CAPPACITY: 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.
CAPPACITY
Largest movements
- Tangible fixed assets +€268,162
up €268,162 (+6,766%), from €3,963 to €272,125
of which Land and buildings: +€264,685
- Receivables within one year +€22,760
up €22,760 (+63.1%), from €36,043 to €58,803
of which Trade receivables: +€20,165
- Cash +€20,684
up €20,684 (+383%), from €5,405 to €26,089
mainly Debts after one year (+€256,800) and Depreciation (+€37,681)
- Debts after one year +€256,800
up €256,800 (+1,712%), from €15,000 to €271,800
of which Financial debts: +€271,800
- Current portion of long-term debt +€30,200
new in 2025: €30,200
- Accrued charges and deferred income +€9,276
up €9,276 (+723%), from €1,282 to €10,558
- Tax, wage and social debts +€6,637
up €6,637 (+90.3%), from €7,351 to €13,989
- Other debts +€5,810
up €5,810 (+125%), from €4,639 to €10,449
- Gross operating margin +€55,164
up €55,164, from -€3,321 to €51,843
- Depreciation +€36,496
up €36,496 (+3,081%), from €1,184 to €37,681
- Taxes +€5,905
up €5,905, from -€2,500 to €3,405
- Other operating charges +€2,345
up €2,345 (+339%), from €691 to €3,037
- Financial charges +€657
up €657 (+30.4%), from €2,160 to €2,817
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 | €46,259 | €359,810 | +€313,551 | +678% |
| Fixed assets | 21/28 | €3,963 | €272,125 | +€268,162 | +6,766% |
| Tangible fixed assets | 22/27 | €3,963 | €272,125 | +€268,162 | +6,766% |
| Land and buildings | 22 | €2,447 | €267,132 | +€264,685 | +10,818% |
| Furniture and vehicles | 24 | €1,516 | €4,993 | +€3,477 | +229% |
| Current assets | 29/58 | €42,296 | €87,685 | +€45,389 | +107% |
| Amounts receivable within one year | 40/41 | €36,043 | €58,803 | +€22,760 | +63.1% |
| Trade receivables | 40 | €35,134 | €55,298 | +€20,165 | +57.4% |
| Other amounts receivable | 41 | €910 | €3,505 | +€2,595 | +285% |
| Cash at bank and in hand | 54/58 | €5,405 | €26,089 | +€20,684 | +383% |
| Deferred charges and accrued income | 490/1 | €847 | €2,793 | +€1,945 | +230% |
| Total equity and liabilities | 10/49 | €46,259 | €359,810 | +€313,551 | +678% |
| Equity | 10/15 | €10,561 | €13,949 | +€3,387 | +32.1% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €3,361 | €6,749 | +€3,387 | +101% |
| Distributable reserves | 133 | €3,361 | €6,749 | +€3,387 | +101% |
| Amounts payable | 17/49 | €35,697 | €345,861 | +€310,164 | +869% |
| Amounts payable after more than one year | 17 | €15,000 | €271,800 | +€256,800 | +1,712% |
| Financial debts | 170/4 | - | €271,800 | +€271,800 | |
| Other amounts payable | 178/9 | €15,000 | €0 | -€15,000 | -100% |
| Amounts payable within one year | 42/48 | €19,415 | €63,503 | +€44,088 | +227% |
| Current portion of amounts payable after more than one year | 42 | - | €30,200 | +€30,200 | |
| Financial debts | 43 | - | €3,843 | +€3,843 | |
| Credit institutions | 430/8 | - | €3,843 | +€3,843 | |
| Trade debts | 44 | €7,425 | €5,023 | -€2,402 | -32.3% |
| Suppliers | 440/4 | €7,425 | €5,023 | -€2,402 | -32.3% |
| Taxes, remuneration and social security | 45 | €7,351 | €13,989 | +€6,637 | +90.3% |
| Taxes | 450/3 | €7,351 | €13,989 | +€6,637 | +90.3% |
| Other amounts payable | 47/48 | €4,639 | €10,449 | +€5,810 | +125% |
| Accrued charges and deferred income | 492/3 | €1,282 | €10,558 | +€9,276 | +723% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,184 | €37,681 | +€36,496 | +3,081% |
| Other operating charges | 640/8 | €691 | €3,037 | +€2,345 | +339% |
| Non-recurring operating charges | 66A | - | €1,516 | +€1,516 | |
| Gross operating margin | 9900 | -€3,321 | €51,843 | +€55,164 | |
| Operating profit (loss) | 9901 | -€5,197 | €9,609 | +€14,806 | |
| Financial income | 75/76B | €54 | €0 | -€54 | -99.9% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -99.9% |
| Financial charges | 65/66B | €2,160 | €2,817 | +€657 | +30.4% |
| Recurring financial charges | 65 | €2,160 | €2,817 | +€657 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,304 | €6,792 | +€14,096 | |
| Income taxes | 67/77 | -€2,500 | €3,405 | +€5,905 | |
| Profit (loss) for the period | 9904 | -€4,804 | €3,387 | +€8,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,804 | €3,387 | +€8,191 |
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 16 October 2026 via checked.be.