CAPLENCO: 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.
CAPLENCO
Largest movements
- Receivables within one year -€39,757
down €39,757 (-49.7%), from €80,058 to €40,301
of which Trade receivables: -€35,933
- Cash -€26,659
down €26,659 (-50.4%), from €52,916 to €26,257
mainly Trade debts (-€44,723) and Net result for the year (-€25,363)
- Current investments -€5,131
down €5,131 (-10.7%), from €48,157 to €43,026
- Trade debts -€44,723
down €44,723 (-62.7%), from €71,312 to €26,589
- Reserves -€25,000
down €25,000 (-35.7%), from €70,000 to €45,000
- Gross operating margin -€102,902
down €102,902, from €87,212 to -€15,690
- Taxes -€24,992
down €24,992 (-100.0%), from €24,992 to €0
- Financial charges +€9,358
up €9,358 (+574.2%), from €1,630 to €10,988
- Financial income -€8,951
down €8,951 (-87.2%), from €10,266 to €1,315
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 | €181,131 | €109,584 | -€71,547 | -39.5% |
| Current assets | 29/58 | €181,131 | €109,584 | -€71,547 | -39.5% |
| Amounts receivable within one year | 40/41 | €80,058 | €40,301 | -€39,757 | -49.7% |
| Trade receivables | 40 | €74,370 | €38,437 | -€35,933 | -48.3% |
| Other amounts receivable | 41 | €5,689 | €1,864 | -€3,825 | -67.2% |
| Current investments | 50/53 | €48,157 | €43,026 | -€5,131 | -10.7% |
| Cash at bank and in hand | 54/58 | €52,916 | €26,257 | -€26,659 | -50.4% |
| Total equity and liabilities | 10/49 | €181,131 | €109,584 | -€71,547 | -39.5% |
| Equity | 10/15 | €102,105 | €76,742 | -€25,363 | -24.8% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €70,000 | €45,000 | -€25,000 | -35.7% |
| Distributable reserves | 133 | €70,000 | €45,000 | -€25,000 | -35.7% |
| Profit (loss) carried forward | 14 | €855 | €492 | -€363 | -42.5% |
| Amounts payable | 17/49 | €79,026 | €32,842 | -€46,184 | -58.4% |
| Amounts payable within one year | 42/48 | €79,026 | €32,842 | -€46,184 | -58.4% |
| Trade debts | 44 | €71,312 | €26,589 | -€44,723 | -62.7% |
| Suppliers | 440/4 | €71,312 | €26,589 | -€44,723 | -62.7% |
| Taxes, remuneration and social security | 45 | €7,715 | €6,254 | -€1,461 | -18.9% |
| Taxes | 450/3 | €7,715 | €6,254 | -€1,461 | -18.9% |
| Gross operating margin | 9900 | €87,212 | -€15,690 | -€102,902 | |
| Operating profit (loss) | 9901 | €87,212 | -€15,690 | -€102,902 | |
| Financial income | 75/76B | €10,266 | €1,315 | -€8,951 | -87.2% |
| Recurring financial income | 75 | €10,266 | €1,315 | -€8,951 | -87.2% |
| Financial charges | 65/66B | €1,630 | €10,988 | +€9,358 | +574.2% |
| Recurring financial charges | 65 | €1,630 | €10,988 | +€9,358 | +574.2% |
| Profit (loss) for the period before taxes | 9903 | €95,848 | -€25,363 | -€121,211 | |
| Income taxes | 67/77 | €24,992 | €0 | -€24,992 | -100.0% |
| Profit (loss) for the period | 9904 | €70,855 | -€25,363 | -€96,219 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,855 | -€25,363 | -€96,219 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.