Cappa Consultancy: 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.
Cappa Consultancy
Largest movements
- Current investments +€137,604
up €137,604 (+151%), from €91,080 to €228,684
- Cash -€44,966
down €44,966 (-83.4%), from €53,928 to €8,962
mainly Current investments (-€137,604) and Contributions, distributions and other (-€63,109)
- Tangible fixed assets -€4,826
down €4,826 (-8.6%), from €56,174 to €51,347
of which Furniture and vehicles: -€2,445
- Other debts +€94,107
up €94,107 (+476%), from €19,788 to €113,895
- Profit (loss) carried forward -€15,969
down €15,969 (-100%), from €15,969 to €0
- Tax, wage and social debts +€8,731
up €8,731 (+596%), from €1,464 to €10,195
- Gross operating margin +€26,557
up €26,557 (+99.5%), from €26,694 to €53,250
- Depreciation -€10,230
down €10,230 (-56.5%), from €18,105 to €7,875
- Financial income +€9,444
up €9,444 (+1,746%), from €541 to €9,985
- Taxes +€5,277
up €5,277 (+150%), from €3,514 to €8,791
- Financial charges -€1,469
down €1,469 (-63.3%), from €2,319 to €850
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 | €266,795 | €353,856 | +€87,061 | +32.6% |
| Fixed assets | 21/28 | €116,174 | €111,347 | -€4,826 | -4.2% |
| Tangible fixed assets | 22/27 | €56,174 | €51,347 | -€4,826 | -8.6% |
| Plant, machinery and equipment | 23 | €12,261 | €9,880 | -€2,381 | -19.4% |
| Furniture and vehicles | 24 | €43,913 | €41,468 | -€2,445 | -5.6% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €150,621 | €242,509 | +€91,887 | +61.0% |
| Amounts receivable within one year | 40/41 | €4,875 | €3,477 | -€1,398 | -28.7% |
| Trade receivables | 40 | - | €3,151 | +€3,151 | |
| Other amounts receivable | 41 | €4,875 | €326 | -€4,548 | -93.3% |
| Current investments | 50/53 | €91,080 | €228,684 | +€137,604 | +151% |
| Cash at bank and in hand | 54/58 | €53,928 | €8,962 | -€44,966 | -83.4% |
| Deferred charges and accrued income | 490/1 | €739 | €1,385 | +€647 | +87.6% |
| Total equity and liabilities | 10/49 | €266,795 | €353,856 | +€87,061 | +32.6% |
| Equity | 10/15 | €241,929 | €225,960 | -€15,969 | -6.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | - | -€20,460 | |
| Issued capital | 100 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €205,500 | €205,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €205,500 | - | -€205,500 | |
| Other | 1319 | €205,500 | - | -€205,500 | |
| Distributable reserves | 133 | - | €205,500 | +€205,500 | |
| Profit (loss) carried forward | 14 | €15,969 | €0 | -€15,969 | -100% |
| Amounts payable | 17/49 | €24,865 | €127,896 | +€103,030 | +414% |
| Amounts payable within one year | 42/48 | €21,516 | €124,546 | +€103,030 | +479% |
| Trade debts | 44 | €263 | €456 | +€193 | +73.2% |
| Suppliers | 440/4 | €263 | €456 | +€193 | +73.2% |
| Taxes, remuneration and social security | 45 | €1,464 | €10,195 | +€8,731 | +596% |
| Taxes | 450/3 | €1,464 | €10,195 | +€8,731 | +596% |
| Other amounts payable | 47/48 | €19,788 | €113,895 | +€94,107 | +476% |
| Accrued charges and deferred income | 492/3 | €3,350 | €3,350 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €63 | €0 | -€63 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,105 | €7,875 | -€10,230 | -56.5% |
| Other operating charges | 640/8 | €306 | €248 | -€58 | -19.0% |
| Operating charges capitalised as restructuring costs | 649 | - | -€1,668 | -€1,668 | |
| Gross operating margin | 9900 | €26,694 | €53,250 | +€26,557 | +99.5% |
| Operating profit (loss) | 9901 | €8,219 | €46,796 | +€38,577 | +469% |
| Financial income | 75/76B | €541 | €9,985 | +€9,444 | +1,746% |
| Recurring financial income | 75 | €541 | €9,985 | +€9,444 | +1,746% |
| Financial charges | 65/66B | €2,319 | €850 | -€1,469 | -63.3% |
| Recurring financial charges | 65 | €2,319 | €850 | -€1,469 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €6,441 | €55,931 | +€49,490 | +768% |
| Income taxes | 67/77 | €3,514 | €8,791 | +€5,277 | +150% |
| Profit (loss) for the period | 9904 | €2,927 | €47,140 | +€44,213 | +1,510% |
| Profit (loss) for the period to be appropriated | 9905 | €2,927 | €47,140 | +€44,213 | +1,510% |
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 14 October 2026 via checked.be.