CAPPA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€23,573
up €23,573 (+114%), from €20,713 to €44,286
mainly Net result for the year (+€23,233) and Depreciation (+€337)
- Profit (loss) carried forward +€23,233
up €23,233 (+128%), from €18,111 to €41,344
- Gross operating margin +€28,608
up €28,608 (+1,549%), from €1,847 to €30,455
- Taxes +€4,000
new in 2025: €4,000
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 | €21,309 | €44,545 | +€23,236 | +109% |
| Fixed assets | 21/28 | €596 | €259 | -€337 | -56.5% |
| Tangible fixed assets | 22/27 | €596 | €259 | -€337 | -56.5% |
| Furniture and vehicles | 24 | €596 | €259 | -€337 | -56.5% |
| Current assets | 29/58 | €20,713 | €44,286 | +€23,573 | +114% |
| Cash at bank and in hand | 54/58 | €20,713 | €44,286 | +€23,573 | +114% |
| Total equity and liabilities | 10/49 | €21,309 | €44,545 | +€23,236 | +109% |
| Equity | 10/15 | €20,111 | €43,344 | +€23,233 | +116% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,111 | €41,344 | +€23,233 | +128% |
| Amounts payable | 17/49 | €1,198 | €1,201 | +€3 | +0.3% |
| Amounts payable within one year | 42/48 | €1,198 | €1,201 | +€3 | +0.3% |
| Trade debts | 44 | €146 | - | -€146 | |
| Suppliers | 440/4 | €146 | - | -€146 | |
| Other amounts payable | 47/48 | €1,052 | €1,201 | +€149 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €337 | €337 | = | 0.0% |
| Other operating charges | 640/8 | €485 | €608 | +€123 | +25.4% |
| Non-recurring operating charges | 66A | - | €2,213 | +€2,213 | |
| Gross operating margin | 9900 | €1,847 | €30,455 | +€28,608 | +1,549% |
| Operating profit (loss) | 9901 | €1,025 | €27,297 | +€26,272 | +2,563% |
| Financial charges | 65/66B | €60 | €64 | +€4 | +6.7% |
| Recurring financial charges | 65 | €60 | €64 | +€4 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €965 | €27,233 | +€26,268 | +2,722% |
| Income taxes | 67/77 | - | €4,000 | +€4,000 | |
| Profit (loss) for the period | 9904 | €965 | €23,233 | +€22,268 | +2,308% |
| Profit (loss) for the period to be appropriated | 9905 | €965 | €23,233 | +€22,268 | +2,308% |
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 17 October 2026 via checked.be.