Capo Tech: 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.
Capo Tech
Largest movements
- Financial fixed assets +€22,707
up €22,707 (+4.7%), from €488,304 to €511,011
- Cash +€17,991
up €17,991 (+184.6%), from €9,746 to €27,737
mainly Other debts (+€68,533) and Net result for the year (+€66,693)
- Current investments +€15,535
new in 2025: €15,535
- Receivables within one year +€7,830
up €7,830 (+12.5%), from €62,565 to €70,394
of which Other amounts receivable: +€13,527
- Debts after one year -€87,456
down €87,456 (-43.3%), from €202,155 to €114,699
- Other debts +€68,533
up €68,533 (+195.8%), from €35,000 to €103,533
- Reserves +€66,693
up €66,693 (+43.0%), from €155,272 to €221,965
of which Distributable reserves: +€51,158
- Trade debts +€18,651
up €18,651 (+166.0%), from €11,236 to €29,888
- Tax, wage and social debts -€7,208
down €7,208 (-45.2%), from €15,952 to €8,744
- Provisions +€32,375
no longer reported in 2025 (was -€32,375)
- Financial charges -€31,006
down €31,006 (-66.6%), from €46,587 to €15,581
- Gross operating margin -€9,769
down €9,769 (-8.5%), from €115,521 to €105,753
- Taxes -€2,531
down €2,531 (-9.6%), from €26,275 to €23,744
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 | €560,615 | €624,678 | +€64,063 | +11.4% |
| Fixed assets | 21/28 | €488,304 | €511,011 | +€22,707 | +4.7% |
| Financial fixed assets | 28 | €488,304 | €511,011 | +€22,707 | +4.7% |
| Current assets | 29/58 | €72,311 | €113,666 | +€41,356 | +57.2% |
| Amounts receivable within one year | 40/41 | €62,565 | €70,394 | +€7,830 | +12.5% |
| Trade receivables | 40 | €62,551 | €56,854 | -€5,697 | -9.1% |
| Other amounts receivable | 41 | €14 | €13,541 | +€13,527 | +97596.6% |
| Current investments | 50/53 | - | €15,535 | +€15,535 | |
| Cash at bank and in hand | 54/58 | €9,746 | €27,737 | +€17,991 | +184.6% |
| Total equity and liabilities | 10/49 | €560,615 | €624,678 | +€64,063 | +11.4% |
| Equity | 10/15 | €255,272 | €321,965 | +€66,693 | +26.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €155,272 | €221,965 | +€66,693 | +43.0% |
| Non-distributable reserves | 130/1 | - | €15,535 | +€15,535 | |
| Own shares acquired | 1312 | - | €15,535 | +€15,535 | |
| Distributable reserves | 133 | €155,272 | €206,429 | +€51,158 | +32.9% |
| Amounts payable | 17/49 | €305,343 | €302,713 | -€2,630 | -0.9% |
| Amounts payable after more than one year | 17 | €202,155 | €114,699 | -€87,456 | -43.3% |
| Financial debts | 170/4 | €202,155 | €114,699 | -€87,456 | -43.3% |
| Amounts payable within one year | 42/48 | €97,443 | €179,055 | +€81,612 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €35,255 | €36,890 | +€1,635 | +4.6% |
| Trade debts | 44 | €11,236 | €29,888 | +€18,651 | +166.0% |
| Suppliers | 440/4 | €11,236 | €29,888 | +€18,651 | +166.0% |
| Taxes, remuneration and social security | 45 | €15,952 | €8,744 | -€7,208 | -45.2% |
| Taxes | 450/3 | €15,952 | €8,744 | -€7,208 | -45.2% |
| Other amounts payable | 47/48 | €35,000 | €103,533 | +€68,533 | +195.8% |
| Accrued charges and deferred income | 492/3 | €5,746 | €8,959 | +€3,214 | +55.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€32,375 | - | +€32,375 | |
| Gross operating margin | 9900 | €115,521 | €105,753 | -€9,769 | -8.5% |
| Operating profit (loss) | 9901 | €147,896 | €105,753 | -€42,144 | -28.5% |
| Financial income | 75/76B | - | €265 | +€265 | |
| Recurring financial income | 75 | - | €265 | +€265 | |
| Financial charges | 65/66B | €46,587 | €15,581 | -€31,006 | -66.6% |
| Recurring financial charges | 65 | €46,587 | €15,581 | -€31,006 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €101,310 | €90,437 | -€10,873 | -10.7% |
| Income taxes | 67/77 | €26,275 | €23,744 | -€2,531 | -9.6% |
| Profit (loss) for the period | 9904 | €75,035 | €66,693 | -€8,342 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,035 | €66,693 | -€8,342 | -11.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.