CAPPADONNA DEVROEY: 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.
CAPPADONNA DEVROEY
Largest movements
- Stocks and contracts -€2,274
down €2,274 (-50.5%), from €4,500 to €2,226
- Cash +€2,135
up €2,135 (+105%), from €2,033 to €4,169
mainly Stocks and contracts (+€2,274) and Other debts (+€495)
- Receivables within one year +€991
up €991 (+329%), from €301 to €1,292
of which Trade receivables: +€918
- Other debts +€495
up €495 (+5.0%), from €9,936 to €10,432
- Tax, wage and social debts +€432
up €432 (+95.0%), from €454 to €886
- Gross operating margin +€2,936
up €2,936, from -€2,440 to €496
- Financial charges -€36
down €36 (-20.5%), from €175 to €139
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 | €6,834 | €7,687 | +€852 | +12.5% |
| Current assets | 29/58 | €6,834 | €7,687 | +€852 | +12.5% |
| Stocks and contracts in progress | 3 | €4,500 | €2,226 | -€2,274 | -50.5% |
| Stocks | 30/36 | €4,500 | €2,226 | -€2,274 | -50.5% |
| Amounts receivable within one year | 40/41 | €301 | €1,292 | +€991 | +329% |
| Trade receivables | 40 | €301 | €1,219 | +€918 | +305% |
| Other amounts receivable | 41 | - | €73 | +€73 | |
| Cash at bank and in hand | 54/58 | €2,033 | €4,169 | +€2,135 | +105% |
| Total equity and liabilities | 10/49 | €6,834 | €7,687 | +€852 | +12.5% |
| Equity | 10/15 | -€3,588 | -€3,631 | -€43 | -1.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,588 | -€7,631 | -€43 | -0.6% |
| Amounts payable | 17/49 | €10,423 | €11,318 | +€895 | +8.6% |
| Amounts payable within one year | 42/48 | €10,423 | €11,318 | +€895 | +8.6% |
| Trade debts | 44 | €32 | - | -€32 | |
| Suppliers | 440/4 | €32 | - | -€32 | |
| Taxes, remuneration and social security | 45 | €454 | €886 | +€432 | +95.0% |
| Taxes | 450/3 | €454 | €886 | +€432 | +95.0% |
| Other amounts payable | 47/48 | €9,936 | €10,432 | +€495 | +5.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,440 | €496 | +€2,936 | |
| Operating profit (loss) | 9901 | -€2,828 | €96 | +€2,924 | |
| Financial charges | 65/66B | €175 | €139 | -€36 | -20.5% |
| Recurring financial charges | 65 | €175 | €139 | -€36 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,003 | -€43 | +€2,960 | +98.6% |
| Profit (loss) for the period | 9904 | -€3,003 | -€43 | +€2,960 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,003 | -€43 | +€2,960 | +98.6% |
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 26 October 2026 via checked.be.