CAPOUILLEZ MATHIEU: 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.
CAPOUILLEZ MATHIEU
Largest movements
- Tangible fixed assets -€6,885
down €6,885 (-3.8%), from €179,080 to €172,194
of which Furniture and vehicles: -€6,283
- Cash +€4,563
up €4,563 (+8.6%), from €53,081 to €57,645
mainly Net result for the year (+€33,704) and Depreciation (+€18,181)
- Receivables within one year +€4,071
up €4,071 (+53.2%), from €7,655 to €11,726
of which Trade receivables: +€4,225
- Debts after one year -€17,058
down €17,058 (-14.1%), from €120,644 to €103,586
- Profit (loss) carried forward +€13,704
up €13,704 (+19.6%), from €69,854 to €83,558
- Other debts +€13,077
up €13,077 (+108%), from €12,082 to €25,159
- Trade debts -€7,310
down €7,310 (-64.3%), from €11,360 to €4,051
- Current portion of long-term debt -€2,587
down €2,587 (-13.2%), from €19,645 to €17,058
- Gross operating margin +€17,331
up €17,331 (+34.0%), from €50,949 to €68,279
- Taxes +€3,436
up €3,436 (+61.5%), from €5,586 to €9,022
- Financial income +€825
up €825 (+229%), from €361 to €1,186
of which Financial income: +€826
- Financial charges -€704
down €704 (-12.0%), from €5,851 to €5,146
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.
Derived cash bridge
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 | €241,356 | €242,651 | +€1,294 | +0.5% |
| Fixed assets | 21/28 | €179,080 | €172,194 | -€6,885 | -3.8% |
| Tangible fixed assets | 22/27 | €179,080 | €172,194 | -€6,885 | -3.8% |
| Land and buildings | 22 | €156,737 | €155,786 | -€951 | -0.6% |
| Plant, machinery and equipment | 23 | €5,366 | €5,715 | +€348 | +6.5% |
| Furniture and vehicles | 24 | €16,976 | €10,694 | -€6,283 | -37.0% |
| Current assets | 29/58 | €62,277 | €70,456 | +€8,180 | +13.1% |
| Amounts receivable within one year | 40/41 | €7,655 | €11,726 | +€4,071 | +53.2% |
| Trade receivables | 40 | €697 | €4,922 | +€4,225 | +606% |
| Other amounts receivable | 41 | €6,958 | €6,804 | -€153 | -2.2% |
| Cash at bank and in hand | 54/58 | €53,081 | €57,645 | +€4,563 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,540 | €1,086 | -€455 | -29.5% |
| Total equity and liabilities | 10/49 | €241,356 | €242,651 | +€1,294 | +0.5% |
| Equity | 10/15 | €76,054 | €89,758 | +€13,704 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,854 | €83,558 | +€13,704 | +19.6% |
| Amounts payable | 17/49 | €165,303 | €152,893 | -€12,410 | -7.5% |
| Amounts payable after more than one year | 17 | €120,644 | €103,586 | -€17,058 | -14.1% |
| Financial debts | 170/4 | €120,644 | €103,586 | -€17,058 | -14.1% |
| Amounts payable within one year | 42/48 | €44,658 | €49,307 | +€4,648 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €19,645 | €17,058 | -€2,587 | -13.2% |
| Trade debts | 44 | €11,360 | €4,051 | -€7,310 | -64.3% |
| Suppliers | 440/4 | €11,360 | €4,051 | -€7,310 | -64.3% |
| Taxes, remuneration and social security | 45 | €1,570 | €3,038 | +€1,468 | +93.5% |
| Taxes | 450/3 | €1,570 | €3,038 | +€1,468 | +93.5% |
| Other amounts payable | 47/48 | €12,082 | €25,159 | +€13,077 | +108% |
| Remuneration, social security and pensions | 62 | €1,975 | €1,775 | -€200 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,886 | €18,181 | +€295 | +1.6% |
| Other operating charges | 640/8 | €1,739 | €1,637 | -€101 | -5.8% |
| Gross operating margin | 9900 | €50,949 | €68,279 | +€17,331 | +34.0% |
| Operating profit (loss) | 9901 | €29,349 | €46,686 | +€17,338 | +59.1% |
| Financial income | 75/76B | €361 | €1,186 | +€825 | +229% |
| Recurring financial income | 75 | €361 | €1,186 | +€826 | +229% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,851 | €5,146 | -€704 | -12.0% |
| Recurring financial charges | 65 | €5,851 | €5,146 | -€704 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €23,859 | €42,726 | +€18,867 | +79.1% |
| Income taxes | 67/77 | €5,586 | €9,022 | +€3,436 | +61.5% |
| Profit (loss) for the period | 9904 | €18,273 | €33,704 | +€15,431 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,273 | €33,704 | +€15,431 | +84.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.