CAPRICE: 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.
CAPRICE
Largest movements
- Tangible fixed assets -€72,966
down €72,966 (-15.2%), from €478,975 to €406,009
of which Land and buildings: -€40,919
- Receivables within one year +€22,651
up €22,651 (+186.3%), from €12,158 to €34,809
of which Trade receivables: +€20,413
- Cash -€15,288
down €15,288 (-31.6%), from €48,361 to €33,073
mainly Trade debts (-€61,914) and Debts after one year (-€43,976)
- Reserves +€87,484
up €87,484 (+43.4%), from €201,799 to €289,283
of which Distributable reserves: +€87,484
- Profit (loss) carried forward -€85,329
down €85,329 (-100.0%), from €85,329 to €0
- Trade debts -€61,914
down €61,914 (-60.2%), from €102,843 to €40,929
- Tax, wage and social debts +€49,976
up €49,976 (+104.0%), from €48,075 to €98,050
of which Remuneration and social security: +€36,169
- Debts after one year -€43,976
down €43,976 (-36.0%), from €122,060 to €78,083
- Purchases and services -€142,970
down €142,970 (-19.2%), from €745,064 to €602,094
- Gross operating margin +€111,040
up €111,040 (+32.3%), from €343,435 to €454,474
- Staff costs +€92,155
up €92,155 (+39.0%), from €236,278 to €328,433
- Depreciation +€18,830
up €18,830 (+21.4%), from €87,887 to €106,717
- Turnover -€13,808
down €13,808 (-1.3%), from €1.0m to €1.0m
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 | €641,561 | €580,104 | -€61,457 | -9.6% |
| Fixed assets | 21/28 | €480,967 | €407,542 | -€73,425 | -15.3% |
| Intangible fixed assets | 21 | €1,992 | €1,533 | -€459 | -23.0% |
| Tangible fixed assets | 22/27 | €478,975 | €406,009 | -€72,966 | -15.2% |
| Land and buildings | 22 | €227,285 | €186,366 | -€40,919 | -18.0% |
| Plant, machinery and equipment | 23 | €93,151 | €91,468 | -€1,683 | -1.8% |
| Furniture and vehicles | 24 | €158,539 | €128,176 | -€30,363 | -19.2% |
| Current assets | 29/58 | €160,594 | €172,562 | +€11,968 | +7.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €26,338 | €26,254 | -€84 | -0.3% |
| Stocks | 30/36 | €26,338 | €26,254 | -€84 | -0.3% |
| Amounts receivable within one year | 40/41 | €12,158 | €34,809 | +€22,651 | +186.3% |
| Trade receivables | 40 | €10,907 | €31,320 | +€20,413 | +187.2% |
| Other amounts receivable | 41 | €1,250 | €3,488 | +€2,238 | +179.0% |
| Cash at bank and in hand | 54/58 | €48,361 | €33,073 | -€15,288 | -31.6% |
| Deferred charges and accrued income | 490/1 | €3,738 | €8,427 | +€4,689 | +125.4% |
| Total equity and liabilities | 10/49 | €641,561 | €580,104 | -€61,457 | -9.6% |
| Equity | 10/15 | €305,728 | €307,883 | +€2,156 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,799 | €289,283 | +€87,484 | +43.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €201,799 | €289,283 | +€87,484 | +43.4% |
| Profit (loss) carried forward | 14 | €85,329 | €0 | -€85,329 | -100.0% |
| Amounts payable | 17/49 | €335,833 | €272,221 | -€63,613 | -18.9% |
| Amounts payable after more than one year | 17 | €122,060 | €78,083 | -€43,976 | -36.0% |
| Financial debts | 170/4 | €122,060 | €78,083 | -€43,976 | -36.0% |
| Amounts payable within one year | 42/48 | €213,774 | €194,138 | -€19,636 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €62,827 | €43,976 | -€18,851 | -30.0% |
| Financial debts | 43 | - | €803 | +€803 | |
| Credit institutions | 430/8 | - | €803 | +€803 | |
| Trade debts | 44 | €102,843 | €40,929 | -€61,914 | -60.2% |
| Suppliers | 440/4 | €102,843 | €40,929 | -€61,914 | -60.2% |
| Advances received on contracts in progress | 46 | - | €10,379 | +€10,379 | |
| Taxes, remuneration and social security | 45 | €48,075 | €98,050 | +€49,976 | +104.0% |
| Taxes | 450/3 | €8,786 | €22,593 | +€13,806 | +157.1% |
| Remuneration and social security | 454/9 | €39,288 | €75,457 | +€36,169 | +92.1% |
| Other amounts payable | 47/48 | €29 | €0 | -€29 | -100.0% |
| Turnover | 70 | €1,034,948 | €1,021,139 | -€13,808 | -1.3% |
| Non-recurring operating income | 76A | €18,910 | €0 | -€18,910 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €745,064 | €602,094 | -€142,970 | -19.2% |
| Remuneration, social security and pensions | 62 | €236,278 | €328,433 | +€92,155 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,887 | €106,717 | +€18,830 | +21.4% |
| Other operating charges | 640/8 | €3,659 | €3,925 | +€266 | +7.3% |
| Non-recurring operating charges | 66A | €6,643 | €4,810 | -€1,833 | -27.6% |
| Gross operating margin | 9900 | €343,435 | €454,474 | +€111,040 | +32.3% |
| Operating profit (loss) | 9901 | €8,968 | €10,589 | +€1,622 | +18.1% |
| Financial income | 75/76B | €90 | €2,775 | +€2,685 | +2968.1% |
| Recurring financial income | 75 | €90 | €2,775 | +€2,685 | +2968.1% |
| Financial charges | 65/66B | €5,519 | €6,700 | +€1,180 | +21.4% |
| Recurring financial charges | 65 | €5,519 | €6,700 | +€1,180 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €3,539 | €6,665 | +€3,126 | +88.3% |
| Income taxes | 67/77 | €2,092 | €4,509 | +€2,417 | +115.5% |
| Profit (loss) for the period | 9904 | €1,447 | €2,156 | +€709 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,447 | €2,156 | +€709 | +49.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.