CAPRETTO: 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.
CAPRETTO
Largest movements
- Cash -€34,290
down €34,290 (-54.6%), from €62,825 to €28,535
mainly Net result for the year (-€30,985) and Stocks and contracts (-€30,773)
- Stocks and contracts +€30,773
up €30,773 (+4.1%), from €749,949 to €780,723
- Other debts +€31,295
up €31,295 (+11.3%), from €276,353 to €307,648
- Reserves -€30,985
down €30,985 (-9.1%), from €339,180 to €308,195
of which Distributable reserves: -€30,985
- Debts after one year -€14,504
down €14,504 (-55.1%), from €26,314 to €11,810
- Trade debts +€11,402
up €11,402 (+48.5%), from €23,498 to €34,901
- Gross operating margin -€27,060
down €27,060 (-27.0%), from €100,314 to €73,254
- Staff costs -€17,550
down €17,550 (-20.7%), from €84,768 to €67,219
- Financial income +€5,626
up €5,626 (+72.4%), from €7,775 to €13,401
- Financial charges -€3,397
down €3,397 (-21.9%), from €15,533 to €12,135
- Other operating charges -€1,415
down €1,415 (-7.6%), from €18,587 to €17,173
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.
Derived cash bridge
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 | €884,994 | €878,936 | -€6,058 | -0.7% |
| Fixed assets | 21/28 | €63,898 | €65,368 | +€1,470 | +2.3% |
| Intangible fixed assets | 21 | €396 | €0 | -€396 | -100% |
| Tangible fixed assets | 22/27 | €58,832 | €60,698 | +€1,866 | +3.2% |
| Furniture and vehicles | 24 | €861 | €32 | -€829 | -96.3% |
| Other tangible fixed assets | 26 | €57,971 | €60,666 | +€2,695 | +4.6% |
| Financial fixed assets | 28 | €4,670 | €4,670 | = | 0.0% |
| Current assets | 29/58 | €821,096 | €813,568 | -€7,528 | -0.9% |
| Stocks and contracts in progress | 3 | €749,949 | €780,723 | +€30,773 | +4.1% |
| Stocks | 30/36 | €749,949 | €780,723 | +€30,773 | +4.1% |
| Amounts receivable within one year | 40/41 | €6,562 | €3,850 | -€2,712 | -41.3% |
| Trade receivables | 40 | €6,562 | €3,850 | -€2,712 | -41.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €62,825 | €28,535 | -€34,290 | -54.6% |
| Deferred charges and accrued income | 490/1 | €1,760 | €461 | -€1,299 | -73.8% |
| Total equity and liabilities | 10/49 | €884,994 | €878,936 | -€6,058 | -0.7% |
| Equity | 10/15 | €401,180 | €370,195 | -€30,985 | -7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €339,180 | €308,195 | -€30,985 | -9.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €332,980 | €301,995 | -€30,985 | -9.3% |
| Amounts payable | 17/49 | €483,813 | €508,741 | +€24,928 | +5.2% |
| Amounts payable after more than one year | 17 | €26,314 | €11,810 | -€14,504 | -55.1% |
| Financial debts | 170/4 | €26,314 | €11,810 | -€14,504 | -55.1% |
| Amounts payable within one year | 42/48 | €455,626 | €495,176 | +€39,550 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €18,375 | €14,504 | -€3,871 | -21.1% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €23,498 | €34,901 | +€11,402 | +48.5% |
| Suppliers | 440/4 | €23,498 | €34,901 | +€11,402 | +48.5% |
| Taxes, remuneration and social security | 45 | €12,400 | €13,124 | +€724 | +5.8% |
| Taxes | 450/3 | €8,912 | €2,002 | -€6,910 | -77.5% |
| Remuneration and social security | 454/9 | €3,489 | €11,122 | +€7,634 | +219% |
| Other amounts payable | 47/48 | €276,353 | €307,648 | +€31,295 | +11.3% |
| Accrued charges and deferred income | 492/3 | €1,874 | €1,755 | -€119 | -6.3% |
| Remuneration, social security and pensions | 62 | €84,768 | €67,219 | -€17,550 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,943 | €21,113 | +€171 | +0.8% |
| Other operating charges | 640/8 | €18,587 | €17,173 | -€1,415 | -7.6% |
| Gross operating margin | 9900 | €100,314 | €73,254 | -€27,060 | -27.0% |
| Operating profit (loss) | 9901 | -€23,984 | -€32,250 | -€8,266 | -34.5% |
| Financial income | 75/76B | €7,775 | €13,401 | +€5,626 | +72.4% |
| Recurring financial income | 75 | €7,775 | €13,401 | +€5,626 | +72.4% |
| Financial charges | 65/66B | €15,533 | €12,135 | -€3,397 | -21.9% |
| Recurring financial charges | 65 | €15,533 | €12,135 | -€3,397 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,742 | -€30,985 | +€757 | +2.4% |
| Income taxes | 67/77 | €2 | €1 | -€2 | -72.3% |
| Profit (loss) for the period | 9904 | -€31,744 | -€30,985 | +€759 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,744 | -€30,985 | +€759 | +2.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.