €484 | +€484 | |
| Taxes, remuneration and social security | 45 | - | €484 | +€484 | |
| Taxes | 450/3 | - | €484 | +€484 | |
| Accrued charges and deferred income | 492/3 | €8,000 | €11,000 | +€3,000 | +37.5% |
| Turnover | 70 | €18,000 | €18,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,000 | €14,551 | -€2,449 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,086 | €2,086 | = | 0.0% |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | €1,000 | €3,449 | +€2,449 | +244.9% |
| Operating profit (loss) | 9901 | -€1,586 | €1,363 | +€2,949 | |
| Financial income | 75/76B | €154 | €628 | +€475 | +309.3% |
| Recurring financial income | 75 | €154 | €628 | +€475 | +309.3% |
| Financial charges | 65/66B | €181 | €216 | +€36 | +19.8% |
| Recurring financial charges | 65 | €181 | €216 | +€36 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,613 | €1,775 | +€3,388 | |
| Income taxes | 67/77 | - | €484 | +€484 | |
| Profit (loss) for the period | 9904 | -€1,613 | €1,292 | +€2,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,613 | €1,292 | +€2,904 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.