Caprenov: 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.
Caprenov
Largest movements
- Receivables within one year +€24,017
up €24,017 (+159%), from €15,151 to €39,168
of which Trade receivables: +€21,184
- Cash -€3,557
down €3,557 (-41.6%), from €8,548 to €4,991
mainly Receivables within one year (-€24,017) and Other debts (-€2,137)
- Tangible fixed assets -€614
down €614 (-20.6%), from €2,983 to €2,370
of which Furniture and vehicles: -€476
- Trade debts +€13,232
up €13,232 (+126%), from €10,480 to €23,712
- Reserves +€7,080
up €7,080 (+231%), from €3,070 to €10,150
- Other debts -€2,137
down €2,137 (-78.6%), from €2,720 to €583
- Advances received +€1,681
up €1,681 (+38.9%), from €4,319 to €6,000
- Gross operating margin +€27,297
up €27,297 (+341%), from €8,003 to €35,300
- Write-downs +€21,467
new in 2023: €21,467
- Taxes +€1,591
up €1,591 (+158%), from €1,007 to €2,598
- Other operating charges +€1,575
up €1,575 (+2,177%), from €72 to €1,647
- Depreciation -€1,082
down €1,082 (-35.0%), from €3,095 to €2,013
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,747 | €46,721 | +€19,974 | +74.7% |
| Formation expenses | 20 | €65 | - | -€65 | |
| Fixed assets | 21/28 | €2,983 | €2,370 | -€614 | -20.6% |
| Tangible fixed assets | 22/27 | €2,983 | €2,370 | -€614 | -20.6% |
| Plant, machinery and equipment | 23 | €2,314 | €2,177 | -€137 | -5.9% |
| Furniture and vehicles | 24 | €669 | €193 | -€476 | -71.2% |
| Current assets | 29/58 | €23,699 | €44,351 | +€20,652 | +87.1% |
| Amounts receivable within one year | 40/41 | €15,151 | €39,168 | +€24,017 | +159% |
| Trade receivables | 40 | €5,180 | €26,364 | +€21,184 | +409% |
| Other amounts receivable | 41 | €9,971 | €12,804 | +€2,833 | +28.4% |
| Cash at bank and in hand | 54/58 | €8,548 | €4,991 | -€3,557 | -41.6% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €26,747 | €46,721 | +€19,974 | +74.7% |
| Equity | 10/15 | €5,170 | €12,250 | +€7,080 | +137% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Reserves | 13 | €3,070 | €10,150 | +€7,080 | +231% |
| Distributable reserves | 133 | €3,070 | €10,150 | +€7,080 | +231% |
| Amounts payable | 17/49 | €21,577 | €34,471 | +€12,894 | +59.8% |
| Amounts payable within one year | 42/48 | €21,577 | €34,471 | +€12,894 | +59.8% |
| Trade debts | 44 | €10,480 | €23,712 | +€13,232 | +126% |
| Suppliers | 440/4 | €10,480 | €23,712 | +€13,232 | +126% |
| Advances received on contracts in progress | 46 | €4,319 | €6,000 | +€1,681 | +38.9% |
| Taxes, remuneration and social security | 45 | €4,058 | €4,176 | +€117 | +2.9% |
| Taxes | 450/3 | €4,058 | €4,176 | +€117 | +2.9% |
| Other amounts payable | 47/48 | €2,720 | €583 | -€2,137 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,095 | €2,013 | -€1,082 | -35.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,467 | +€21,467 | |
| Other operating charges | 640/8 | €72 | €1,647 | +€1,575 | +2,177% |
| Gross operating margin | 9900 | €8,003 | €35,300 | +€27,297 | +341% |
| Operating profit (loss) | 9901 | €4,836 | €10,173 | +€5,337 | +110% |
| Financial income | 75/76B | €59 | €469 | +€410 | +695% |
| Recurring financial income | 75 | €59 | €469 | +€410 | +695% |
| Financial charges | 65/66B | €17 | €130 | +€113 | +656% |
| Recurring financial charges | 65 | €17 | €130 | +€113 | +656% |
| Profit (loss) for the period before taxes | 9903 | €4,877 | €10,512 | +€5,634 | +116% |
| Income taxes | 67/77 | €1,007 | €2,598 | +€1,591 | +158% |
| Profit (loss) for the period | 9904 | €3,870 | €7,913 | +€4,043 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €3,870 | €7,913 | +€4,043 | +104% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.