CAPNOR I: 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.
CAPNOR I
Largest movements
- Financial fixed assets -€492,947
down €492,947 (-1.4%), from €34.2m to €33.7m
- Debts after one year -€566,200
down €566,200 (-1.7%), from €33.6m to €33.1m
- Financial charges +€109,131
up €109,131 (+10.4%), from €1.0m to €1.2m
- Financial income +€52,910
up €52,910 (+4.6%), from €1.2m to €1.2m
of which Financial income: +€118,230
- Gross operating margin +€12,660
up €12,660 (+69.7%), from -€18,153 to -€5,493
- Taxes +€7,588
up €7,588 (+137.3%), from €5,525 to €13,113
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 | €35,310,279 | €34,907,928 | -€402,351 | -1.1% |
| Fixed assets | 21/28 | €34,167,795 | €33,674,848 | -€492,947 | -1.4% |
| Financial fixed assets | 28 | €34,167,795 | €33,674,848 | -€492,947 | -1.4% |
| Current assets | 29/58 | €1,142,484 | €1,233,080 | +€90,596 | +7.9% |
| Amounts receivable within one year | 40/41 | €1,097,663 | €1,222,477 | +€124,814 | +11.4% |
| Trade receivables | 40 | - | €7,322 | +€7,322 | |
| Other amounts receivable | 41 | €1,097,663 | €1,215,155 | +€117,492 | +10.7% |
| Cash at bank and in hand | 54/58 | €44,821 | €10,604 | -€34,218 | -76.3% |
| Total equity and liabilities | 10/49 | €35,310,279 | €34,907,928 | -€402,351 | -1.1% |
| Equity | 10/15 | €578,218 | €614,257 | +€36,039 | +6.2% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €3,911 | €5,713 | +€1,802 | +46.1% |
| Non-distributable reserves | 130/1 | €3,911 | €5,713 | +€1,802 | +46.1% |
| Legal reserve | 130 | €3,911 | €5,713 | +€1,802 | +46.1% |
| Profit (loss) carried forward | 14 | €74,307 | €108,544 | +€34,237 | +46.1% |
| Amounts payable | 17/49 | €34,732,061 | €34,293,671 | -€438,390 | -1.3% |
| Amounts payable after more than one year | 17 | €33,647,567 | €33,081,367 | -€566,200 | -1.7% |
| Financial debts | 170/4 | €33,647,567 | €33,081,367 | -€566,200 | -1.7% |
| Amounts payable within one year | 42/48 | €1,052,978 | €1,184,048 | +€131,069 | +12.4% |
| Trade debts | 44 | €119 | €7,546 | +€7,427 | +6263.3% |
| Suppliers | 440/4 | €119 | €7,546 | +€7,427 | +6263.3% |
| Taxes, remuneration and social security | 45 | €5,525 | €18,639 | +€13,113 | +237.3% |
| Taxes | 450/3 | €5,525 | €18,639 | +€13,113 | +237.3% |
| Other amounts payable | 47/48 | €1,047,335 | €1,157,864 | +€110,529 | +10.6% |
| Accrued charges and deferred income | 492/3 | €31,515 | €28,256 | -€3,259 | -10.3% |
| Other operating charges | 640/8 | €1,130 | €1,268 | +€137 | +12.1% |
| Gross operating margin | 9900 | -€18,153 | -€5,493 | +€12,660 | +69.7% |
| Operating profit (loss) | 9901 | -€19,284 | -€6,761 | +€12,523 | +64.9% |
| Financial income | 75/76B | €1,161,800 | €1,214,710 | +€52,910 | +4.6% |
| Recurring financial income | 75 | €1,096,480 | €1,214,710 | +€118,230 | +10.8% |
| Non-recurring financial income | 76B | €65,320 | - | -€65,320 | |
| Financial charges | 65/66B | €1,049,666 | €1,158,797 | +€109,131 | +10.4% |
| Recurring financial charges | 65 | €1,049,666 | €1,158,797 | +€109,131 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €92,851 | €49,152 | -€43,698 | -47.1% |
| Income taxes | 67/77 | €5,525 | €13,113 | +€7,588 | +137.3% |
| Profit (loss) for the period | 9904 | €87,325 | €36,039 | -€51,286 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,325 | €36,039 | -€51,286 | -58.7% |
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.