CAPRICORN PRODUCTION: what changed
CAPRICORN PRODUCTION
Largest movements
- Tangible fixed assets -€1,736
down €1,736 (-34.9%), from €4,971 to €3,234
- Intangible fixed assets +€305
up €305 (+2.8%), from €10,906 to €11,211
- Receivables within one year -€249
down €249 (-5.3%), from €4,717 to €4,468
of which Trade receivables: -€243
- Profit (loss) carried forward -€4,385
down €4,385 (-4.3%), from -€101,112 to -€105,497
- Trade debts +€1,886
up €1,886 (+92.4%), from €2,040 to €3,926
- Other debts +€593
up €593 (+2.0%), from €30,336 to €30,929
- Gross operating margin -€823
down €823 (-80.1%), from -€1,028 to -€1,851
- Depreciation +€262
up €262 (+17.8%), from €1,474 to €1,736
- Other operating charges -€133
down €133 (-21.7%), from €610 to €478
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,664 | €18,933 | -€1,731 | -8.4% |
| Fixed assets | 21/28 | €15,877 | €14,445 | -€1,432 | -9.0% |
| Intangible fixed assets | 21 | €10,906 | €11,211 | +€305 | +2.8% |
| Tangible fixed assets | 22/27 | €4,971 | €3,234 | -€1,736 | -34.9% |
| Furniture and vehicles | 24 | €4,971 | €3,234 | -€1,736 | -34.9% |
| Current assets | 29/58 | €4,787 | €4,488 | -€299 | -6.2% |
| Amounts receivable within one year | 40/41 | €4,717 | €4,468 | -€249 | -5.3% |
| Trade receivables | 40 | €4,711 | €4,468 | -€243 | -5.2% |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €70 | €21 | -€49 | -70.5% |
| Total equity and liabilities | 10/49 | €20,664 | €18,933 | -€1,731 | -8.4% |
| Equity | 10/15 | -€11,712 | -€16,097 | -€4,385 | -37.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €12,400 | €12,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,112 | -€105,497 | -€4,385 | -4.3% |
| Investment grants | 15 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €32,376 | €35,030 | +€2,654 | +8.2% |
| Amounts payable within one year | 42/48 | €32,376 | €35,030 | +€2,654 | +8.2% |
| Trade debts | 44 | €2,040 | €3,926 | +€1,886 | +92.4% |
| Suppliers | 440/4 | €2,040 | €3,926 | +€1,886 | +92.4% |
| Taxes, remuneration and social security | 45 | - | €176 | +€176 | |
| Taxes | 450/3 | - | €176 | +€176 | |
| Other amounts payable | 47/48 | €30,336 | €30,929 | +€593 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €1,736 | +€262 | +17.8% |
| Other operating charges | 640/8 | €610 | €478 | -€133 | -21.7% |
| Gross operating margin | 9900 | -€1,028 | -€1,851 | -€823 | -80.1% |
| Operating profit (loss) | 9901 | -€3,112 | -€4,065 | -€953 | -30.6% |
| Financial charges | 65/66B | €323 | €319 | -€4 | -1.2% |
| Recurring financial charges | 65 | €323 | €319 | -€4 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,435 | -€4,385 | -€949 | -27.6% |
| Profit (loss) for the period | 9904 | -€3,435 | -€4,385 | -€949 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,435 | -€4,385 | -€949 | -27.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.