CAPORALI CONSULT: 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.
CAPORALI CONSULT
Largest movements
- Tangible fixed assets -€24,656
down €24,656 (-4.2%), from €587,235 to €562,578
of which Land and buildings: -€18,988
- Profit (loss) carried forward -€18,823
down €18,823 (-14.8%), from €126,863 to €108,040
- Debts after one year -€18,013
down €18,013 (-28.6%), from €63,077 to €45,064
- Other debts +€11,284
up €11,284 (+5.7%), from €197,727 to €209,011
- Gross operating margin +€49,770
up €49,770, from -€27,463 to €22,307
- Depreciation +€8,627
up €8,627 (+53.8%), from €16,029 to €24,656
- Financial charges +€6,951
up €6,951 (+188%), from €3,688 to €10,639
- Other operating charges -€4,672
down €4,672 (-44.3%), from €10,552 to €5,879
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 | €639,035 | €613,358 | -€25,677 | -4.0% |
| Fixed assets | 21/28 | €587,235 | €562,578 | -€24,656 | -4.2% |
| Tangible fixed assets | 22/27 | €587,235 | €562,578 | -€24,656 | -4.2% |
| Land and buildings | 22 | €560,430 | €541,442 | -€18,988 | -3.4% |
| Plant, machinery and equipment | 23 | €14,639 | €13,142 | -€1,497 | -10.2% |
| Furniture and vehicles | 24 | €12,167 | €7,995 | -€4,171 | -34.3% |
| Current assets | 29/58 | €51,800 | €50,780 | -€1,020 | -2.0% |
| Amounts receivable within one year | 40/41 | €42,685 | €38,300 | -€4,386 | -10.3% |
| Trade receivables | 40 | - | €12,584 | +€12,584 | |
| Other amounts receivable | 41 | €42,685 | €25,716 | -€16,970 | -39.8% |
| Cash at bank and in hand | 54/58 | €9,115 | €9,688 | +€573 | +6.3% |
| Deferred charges and accrued income | 490/1 | - | €2,792 | +€2,792 | |
| Total equity and liabilities | 10/49 | €639,035 | €613,358 | -€25,677 | -4.0% |
| Equity | 10/15 | €201,123 | €182,300 | -€18,823 | -9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €61,860 | €61,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61,860 | €61,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,863 | €108,040 | -€18,823 | -14.8% |
| Amounts payable | 17/49 | €437,912 | €431,058 | -€6,854 | -1.6% |
| Amounts payable after more than one year | 17 | €63,077 | €45,064 | -€18,013 | -28.6% |
| Financial debts | 170/4 | €63,077 | €45,064 | -€18,013 | -28.6% |
| Amounts payable within one year | 42/48 | €374,835 | €385,994 | +€11,159 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €23,453 | €18,013 | -€5,440 | -23.2% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €1,154 | €1,807 | +€652 | +56.5% |
| Suppliers | 440/4 | €1,154 | €1,807 | +€652 | +56.5% |
| Taxes, remuneration and social security | 45 | €2,500 | €7,163 | +€4,663 | +187% |
| Taxes | 450/3 | €2,500 | €7,163 | +€4,663 | +187% |
| Other amounts payable | 47/48 | €197,727 | €209,011 | +€11,284 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,029 | €24,656 | +€8,627 | +53.8% |
| Other operating charges | 640/8 | €10,552 | €5,879 | -€4,672 | -44.3% |
| Gross operating margin | 9900 | -€27,463 | €22,307 | +€49,770 | |
| Operating profit (loss) | 9901 | -€54,043 | -€8,228 | +€45,815 | +84.8% |
| Financial income | 75/76B | €54 | €45 | -€9 | -17.2% |
| Recurring financial income | 75 | €54 | €45 | -€9 | -17.2% |
| Financial charges | 65/66B | €3,688 | €10,639 | +€6,951 | +188% |
| Recurring financial charges | 65 | €3,688 | €10,639 | +€6,951 | +188% |
| Profit (loss) for the period before taxes | 9903 | -€57,677 | -€18,823 | +€38,854 | +67.4% |
| Profit (loss) for the period | 9904 | -€57,677 | -€18,823 | +€38,854 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,677 | -€18,823 | +€38,854 | +67.4% |
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 28 October 2026 via checked.be.