CAPRI: 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.
CAPRI
Largest movements
- Tangible fixed assets -€11,348
down €11,348 (-36.9%), from €30,719 to €19,371
of which Furniture and vehicles: -€9,632
- Receivables within one year -€8,338
down €8,338 (-28.5%), from €29,290 to €20,952
- Stocks and contracts +€3,571
up €3,571 (+50.9%), from €7,016 to €10,587
- Intangible fixed assets -€3,000
down €3,000 (-28.8%), from €10,426 to €7,426
- Cash -€2,952
down €2,952 (-27.2%), from €10,840 to €7,887
mainly Net result for the year (-€56,706) and Trade debts (-€34,904)
- Other debts +€66,308
up €66,308 (+137%), from €48,281 to €114,589
- Profit (loss) carried forward -€56,706
down €56,706 (-118%), from -€48,067 to -€104,773
- Trade debts -€34,904
down €34,904 (-63.6%), from €54,844 to €19,941
- Tax, wage and social debts +€5,463
up €5,463 (+48.0%), from €11,383 to €16,847
of which Taxes: +€5,452
- Financial charges +€7,728
up €7,728 (+1,766%), from €438 to €8,165
- Other operating charges -€4,386
down €4,386 (-65.4%), from €6,710 to €2,324
- Gross operating margin -€3,204
down €3,204 (-11.8%), from -€27,075 to -€30,279
- Staff costs +€637
new in 2022: €637
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,441 | €68,603 | -€19,838 | -22.4% |
| Fixed assets | 21/28 | €41,295 | €26,847 | -€14,448 | -35.0% |
| Intangible fixed assets | 21 | €10,426 | €7,426 | -€3,000 | -28.8% |
| Tangible fixed assets | 22/27 | €30,719 | €19,371 | -€11,348 | -36.9% |
| Furniture and vehicles | 24 | €15,814 | €6,182 | -€9,632 | -60.9% |
| Other tangible fixed assets | 26 | €14,905 | €13,189 | -€1,716 | -11.5% |
| Financial fixed assets | 28 | €150 | €50 | -€100 | -66.7% |
| Current assets | 29/58 | €47,146 | €41,756 | -€5,390 | -11.4% |
| Stocks and contracts in progress | 3 | €7,016 | €10,587 | +€3,571 | +50.9% |
| Stocks | 30/36 | €7,016 | €10,587 | +€3,571 | +50.9% |
| Amounts receivable within one year | 40/41 | €29,290 | €20,952 | -€8,338 | -28.5% |
| Trade receivables | 40 | €29,290 | €20,952 | -€8,338 | -28.5% |
| Cash at bank and in hand | 54/58 | €10,840 | €7,887 | -€2,952 | -27.2% |
| Deferred charges and accrued income | 490/1 | - | €2,329 | +€2,329 | |
| Total equity and liabilities | 10/49 | €88,441 | €68,603 | -€19,838 | -22.4% |
| Equity | 10/15 | -€26,067 | -€82,773 | -€56,706 | -218% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,067 | -€104,773 | -€56,706 | -118% |
| Amounts payable | 17/49 | €114,508 | €151,376 | +€36,868 | +32.2% |
| Amounts payable within one year | 42/48 | €114,508 | €151,376 | +€36,868 | +32.2% |
| Trade debts | 44 | €54,844 | €19,941 | -€34,904 | -63.6% |
| Suppliers | 440/4 | €54,844 | €19,941 | -€34,904 | -63.6% |
| Taxes, remuneration and social security | 45 | €11,383 | €16,847 | +€5,463 | +48.0% |
| Taxes | 450/3 | €11,383 | €16,835 | +€5,452 | +47.9% |
| Remuneration and social security | 454/9 | - | €11 | +€11 | |
| Other amounts payable | 47/48 | €48,281 | €114,589 | +€66,308 | +137% |
| Non-recurring operating income | 76A | - | €1,197 | +€1,197 | |
| Remuneration, social security and pensions | 62 | - | €637 | +€637 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,309 | €14,348 | +€40 | +0.3% |
| Other operating charges | 640/8 | €6,710 | €2,324 | -€4,386 | -65.4% |
| Non-recurring operating charges | 66A | €3,950 | €758 | -€3,192 | -80.8% |
| Gross operating margin | 9900 | -€27,075 | -€30,279 | -€3,204 | -11.8% |
| Operating profit (loss) | 9901 | -€52,044 | -€48,347 | +€3,697 | +7.1% |
| Financial charges | 65/66B | €438 | €8,165 | +€7,728 | +1,766% |
| Recurring financial charges | 65 | €438 | €8,165 | +€7,728 | +1,766% |
| Profit (loss) for the period before taxes | 9903 | -€52,481 | -€56,512 | -€4,031 | -7.7% |
| Income taxes | 67/77 | €110 | €194 | +€85 | +77.1% |
| Profit (loss) for the period | 9904 | -€52,591 | -€56,706 | -€4,115 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,591 | -€56,706 | -€4,115 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.