CAPITASSUR: 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.
CAPITASSUR
Largest movements
- Receivables within one year +€28,297
up €28,297 (+309.4%), from €9,146 to €37,442
- Cash +€21,599
up €21,599 (+7.8%), from €276,622 to €298,222
mainly Net result for the year (+€49,938)
- Profit (loss) carried forward +€49,938
up €49,938, from -€35,760 to €14,178
- Financial income +€56,124
up €56,124 (+197551.6%), from €28 to €56,153
- Gross operating margin +€7,845
up €7,845 (+73.7%), from -€10,648 to -€2,803
- Depreciation -€3,331
no longer reported in 2024 (was €3,331)
- Other operating charges -€1,294
down €1,294 (-39.5%), from €3,272 to €1,978
- Taxes +€712
up €712 (+110.3%), from €645 to €1,357
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 | €1,486,459 | €1,536,355 | +€49,896 | +3.4% |
| Fixed assets | 21/28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €286,459 | €336,355 | +€49,896 | +17.4% |
| Amounts receivable within one year | 40/41 | €9,146 | €37,442 | +€28,297 | +309.4% |
| Other amounts receivable | 41 | €9,146 | €37,442 | +€28,297 | +309.4% |
| Cash at bank and in hand | 54/58 | €276,622 | €298,222 | +€21,599 | +7.8% |
| Deferred charges and accrued income | 490/1 | €691 | €691 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,486,459 | €1,536,355 | +€49,896 | +3.4% |
| Equity | 10/15 | €1,452,300 | €1,502,238 | +€49,938 | +3.4% |
| Contributions | 10/11 | €1,206,200 | €1,206,200 | = | 0.0% |
| Capital | 10 | €1,206,200 | €1,206,200 | = | 0.0% |
| Issued capital | 100 | €1,218,600 | €1,218,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €281,860 | €281,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €121,860 | €121,860 | = | 0.0% |
| Legal reserve | 130 | €121,860 | €121,860 | = | 0.0% |
| Distributable reserves | 133 | €160,000 | €160,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,760 | €14,178 | +€49,938 | |
| Amounts payable | 17/49 | €34,159 | €34,117 | -€42 | -0.1% |
| Amounts payable within one year | 42/48 | €34,148 | €34,105 | -€42 | -0.1% |
| Trade debts | 44 | €8,140 | €8,098 | -€42 | -0.5% |
| Suppliers | 440/4 | €8,140 | €8,098 | -€42 | -0.5% |
| Other amounts payable | 47/48 | €26,008 | €26,008 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11 | €11 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,331 | - | -€3,331 | |
| Other operating charges | 640/8 | €3,272 | €1,978 | -€1,294 | -39.5% |
| Non-recurring operating charges | 66A | €1,089 | - | -€1,089 | |
| Gross operating margin | 9900 | -€10,648 | -€2,803 | +€7,845 | +73.7% |
| Operating profit (loss) | 9901 | -€18,340 | -€4,781 | +€13,559 | +73.9% |
| Financial income | 75/76B | €28 | €56,153 | +€56,124 | +197551.6% |
| Recurring financial income | 75 | €28 | €56,153 | +€56,124 | +197551.6% |
| Financial charges | 65/66B | €529 | €76 | -€452 | -85.5% |
| Recurring financial charges | 65 | €529 | €76 | -€452 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,840 | €51,295 | +€70,135 | |
| Income taxes | 67/77 | €645 | €1,357 | +€712 | +110.3% |
| Profit (loss) for the period | 9904 | -€19,485 | €49,938 | +€69,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,485 | €49,938 | +€69,424 |
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 3 October 2026 via checked.be.