CAPPUCCINO CONCEPT: 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.
CAPPUCCINO CONCEPT
Largest movements
- Receivables within one year +€69,614
up €69,614 (+450%), from €15,474 to €85,088
of which Trade receivables: +€62,284
- Tangible fixed assets +€23,803
up €23,803 (+220%), from €10,801 to €34,604
of which Other tangible fixed assets: +€26,136
- Cash -€5,216
down €5,216 (-8.0%), from €65,483 to €60,266
mainly Receivables within one year (-€69,614) and Investment in fixed assets (net) (-€33,750)
- Trade debts +€47,189
up €47,189 (+151%), from €31,201 to €78,390
- Profit (loss) carried forward +€24,309
up €24,309 (+56.3%), from €43,171 to €67,479
- Tax, wage and social debts +€17,736
up €17,736 (+127%), from €14,009 to €31,745
- Gross operating margin -€8,207
down €8,207 (-13.7%), from €59,900 to €51,693
- Depreciation +€6,750
up €6,750 (+211%), from €3,197 to €9,947
- Other operating charges +€2,410
up €2,410 (+66.5%), from €3,624 to €6,034
- Financial charges +€1,180
up €1,180 (+570%), from €207 to €1,387
- Taxes -€1,088
down €1,088 (-9.8%), from €11,103 to €10,016
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 | €93,956 | €182,614 | +€88,658 | +94.4% |
| Fixed assets | 21/28 | €10,801 | €34,604 | +€23,803 | +220% |
| Tangible fixed assets | 22/27 | €10,801 | €34,604 | +€23,803 | +220% |
| Furniture and vehicles | 24 | €3,889 | €1,556 | -€2,333 | -60.0% |
| Other tangible fixed assets | 26 | €6,912 | €33,048 | +€26,136 | +378% |
| Current assets | 29/58 | €83,156 | €148,011 | +€64,855 | +78.0% |
| Stocks and contracts in progress | 3 | €2,199 | €2,657 | +€458 | +20.8% |
| Stocks | 30/36 | €2,199 | €2,657 | +€458 | +20.8% |
| Amounts receivable within one year | 40/41 | €15,474 | €85,088 | +€69,614 | +450% |
| Trade receivables | 40 | €12,846 | €75,131 | +€62,284 | +485% |
| Other amounts receivable | 41 | €2,627 | €9,957 | +€7,330 | +279% |
| Cash at bank and in hand | 54/58 | €65,483 | €60,266 | -€5,216 | -8.0% |
| Total equity and liabilities | 10/49 | €93,956 | €182,614 | +€88,658 | +94.4% |
| Equity | 10/15 | €48,171 | €72,479 | +€24,309 | +50.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,171 | €67,479 | +€24,309 | +56.3% |
| Amounts payable | 17/49 | €45,786 | €110,135 | +€64,349 | +141% |
| Amounts payable within one year | 42/48 | €45,786 | €110,135 | +€64,349 | +141% |
| Trade debts | 44 | €31,201 | €78,390 | +€47,189 | +151% |
| Suppliers | 440/4 | €31,201 | €78,390 | +€47,189 | +151% |
| Taxes, remuneration and social security | 45 | €14,009 | €31,745 | +€17,736 | +127% |
| Taxes | 450/3 | €14,009 | €31,745 | +€17,736 | +127% |
| Other amounts payable | 47/48 | €576 | - | -€576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,197 | €9,947 | +€6,750 | +211% |
| Other operating charges | 640/8 | €3,624 | €6,034 | +€2,410 | +66.5% |
| Gross operating margin | 9900 | €59,900 | €51,693 | -€8,207 | -13.7% |
| Operating profit (loss) | 9901 | €53,079 | €35,711 | -€17,368 | -32.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €207 | €1,387 | +€1,180 | +570% |
| Recurring financial charges | 65 | €207 | €1,387 | +€1,180 | +570% |
| Profit (loss) for the period before taxes | 9903 | €52,872 | €34,324 | -€18,547 | -35.1% |
| Income taxes | 67/77 | €11,103 | €10,016 | -€1,088 | -9.8% |
| Profit (loss) for the period | 9904 | €41,768 | €24,309 | -€17,460 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,768 | €24,309 | -€17,460 | -41.8% |
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 25 October 2026 via checked.be.