CAPQUBE: what changed
Two fiscal 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.
CAPQUBE
Largest movements
- Receivables within one year -€5,715
down €5,715 (-48.6%), from €11,750 to €6,035
of which Trade receivables: -€6,434
- Cash +€3,044
up €3,044 (+37.4%), from €8,141 to €11,185
mainly Net result for the year (+€7,137) and Tax, wage and social debts (+€6,526)
- Contributions -€16,600
down €16,600 (-89.2%), from €18,600 to €2,000
- Tax, wage and social debts +€6,526
up €6,526 (+275.1%), from €2,372 to €8,898
- Other debts +€5,061
up €5,061 (+1307.6%), from €387 to €5,448
- Profit (loss) carried forward +€2,137
up €2,137, from -€2,090 to €47
- Accrued charges and deferred income +€205
new in 2025: €205
- Gross operating margin -€7,288
down €7,288 (-44.9%), from €16,241 to €8,953
- Taxes +€955
new in 2025: €955
- Financial charges +€238
up €238 (+679.0%), from €35 to €273
- Other operating charges +€205
up €205 (+53.0%), from €387 to €592
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.
Cash bridge derived
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 | €19,891 | €17,219 | -€2,672 | -13.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €19,891 | €17,219 | -€2,672 | -13.4% |
| Amounts receivable within one year | 40/41 | €11,750 | €6,035 | -€5,715 | -48.6% |
| Trade receivables | 40 | €11,725 | €5,291 | -€6,434 | -54.9% |
| Other amounts receivable | 41 | €25 | €743 | +€718 | +2873.1% |
| Cash at bank and in hand | 54/58 | €8,141 | €11,185 | +€3,044 | +37.4% |
| Total equity and liabilities | 10/49 | €19,891 | €17,219 | -€2,672 | -13.4% |
| Equity | 10/15 | €17,132 | €2,669 | -€14,463 | -84.4% |
| Contributions | 10/11 | €18,600 | €2,000 | -€16,600 | -89.2% |
| Reserves | 13 | €622 | €622 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €622 | €622 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €622 | €622 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€2,090 | €47 | +€2,137 | |
| Amounts payable | 17/49 | €2,759 | €14,550 | +€11,791 | +427.4% |
| Amounts payable within one year | 42/48 | €2,759 | €14,346 | +€11,587 | +420.0% |
| Taxes, remuneration and social security | 45 | €2,372 | €8,898 | +€6,526 | +275.1% |
| Taxes | 450/3 | €2,372 | €8,898 | +€6,526 | +275.1% |
| Other amounts payable | 47/48 | €387 | €5,448 | +€5,061 | +1307.6% |
| Accrued charges and deferred income | 492/3 | - | €205 | +€205 | |
| Other operating charges | 640/8 | €387 | €592 | +€205 | +53.0% |
| Gross operating margin | 9900 | €16,241 | €8,953 | -€7,288 | -44.9% |
| Operating profit (loss) | 9901 | €15,854 | €8,361 | -€7,493 | -47.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €35 | €273 | +€238 | +679.0% |
| Recurring financial charges | 65 | €35 | €273 | +€238 | +679.0% |
| Profit (loss) for the period before taxes | 9903 | €15,819 | €8,092 | -€7,727 | -48.8% |
| Income taxes | 67/77 | - | €955 | +€955 | |
| Profit (loss) for the period | 9904 | €15,819 | €7,137 | -€8,682 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,819 | €7,137 | -€8,682 | -54.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.