Caprarius: 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.
Caprarius
Largest movements
- Cash +€48,507
up €48,507 (+127.4%), from €38,070 to €86,576
mainly Net result for the year (+€47,345) and Depreciation (+€24,190)
- Tangible fixed assets -€6,754
down €6,754 (-9.0%), from €75,237 to €68,483
of which Furniture and vehicles: -€6,215
- Profit (loss) carried forward +€47,345
up €47,345 (+43.8%), from €108,000 to €155,345
- Tax, wage and social debts -€8,036
down €8,036 (-43.3%), from €18,543 to €10,506
of which Taxes: -€9,036
- Depreciation +€14,158
up €14,158 (+141.1%), from €10,031 to €24,190
- Gross operating margin +€6,958
up €6,958 (+8.5%), from €81,792 to €88,750
- Financial charges -€1,325
down €1,325 (-54.2%), from €2,447 to €1,122
- Taxes -€1,309
down €1,309 (-9.9%), from €13,194 to €11,885
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 | €129,208 | €169,419 | +€40,211 | +31.1% |
| Fixed assets | 21/28 | €75,237 | €68,483 | -€6,754 | -9.0% |
| Tangible fixed assets | 22/27 | €75,237 | €68,483 | -€6,754 | -9.0% |
| Plant, machinery and equipment | 23 | €1,345 | €806 | -€539 | -40.1% |
| Furniture and vehicles | 24 | €73,892 | €67,677 | -€6,215 | -8.4% |
| Current assets | 29/58 | €53,971 | €100,936 | +€46,965 | +87.0% |
| Amounts receivable within one year | 40/41 | €13,717 | €13,124 | -€593 | -4.3% |
| Trade receivables | 40 | €13,467 | €12,874 | -€593 | -4.4% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,070 | €86,576 | +€48,507 | +127.4% |
| Deferred charges and accrued income | 490/1 | €2,184 | €1,235 | -€949 | -43.5% |
| Total equity and liabilities | 10/49 | €129,208 | €169,419 | +€40,211 | +31.1% |
| Equity | 10/15 | €110,500 | €157,845 | +€47,345 | +42.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,000 | €155,345 | +€47,345 | +43.8% |
| Amounts payable | 17/49 | €18,709 | €11,575 | -€7,134 | -38.1% |
| Amounts payable within one year | 42/48 | €18,709 | €11,575 | -€7,134 | -38.1% |
| Trade debts | 44 | €121 | €896 | +€775 | +643.0% |
| Suppliers | 440/4 | €121 | €896 | +€775 | +643.0% |
| Taxes, remuneration and social security | 45 | €18,543 | €10,506 | -€8,036 | -43.3% |
| Taxes | 450/3 | €17,543 | €8,506 | -€9,036 | -51.5% |
| Remuneration and social security | 454/9 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Other amounts payable | 47/48 | €46 | €172 | +€127 | +278.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,031 | €24,190 | +€14,158 | +141.1% |
| Other operating charges | 640/8 | €297 | €120 | -€177 | -59.6% |
| Non-recurring operating charges | 66A | - | €4,088 | +€4,088 | |
| Gross operating margin | 9900 | €81,792 | €88,750 | +€6,958 | +8.5% |
| Operating profit (loss) | 9901 | €71,463 | €60,352 | -€11,111 | -15.5% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €2,447 | €1,122 | -€1,325 | -54.2% |
| Recurring financial charges | 65 | €2,447 | €1,122 | -€1,325 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €69,026 | €59,230 | -€9,796 | -14.2% |
| Income taxes | 67/77 | €13,194 | €11,885 | -€1,309 | -9.9% |
| Profit (loss) for the period | 9904 | €55,832 | €47,345 | -€8,487 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,832 | €47,345 | -€8,487 | -15.2% |
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 9 October 2026 via checked.be.