CAPPU MIROIR: 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.
CAPPU MIROIR
Largest movements
- Stocks and contracts +€3,750
up €3,750 (+300%), from €1,250 to €5,000
- Tangible fixed assets -€3,629
down €3,629 (-32.1%), from €11,300 to €7,671
of which Furniture and vehicles: -€2,113
- Receivables within one year -€1,613
down €1,613 (-14.1%), from €11,426 to €9,814
of which Trade receivables: -€1,613
- Cash +€920
up €920 (+25.6%), from €3,585 to €4,504
mainly Trade debts (+€29,676) and Tax, wage and social debts (+€8,156)
- Profit (loss) carried forward -€31,230
down €31,230 (-29.0%), from -€107,807 to -€139,038
- Trade debts +€29,676
up €29,676 (+4,245%), from €699 to €30,375
of which Suppliers: +€30,111
- Debts after one year -€11,231
down €11,231 (-78.5%), from €14,302 to €3,070
- Tax, wage and social debts +€8,156
up €8,156 (+17.0%), from €47,879 to €56,035
of which Remuneration and social security: +€4,506
- Other debts +€7,981
up €7,981 (+38.5%), from €20,703 to €28,683
- Other operating charges -€86,513
down €86,513 (-84.7%), from €102,100 to €15,587
- Gross operating margin -€28,847
down €28,847 (-36.6%), from €78,751 to €49,904
- Staff costs -€4,891
down €4,891 (-7.7%), from €63,301 to €58,410
- Financial charges -€1,683
down €1,683 (-28.5%), from €5,916 to €4,233
- Taxes -€1,503
down €1,503 (-88.5%), from €1,699 to €196
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,144 | €32,754 | -€391 | -1.2% |
| Fixed assets | 21/28 | €16,883 | €13,255 | -€3,629 | -21.5% |
| Tangible fixed assets | 22/27 | €11,300 | €7,671 | -€3,629 | -32.1% |
| Plant, machinery and equipment | 23 | €4,495 | €2,980 | -€1,515 | -33.7% |
| Furniture and vehicles | 24 | €6,805 | €4,692 | -€2,113 | -31.1% |
| Financial fixed assets | 28 | €5,584 | €5,584 | = | 0.0% |
| Current assets | 29/58 | €16,261 | €19,499 | +€3,238 | +19.9% |
| Stocks and contracts in progress | 3 | €1,250 | €5,000 | +€3,750 | +300% |
| Stocks | 30/36 | €1,250 | €5,000 | +€3,750 | +300% |
| Amounts receivable within one year | 40/41 | €11,426 | €9,814 | -€1,613 | -14.1% |
| Trade receivables | 40 | €10,190 | €8,577 | -€1,613 | -15.8% |
| Other amounts receivable | 41 | €1,237 | €1,237 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,585 | €4,504 | +€920 | +25.6% |
| Deferred charges and accrued income | 490/1 | - | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €33,144 | €32,754 | -€391 | -1.2% |
| Equity | 10/15 | -€70,221 | -€102,142 | -€31,920 | -45.5% |
| Contributions | 10/11 | €33,600 | €33,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,807 | -€139,038 | -€31,230 | -29.0% |
| Investment grants | 15 | €2,126 | €1,436 | -€690 | -32.4% |
| Provisions and deferred taxes | 16 | €709 | €479 | -€230 | -32.4% |
| Deferred taxes | 168 | €709 | €479 | -€230 | -32.4% |
| Amounts payable | 17/49 | €102,657 | €134,417 | +€31,760 | +30.9% |
| Amounts payable after more than one year | 17 | €14,302 | €3,070 | -€11,231 | -78.5% |
| Financial debts | 170/4 | €14,302 | €3,070 | -€11,231 | -78.5% |
| Amounts payable within one year | 42/48 | €84,586 | €131,347 | +€46,761 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €10,410 | €11,231 | +€821 | +7.9% |
| Financial debts | 43 | €4,895 | €5,023 | +€127 | +2.6% |
| Credit institutions | 430/8 | €4,895 | €5,023 | +€127 | +2.6% |
| Trade debts | 44 | €699 | €30,375 | +€29,676 | +4,245% |
| Suppliers | 440/4 | €264 | €30,375 | +€30,111 | +11,402% |
| Bills of exchange payable | 441 | €435 | - | -€435 | |
| Taxes, remuneration and social security | 45 | €47,879 | €56,035 | +€8,156 | +17.0% |
| Taxes | 450/3 | €19,097 | €22,748 | +€3,651 | +19.1% |
| Remuneration and social security | 454/9 | €28,781 | €33,287 | +€4,506 | +15.7% |
| Other amounts payable | 47/48 | €20,703 | €28,683 | +€7,981 | +38.5% |
| Accrued charges and deferred income | 492/3 | €3,770 | - | -€3,770 | |
| Remuneration, social security and pensions | 62 | €63,301 | €58,410 | -€4,891 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,629 | €3,629 | = | 0.0% |
| Other operating charges | 640/8 | €102,100 | €15,587 | -€86,513 | -84.7% |
| Gross operating margin | 9900 | €78,751 | €49,904 | -€28,847 | -36.6% |
| Operating profit (loss) | 9901 | -€90,278 | -€27,721 | +€62,557 | +69.3% |
| Financial income | 75/76B | €1,323 | €230 | -€1,093 | -82.6% |
| Recurring financial income | 75 | €1,323 | €230 | -€1,093 | -82.6% |
| Financial charges | 65/66B | €5,916 | €4,233 | -€1,683 | -28.5% |
| Recurring financial charges | 65 | €5,916 | €4,233 | -€1,683 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€94,871 | -€31,724 | +€63,147 | +66.6% |
| Transfer from deferred taxes | 780 | €441 | €690 | +€249 | +56.4% |
| Income taxes | 67/77 | €1,699 | €196 | -€1,503 | -88.5% |
| Profit (loss) for the period | 9904 | -€96,129 | -€31,230 | +€64,899 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,129 | -€31,230 | +€64,899 | +67.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.