CAPRIARD: 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.
CAPRIARD
Largest movements
- Cash +€17,850
up €17,850 (+32.2%), from €55,478 to €73,328
mainly Net result for the year (+€47,362) and Other debts (+€22,829)
- Receivables within one year -€8,948
down €8,948 (-64.6%), from €13,849 to €4,901
of which Other amounts receivable: -€5,788
- Tangible fixed assets -€6,706
down €6,706 (-2.1%), from €322,466 to €315,760
of which Land and buildings: -€8,311
- Other debts +€22,829
new in 2025: €22,829
- Debts after one year -€18,668
no longer reported in 2025 (was €18,668)
- Current portion of long-term debt +€8,656
up €8,656 (+42.9%), from €20,192 to €28,848
- Reserves -€6,290
down €6,290 (-1.4%), from €440,010 to €433,720
of which Distributable reserves: -€6,290
- Staff costs +€7,207
up €7,207 (+17.2%), from €41,900 to €49,107
- Gross operating margin -€3,209
down €3,209 (-2.4%), from €133,982 to €130,774
- Taxes -€2,790
down €2,790 (-13.1%), from €21,248 to €18,457
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 | €510,306 | €516,504 | +€6,198 | +1.2% |
| Fixed assets | 21/28 | €322,466 | €315,760 | -€6,706 | -2.1% |
| Tangible fixed assets | 22/27 | €322,466 | €315,760 | -€6,706 | -2.1% |
| Land and buildings | 22 | €312,814 | €304,503 | -€8,311 | -2.7% |
| Plant, machinery and equipment | 23 | €7,920 | €10,348 | +€2,428 | +30.7% |
| Furniture and vehicles | 24 | €1,733 | €910 | -€823 | -47.5% |
| Current assets | 29/58 | €187,840 | €200,744 | +€12,904 | +6.9% |
| Amounts receivable within one year | 40/41 | €13,849 | €4,901 | -€8,948 | -64.6% |
| Trade receivables | 40 | €4,449 | €1,289 | -€3,160 | -71.0% |
| Other amounts receivable | 41 | €9,400 | €3,612 | -€5,788 | -61.6% |
| Current investments | 50/53 | €92,587 | €92,587 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,478 | €73,328 | +€17,850 | +32.2% |
| Deferred charges and accrued income | 490/1 | €25,926 | €29,928 | +€4,002 | +15.4% |
| Total equity and liabilities | 10/49 | €510,306 | €516,504 | +€6,198 | +1.2% |
| Equity | 10/15 | €458,744 | €452,456 | -€6,288 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €440,010 | €433,720 | -€6,290 | -1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €438,150 | €431,860 | -€6,290 | -1.4% |
| Profit (loss) carried forward | 14 | €134 | €136 | +€2 | +1.6% |
| Amounts payable | 17/49 | €51,562 | €64,048 | +€12,486 | +24.2% |
| Amounts payable after more than one year | 17 | €18,668 | - | -€18,668 | |
| Financial debts | 170/4 | €18,668 | - | -€18,668 | |
| Amounts payable within one year | 42/48 | €32,894 | €64,048 | +€31,154 | +94.7% |
| Current portion of amounts payable after more than one year | 42 | €20,192 | €28,848 | +€8,656 | +42.9% |
| Trade debts | 44 | €6,480 | €5,887 | -€593 | -9.2% |
| Suppliers | 440/4 | €6,480 | €5,887 | -€593 | -9.2% |
| Taxes, remuneration and social security | 45 | €6,222 | €6,484 | +€263 | +4.2% |
| Remuneration and social security | 454/9 | €6,222 | €6,484 | +€263 | +4.2% |
| Other amounts payable | 47/48 | - | €22,829 | +€22,829 | |
| Remuneration, social security and pensions | 62 | €41,900 | €49,107 | +€7,207 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,751 | €12,256 | +€505 | +4.3% |
| Other operating charges | 640/8 | €990 | €1,160 | +€170 | +17.2% |
| Gross operating margin | 9900 | €133,982 | €130,774 | -€3,209 | -2.4% |
| Operating profit (loss) | 9901 | €79,341 | €68,250 | -€11,091 | -14.0% |
| Financial income | 75/76B | €181 | €251 | +€71 | +39.0% |
| Recurring financial income | 75 | €181 | €251 | +€71 | +39.0% |
| Financial charges | 65/66B | €3,057 | €2,682 | -€375 | -12.3% |
| Recurring financial charges | 65 | €3,057 | €2,682 | -€375 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €76,465 | €65,820 | -€10,645 | -13.9% |
| Income taxes | 67/77 | €21,248 | €18,457 | -€2,790 | -13.1% |
| Profit (loss) for the period | 9904 | €55,217 | €47,362 | -€7,855 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,217 | €47,362 | -€7,855 | -14.2% |
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.