CAPITOL PITTA: 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.
CAPITOL PITTA
Largest movements
- Deferred charges and accrued income +€14,883
new in 2024: €14,883
- Receivables within one year +€11,891
up €11,891 (+29,831%), from €40 to €11,931
of which Trade receivables: +€11,931
- Cash -€4,772
down €4,772 (-51.2%), from €9,326 to €4,554
mainly Deferred charges and accrued income (-€14,883) and Receivables within one year (-€11,891)
- Trade debts +€25,099
up €25,099 (+4,610%), from €545 to €25,644
- Other debts -€6,789
down €6,789 (-68.7%), from €9,888 to €3,099
- Tax, wage and social debts +€4,653
new in 2024: €4,653
of which Remuneration and social security: +€2,647
- Profit (loss) carried forward -€962
down €962 (-6.8%), from -€14,237 to -€15,198
- Gross operating margin +€15,949
up €15,949, from -€2,335 to €13,614
- Staff costs +€12,906
new in 2024: €12,906
- Financial charges +€878
up €878 (+1,463%), from €60 to €938
- Other operating charges +€732
new in 2024: €732
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 | €9,365 | €31,368 | +€22,002 | +235% |
| Current assets | 29/58 | €9,365 | €31,368 | +€22,002 | +235% |
| Amounts receivable within one year | 40/41 | €40 | €11,931 | +€11,891 | +29,831% |
| Trade receivables | 40 | - | €11,931 | +€11,931 | |
| Other amounts receivable | 41 | €40 | - | -€40 | |
| Cash at bank and in hand | 54/58 | €9,326 | €4,554 | -€4,772 | -51.2% |
| Deferred charges and accrued income | 490/1 | - | €14,883 | +€14,883 | |
| Total equity and liabilities | 10/49 | €9,365 | €31,368 | +€22,002 | +235% |
| Equity | 10/15 | -€1,067 | -€2,028 | -€962 | -90.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,970 | €6,970 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €6,350 | €6,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,237 | -€15,198 | -€962 | -6.8% |
| Amounts payable | 17/49 | €10,432 | €33,396 | +€22,964 | +220% |
| Amounts payable within one year | 42/48 | €10,432 | €33,396 | +€22,964 | +220% |
| Trade debts | 44 | €545 | €25,644 | +€25,099 | +4,610% |
| Suppliers | 440/4 | €545 | €25,644 | +€25,099 | +4,610% |
| Taxes, remuneration and social security | 45 | - | €4,653 | +€4,653 | |
| Taxes | 450/3 | - | €2,006 | +€2,006 | |
| Remuneration and social security | 454/9 | - | €2,647 | +€2,647 | |
| Other amounts payable | 47/48 | €9,888 | €3,099 | -€6,789 | -68.7% |
| Remuneration, social security and pensions | 62 | - | €12,906 | +€12,906 | |
| Other operating charges | 640/8 | - | €732 | +€732 | |
| Non-recurring operating charges | 66A | €12 | - | -€12 | |
| Gross operating margin | 9900 | -€2,335 | €13,614 | +€15,949 | |
| Operating profit (loss) | 9901 | -€2,347 | -€24 | +€2,324 | +99.0% |
| Financial charges | 65/66B | €60 | €938 | +€878 | +1,463% |
| Recurring financial charges | 65 | €60 | €938 | +€878 | +1,463% |
| Profit (loss) for the period before taxes | 9903 | -€2,407 | -€962 | +€1,446 | +60.1% |
| Profit (loss) for the period | 9904 | -€2,407 | -€962 | +€1,446 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,407 | -€962 | +€1,446 | +60.1% |
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 14 October 2026 via checked.be.