Caprileo: what changed
Two fiscal 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.
Caprileo
Largest movements
- Receivables within one year +€39,568
up €39,568 (+204.7%), from €19,327 to €58,895
of which Trade receivables: +€19,919
- Receivables after one year -€15,000
down €15,000 (-23.4%), from €64,140 to €49,140
- Cash -€13,674
down €13,674 (-100.0%), from €13,674 to €0
mainly Receivables within one year (-€39,568) and Contributions, distributions and other (-€10,872)
- Stocks and contracts -€13,060
down €13,060 (-21.9%), from €59,628 to €46,568
- Tangible fixed assets +€2,542
up €2,542 (+65.5%), from €3,882 to €6,424
of which Furniture and vehicles: +€4,105
- Trade debts -€9,158
down €9,158 (-59.7%), from €15,327 to €6,169
- Reserves +€7,185
up €7,185 (+7.0%), from €102,883 to €110,068
- Short-term financial debts +€5,442
up €5,442 (+85.6%), from €6,357 to €11,800
- Other debts -€2,315
down €2,315 (-16.4%), from €14,133 to €11,819
- Gross operating margin -€20,186
down €20,186 (-38.0%), from €53,106 to €32,920
- Taxes -€6,397
down €6,397 (-38.2%), from €16,748 to €10,351
- Depreciation +€1,340
up €1,340 (+167.3%), from €801 to €2,141
- Financial charges +€776
up €776 (+56.5%), from €1,374 to €2,150
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 | €164,087 | €164,861 | +€774 | +0.5% |
| Fixed assets | 21/28 | €4,132 | €6,674 | +€2,542 | +61.5% |
| Tangible fixed assets | 22/27 | €3,882 | €6,424 | +€2,542 | +65.5% |
| Plant, machinery and equipment | 23 | €3,882 | €2,319 | -€1,563 | -40.3% |
| Furniture and vehicles | 24 | - | €4,105 | +€4,105 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €159,955 | €158,186 | -€1,768 | -1.1% |
| Amounts receivable after more than one year | 29 | €64,140 | €49,140 | -€15,000 | -23.4% |
| Other amounts receivable | 291 | €64,140 | €49,140 | -€15,000 | -23.4% |
| Stocks and contracts in progress | 3 | €59,628 | €46,568 | -€13,060 | -21.9% |
| Stocks | 30/36 | €59,628 | €46,568 | -€13,060 | -21.9% |
| Amounts receivable within one year | 40/41 | €19,327 | €58,895 | +€39,568 | +204.7% |
| Trade receivables | 40 | €19,327 | €39,246 | +€19,919 | +103.1% |
| Other amounts receivable | 41 | €0 | €19,649 | +€19,649 | |
| Cash at bank and in hand | 54/58 | €13,674 | €0 | -€13,674 | -100.0% |
| Deferred charges and accrued income | 490/1 | €3,186 | €3,583 | +€398 | +12.5% |
| Total equity and liabilities | 10/49 | €164,087 | €164,861 | +€774 | +0.5% |
| Equity | 10/15 | €121,483 | €128,668 | +€7,185 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,883 | €110,068 | +€7,185 | +7.0% |
| Distributable reserves | 133 | €102,883 | €110,068 | +€7,185 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,604 | €36,193 | -€6,411 | -15.0% |
| Amounts payable within one year | 42/48 | €42,217 | €35,793 | -€6,423 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,357 | €11,800 | +€5,442 | +85.6% |
| Credit institutions | 430/8 | €6,357 | €11,800 | +€5,442 | +85.6% |
| Trade debts | 44 | €15,327 | €6,169 | -€9,158 | -59.7% |
| Suppliers | 440/4 | €15,327 | €6,169 | -€9,158 | -59.7% |
| Taxes, remuneration and social security | 45 | €6,398 | €6,005 | -€393 | -6.1% |
| Taxes | 450/3 | €6,398 | €6,005 | -€393 | -6.1% |
| Other amounts payable | 47/48 | €14,133 | €11,819 | -€2,315 | -16.4% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €121 | €0 | -€121 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €2,141 | +€1,340 | +167.3% |
| Other operating charges | 640/8 | €2,812 | €2,504 | -€308 | -10.9% |
| Non-recurring operating charges | 66A | €2,591 | €0 | -€2,591 | -100.0% |
| Gross operating margin | 9900 | €53,106 | €32,920 | -€20,186 | -38.0% |
| Operating profit (loss) | 9901 | €46,903 | €28,276 | -€18,627 | -39.7% |
| Financial income | 75/76B | €1,811 | €2,282 | +€471 | +26.0% |
| Recurring financial income | 75 | €1,811 | €2,282 | +€471 | +26.0% |
| Financial charges | 65/66B | €1,374 | €2,150 | +€776 | +56.5% |
| Recurring financial charges | 65 | €1,374 | €2,150 | +€776 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €47,340 | €28,407 | -€18,933 | -40.0% |
| Income taxes | 67/77 | €16,748 | €10,351 | -€6,397 | -38.2% |
| Profit (loss) for the period | 9904 | €30,592 | €18,057 | -€12,536 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,592 | €18,057 | -€12,536 | -41.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.