CAPRICA: 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.
CAPRICA
Largest movements
- Receivables within one year -€78,554
down €78,554 (-66.2%), from €118,680 to €40,126
of which Other amounts receivable: -€58,246
- Receivables after one year -€34,138
down €34,138 (-14.6%), from €234,020 to €199,883
- Deferred charges and accrued income -€21,416
down €21,416 (-67.7%), from €31,647 to €10,231
- Cash +€8,006
up €8,006 (+161%), from €4,962 to €12,968
mainly Receivables within one year (+€78,554) and Receivables after one year (+€34,138)
- Tangible fixed assets -€5,743
down €5,743 (-3.8%), from €149,850 to €144,107
of which Land and buildings: -€6,581
- Reserves -€84,303
down €84,303 (-44.7%), from €188,650 to €104,347
of which Distributable reserves: -€84,303
- Other debts -€56,480
down €56,480 (-47.3%), from €119,318 to €62,838
- Tax, wage and social debts +€23,250
up €23,250 (+251%), from €9,281 to €32,531
- Debts after one year -€11,446
down €11,446 (-12.7%), from €89,850 to €78,404
- Gross operating margin +€48,522
up €48,522, from -€7,105 to €41,417
- Taxes +€10,081
up €10,081 (+1,706%), from €591 to €10,671
- Financial income -€1,607
down €1,607 (-15.5%), from €10,398 to €8,791
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 | €539,283 | €407,438 | -€131,845 | -24.4% |
| Fixed assets | 21/28 | €149,974 | €144,231 | -€5,743 | -3.8% |
| Tangible fixed assets | 22/27 | €149,850 | €144,107 | -€5,743 | -3.8% |
| Land and buildings | 22 | €149,850 | €143,269 | -€6,581 | -4.4% |
| Furniture and vehicles | 24 | - | €838 | +€838 | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €389,309 | €263,207 | -€126,101 | -32.4% |
| Amounts receivable after more than one year | 29 | €234,020 | €199,883 | -€34,138 | -14.6% |
| Other amounts receivable | 291 | €234,020 | €199,883 | -€34,138 | -14.6% |
| Amounts receivable within one year | 40/41 | €118,680 | €40,126 | -€78,554 | -66.2% |
| Trade receivables | 40 | €56,819 | €36,512 | -€20,308 | -35.7% |
| Other amounts receivable | 41 | €61,860 | €3,614 | -€58,246 | -94.2% |
| Cash at bank and in hand | 54/58 | €4,962 | €12,968 | +€8,006 | +161% |
| Deferred charges and accrued income | 490/1 | €31,647 | €10,231 | -€21,416 | -67.7% |
| Total equity and liabilities | 10/49 | €539,283 | €407,438 | -€131,845 | -24.4% |
| Equity | 10/15 | €294,973 | €210,670 | -€84,303 | -28.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €188,650 | €104,347 | -€84,303 | -44.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €186,795 | €102,492 | -€84,303 | -45.1% |
| Profit (loss) carried forward | 14 | €93,923 | €93,923 | = | 0.0% |
| Amounts payable | 17/49 | €244,310 | €196,768 | -€47,542 | -19.5% |
| Amounts payable after more than one year | 17 | €89,850 | €78,404 | -€11,446 | -12.7% |
| Financial debts | 170/4 | €89,850 | €78,404 | -€11,446 | -12.7% |
| Amounts payable within one year | 42/48 | €154,460 | €118,364 | -€36,096 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €11,207 | €11,446 | +€240 | +2.1% |
| Financial debts | 43 | €4,943 | €0 | -€4,943 | -100% |
| Credit institutions | 430/8 | €4,943 | €0 | -€4,943 | -100% |
| Trade debts | 44 | €9,712 | €11,549 | +€1,837 | +18.9% |
| Suppliers | 440/4 | €9,712 | €11,549 | +€1,837 | +18.9% |
| Taxes, remuneration and social security | 45 | €9,281 | €32,531 | +€23,250 | +251% |
| Taxes | 450/3 | €9,281 | €32,531 | +€23,250 | +251% |
| Other amounts payable | 47/48 | €119,318 | €62,838 | -€56,480 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,581 | €6,652 | +€71 | +1.1% |
| Other operating charges | 640/8 | €1,980 | €1,601 | -€379 | -19.1% |
| Gross operating margin | 9900 | -€7,105 | €41,417 | +€48,522 | |
| Operating profit (loss) | 9901 | -€15,666 | €33,164 | +€48,830 | |
| Financial income | 75/76B | €10,398 | €8,791 | -€1,607 | -15.5% |
| Recurring financial income | 75 | €10,398 | €8,791 | -€1,607 | -15.5% |
| Financial charges | 65/66B | €4,999 | €4,973 | -€26 | -0.5% |
| Recurring financial charges | 65 | €4,999 | €4,973 | -€26 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,267 | €36,982 | +€47,249 | |
| Income taxes | 67/77 | €591 | €10,671 | +€10,081 | +1,706% |
| Profit (loss) for the period | 9904 | -€10,858 | €26,311 | +€37,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,858 | €26,311 | +€37,169 |
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 19 October 2026 via checked.be.