Capitosus: 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.
Capitosus
Largest movements
- Cash -€73,166
down €73,166 (-98.1%), from €74,580 to €1,414
mainly Contributions, distributions and other (-€67,500) and Other debts (-€29,315)
- Receivables within one year +€14,863
up €14,863 (+53.6%), from €27,755 to €42,618
of which Trade receivables: +€12,303
- Tangible fixed assets +€12,296
new in 2025: €12,296
- Other debts -€29,315
down €29,315 (-80.0%), from €36,627 to €7,312
- Profit (loss) carried forward -€26,530
down €26,530 (-30.9%), from €85,775 to €59,245
- Tax, wage and social debts +€8,568
up €8,568 (+156.8%), from €5,465 to €14,032
- Trade debts +€1,967
up €1,967 (+774.2%), from €254 to €2,221
- Gross operating margin +€12,438
up €12,438 (+29.8%), from €41,698 to €54,136
- Taxes +€2,853
up €2,853 (+29.8%), from €9,587 to €12,440
- Financial income -€559
down €559 (-50.1%), from €1,115 to €556
- Depreciation +€544
up €544 (+508.9%), from €107 to €650
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.
Cash bridge derived
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 | €131,122 | €85,811 | -€45,310 | -34.6% |
| Fixed assets | 21/28 | - | €12,296 | +€12,296 | |
| Tangible fixed assets | 22/27 | - | €12,296 | +€12,296 | |
| Furniture and vehicles | 24 | - | €12,296 | +€12,296 | |
| Current assets | 29/58 | €131,122 | €73,516 | -€57,606 | -43.9% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,000 | = | 0.0% |
| Other amounts receivable | 291 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,755 | €42,618 | +€14,863 | +53.6% |
| Trade receivables | 40 | €22,342 | €34,645 | +€12,303 | +55.1% |
| Other amounts receivable | 41 | €5,413 | €7,972 | +€2,560 | +47.3% |
| Cash at bank and in hand | 54/58 | €74,580 | €1,414 | -€73,166 | -98.1% |
| Deferred charges and accrued income | 490/1 | €787 | €1,484 | +€697 | +88.7% |
| Total equity and liabilities | 10/49 | €131,122 | €85,811 | -€45,310 | -34.6% |
| Equity | 10/15 | €88,775 | €62,245 | -€26,530 | -29.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,775 | €59,245 | -€26,530 | -30.9% |
| Amounts payable | 17/49 | €42,346 | €23,566 | -€18,780 | -44.3% |
| Amounts payable within one year | 42/48 | €42,346 | €23,566 | -€18,780 | -44.3% |
| Trade debts | 44 | €254 | €2,221 | +€1,967 | +774.2% |
| Suppliers | 440/4 | €254 | €2,221 | +€1,967 | +774.2% |
| Taxes, remuneration and social security | 45 | €5,465 | €14,032 | +€8,568 | +156.8% |
| Taxes | 450/3 | €5,465 | €14,032 | +€8,568 | +156.8% |
| Other amounts payable | 47/48 | €36,627 | €7,312 | -€29,315 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €650 | +€544 | +508.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €41,698 | €54,136 | +€12,438 | +29.8% |
| Operating profit (loss) | 9901 | €41,204 | €53,085 | +€11,882 | +28.8% |
| Financial income | 75/76B | €1,115 | €556 | -€559 | -50.1% |
| Recurring financial income | 75 | €1,115 | €556 | -€559 | -50.1% |
| Financial charges | 65/66B | €739 | €231 | -€508 | -68.7% |
| Recurring financial charges | 65 | €739 | €231 | -€508 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €41,579 | €53,410 | +€11,831 | +28.5% |
| Income taxes | 67/77 | €9,587 | €12,440 | +€2,853 | +29.8% |
| Profit (loss) for the period | 9904 | €31,992 | €40,970 | +€8,978 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,992 | €40,970 | +€8,978 | +28.1% |
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 10 October 2026 via checked.be.