CAPRICCI: 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.
CAPRICCI
Largest movements
- Receivables within one year +€44,981
up €44,981 (+129%), from €34,869 to €79,850
of which Other amounts receivable: +€28,784
- Receivables after one year -€7,784
down €7,784 (-14.8%), from €52,734 to €44,950
- Cash -€5,369
down €5,369 (-91.6%), from €5,861 to €491
mainly Receivables within one year (-€44,981) and Net result for the year (-€16,437)
- Short-term financial debts +€49,389
up €49,389 (+240%), from €20,561 to €69,950
- Profit (loss) carried forward -€16,437
down €16,437, from €5,372 to -€11,065
- Tax, wage and social debts -€4,641
down €4,641 (-26.9%), from €17,257 to €12,616
of which Taxes: -€3,391
- Trade debts +€3,786
up €3,786 (+52.5%), from €7,208 to €10,994
- Gross operating margin -€46,450
down €46,450, from €34,809 to -€11,641
- Taxes -€9,420
down €9,420 (-98.4%), from €9,569 to €149
- Financial income +€1,072
up €1,072 (+41.4%), from €2,587 to €3,658
- Other operating charges +€565
up €565 (+89.5%), from €631 to €1,196
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 | €102,467 | €134,463 | +€31,996 | +31.2% |
| Fixed assets | 21/28 | €7,878 | €8,443 | +€565 | +7.2% |
| Tangible fixed assets | 22/27 | €7,878 | €8,443 | +€565 | +7.2% |
| Plant, machinery and equipment | 23 | €2,108 | €1,405 | -€703 | -33.3% |
| Furniture and vehicles | 24 | €1,758 | €1,175 | -€582 | -33.1% |
| Other tangible fixed assets | 26 | €4,013 | €5,863 | +€1,850 | +46.1% |
| Current assets | 29/58 | €94,589 | €126,020 | +€31,431 | +33.2% |
| Amounts receivable after more than one year | 29 | €52,734 | €44,950 | -€7,784 | -14.8% |
| Other amounts receivable | 291 | €52,734 | €44,950 | -€7,784 | -14.8% |
| Amounts receivable within one year | 40/41 | €34,869 | €79,850 | +€44,981 | +129% |
| Trade receivables | 40 | €18,980 | €35,177 | +€16,198 | +85.3% |
| Other amounts receivable | 41 | €15,889 | €44,673 | +€28,784 | +181% |
| Cash at bank and in hand | 54/58 | €5,861 | €491 | -€5,369 | -91.6% |
| Deferred charges and accrued income | 490/1 | €1,125 | €729 | -€396 | -35.2% |
| Total equity and liabilities | 10/49 | €102,467 | €134,463 | +€31,996 | +31.2% |
| Equity | 10/15 | €56,472 | €40,035 | -€16,437 | -29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,372 | -€11,065 | -€16,437 | |
| Amounts payable | 17/49 | €45,995 | €94,428 | +€48,433 | +105% |
| Amounts payable within one year | 42/48 | €45,025 | €93,560 | +€48,534 | +108% |
| Financial debts | 43 | €20,561 | €69,950 | +€49,389 | +240% |
| Credit institutions | 430/8 | €20,561 | €69,950 | +€49,389 | +240% |
| Trade debts | 44 | €7,208 | €10,994 | +€3,786 | +52.5% |
| Suppliers | 440/4 | €7,208 | €10,994 | +€3,786 | +52.5% |
| Taxes, remuneration and social security | 45 | €17,257 | €12,616 | -€4,641 | -26.9% |
| Taxes | 450/3 | €12,407 | €9,016 | -€3,391 | -27.3% |
| Remuneration and social security | 454/9 | €4,850 | €3,600 | -€1,250 | -25.8% |
| Accrued charges and deferred income | 492/3 | €970 | €868 | -€102 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €2,028 | -€7 | -0.4% |
| Other operating charges | 640/8 | €631 | €1,196 | +€565 | +89.5% |
| Gross operating margin | 9900 | €34,809 | -€11,641 | -€46,450 | |
| Operating profit (loss) | 9901 | €32,142 | -€14,865 | -€47,007 | |
| Financial income | 75/76B | €2,587 | €3,658 | +€1,072 | +41.4% |
| Recurring financial income | 75 | €2,587 | €3,658 | +€1,072 | +41.4% |
| Financial charges | 65/66B | €5,339 | €5,081 | -€259 | -4.8% |
| Recurring financial charges | 65 | €5,339 | €5,081 | -€259 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €29,389 | -€16,288 | -€45,677 | |
| Income taxes | 67/77 | €9,569 | €149 | -€9,420 | -98.4% |
| Profit (loss) for the period | 9904 | €19,820 | -€16,437 | -€36,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,820 | -€16,437 | -€36,257 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.