Caprices des Lieux: 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.
Caprices des Lieux
Largest movements
- Receivables within one year +€167,290
up €167,290 (+33.8%), from €495,024 to €662,314
of which Other amounts receivable: +€149,171
- Cash +€77,208
up €77,208 (+975%), from €7,919 to €85,127
mainly Accrued charges and deferred income (+€141,721) and Net result for the year (+€87,749)
- Accrued charges and deferred income +€141,721
up €141,721 (+80.8%), from €175,416 to €317,137
- Profit (loss) carried forward +€87,749
up €87,749 (+37.6%), from €233,235 to €320,984
- Tax, wage and social debts +€13,843
up €13,843 (+49.4%), from €28,002 to €41,845
of which Taxes: +€17,963
- Other debts -€8,500
down €8,500 (-12.7%), from €66,670 to €58,170
- Gross operating margin +€38,515
up €38,515 (+44.8%), from €85,954 to €124,469
- Taxes +€15,815
up €15,815 (+140%), from €11,298 to €27,113
- Other operating charges -€11,995
down €11,995 (-86.2%), from €13,911 to €1,916
- Financial charges -€4,679
down €4,679 (-74.7%), from €6,267 to €1,588
- Depreciation -€1,945
down €1,945 (-25.6%), from €7,610 to €5,665
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,037 | €762,013 | +€241,976 | +46.5% |
| Fixed assets | 21/28 | €17,094 | €11,572 | -€5,522 | -32.3% |
| Tangible fixed assets | 22/27 | €17,094 | €11,572 | -€5,522 | -32.3% |
| Plant, machinery and equipment | 23 | €4,958 | €3,679 | -€1,279 | -25.8% |
| Furniture and vehicles | 24 | €12,136 | €7,893 | -€4,243 | -35.0% |
| Current assets | 29/58 | €502,943 | €750,441 | +€247,498 | +49.2% |
| Amounts receivable within one year | 40/41 | €495,024 | €662,314 | +€167,290 | +33.8% |
| Trade receivables | 40 | €45,794 | €63,913 | +€18,119 | +39.6% |
| Other amounts receivable | 41 | €449,230 | €598,401 | +€149,171 | +33.2% |
| Cash at bank and in hand | 54/58 | €7,919 | €85,127 | +€77,208 | +975% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €520,037 | €762,013 | +€241,976 | +46.5% |
| Equity | 10/15 | €247,490 | €335,239 | +€87,749 | +35.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,235 | €320,984 | +€87,749 | +37.6% |
| Amounts payable | 17/49 | €272,547 | €426,774 | +€154,227 | +56.6% |
| Amounts payable within one year | 42/48 | €97,131 | €109,637 | +€12,506 | +12.9% |
| Trade debts | 44 | €2,459 | €9,622 | +€7,163 | +291% |
| Suppliers | 440/4 | €2,459 | €9,622 | +€7,163 | +291% |
| Taxes, remuneration and social security | 45 | €28,002 | €41,845 | +€13,843 | +49.4% |
| Taxes | 450/3 | €23,024 | €40,987 | +€17,963 | +78.0% |
| Remuneration and social security | 454/9 | €4,978 | €858 | -€4,120 | -82.8% |
| Other amounts payable | 47/48 | €66,670 | €58,170 | -€8,500 | -12.7% |
| Accrued charges and deferred income | 492/3 | €175,416 | €317,137 | +€141,721 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,610 | €5,665 | -€1,945 | -25.6% |
| Other operating charges | 640/8 | €13,911 | €1,916 | -€11,995 | -86.2% |
| Non-recurring operating charges | 66A | - | €438 | +€438 | |
| Gross operating margin | 9900 | €85,954 | €124,469 | +€38,515 | +44.8% |
| Operating profit (loss) | 9901 | €64,433 | €116,450 | +€52,017 | +80.7% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €6,267 | €1,588 | -€4,679 | -74.7% |
| Recurring financial charges | 65 | €6,267 | €1,588 | -€4,679 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €58,180 | €114,862 | +€56,682 | +97.4% |
| Income taxes | 67/77 | €11,298 | €27,113 | +€15,815 | +140% |
| Profit (loss) for the period | 9904 | €46,882 | €87,749 | +€40,867 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,882 | €87,749 | +€40,867 | +87.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.