CAPORUM: 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.
CAPORUM
Largest movements
- Tangible fixed assets -€5,748
down €5,748 (-14.6%), from €39,410 to €33,661
of which Land and buildings: -€5,499
- Cash -€2,303
down €2,303 (-4.9%), from €47,104 to €44,802
mainly Other debts (-€12,823) and Accrued charges and deferred income (-€720)
- Other debts -€12,823
down €12,823 (-10.4%), from €122,926 to €110,103
- Profit (loss) carried forward +€4,579
up €4,579 (+6.4%), from -€71,793 to -€67,215
- Gross operating margin -€3,485
down €3,485 (-20.2%), from €17,238 to €13,753
- Depreciation -€1,422
down €1,422 (-19.8%), from €7,171 to €5,748
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 | €86,852 | €78,463 | -€8,390 | -9.7% |
| Fixed assets | 21/28 | €39,410 | €33,661 | -€5,748 | -14.6% |
| Tangible fixed assets | 22/27 | €39,410 | €33,661 | -€5,748 | -14.6% |
| Land and buildings | 22 | €39,160 | €33,661 | -€5,499 | -14.0% |
| Furniture and vehicles | 24 | €250 | - | -€250 | |
| Current assets | 29/58 | €47,443 | €44,802 | -€2,641 | -5.6% |
| Cash at bank and in hand | 54/58 | €47,104 | €44,802 | -€2,303 | -4.9% |
| Deferred charges and accrued income | 490/1 | €339 | - | -€339 | |
| Total equity and liabilities | 10/49 | €86,852 | €78,463 | -€8,390 | -9.7% |
| Equity | 10/15 | -€36,793 | -€32,215 | +€4,579 | +12.4% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Capital | 10 | €35,000 | - | -€35,000 | |
| Issued capital | 100 | €35,000 | - | -€35,000 | |
| Profit (loss) carried forward | 14 | -€71,793 | -€67,215 | +€4,579 | +6.4% |
| Amounts payable | 17/49 | €123,646 | €110,677 | -€12,968 | -10.5% |
| Amounts payable within one year | 42/48 | €122,926 | €110,677 | -€12,248 | -10.0% |
| Trade debts | 44 | - | €574 | +€574 | |
| Suppliers | 440/4 | - | €574 | +€574 | |
| Other amounts payable | 47/48 | €122,926 | €110,103 | -€12,823 | -10.4% |
| Accrued charges and deferred income | 492/3 | €720 | - | -€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,171 | €5,748 | -€1,422 | -19.8% |
| Other operating charges | 640/8 | €3,214 | €3,323 | +€109 | +3.4% |
| Gross operating margin | 9900 | €17,238 | €13,753 | -€3,485 | -20.2% |
| Operating profit (loss) | 9901 | €6,853 | €4,682 | -€2,171 | -31.7% |
| Financial charges | 65/66B | €211 | €103 | -€108 | -51.3% |
| Recurring financial charges | 65 | €211 | €103 | -€108 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €6,642 | €4,579 | -€2,063 | -31.1% |
| Profit (loss) for the period | 9904 | €6,642 | €4,579 | -€2,063 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,642 | €4,579 | -€2,063 | -31.1% |
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 29 September 2026 via checked.be.