CAPRISS: 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.
CAPRISS
Largest movements
- Cash +€119,468
up €119,468 (+53.0%), from €225,590 to €345,058
mainly Net result for the year (+€143,261) and Depreciation (+€75,950)
- Stocks and contracts +€19,338
up €19,338 (+62.8%), from €30,808 to €50,146
- Profit (loss) carried forward +€143,261
up €143,261 (+45.5%), from €315,033 to €458,294
- Trade debts +€25,573
up €25,573 (+32.5%), from €78,775 to €104,348
- Other debts -€22,569
down €22,569 (-6.6%), from €340,074 to €317,504
- Depreciation +€26,905
up €26,905 (+54.9%), from €49,046 to €75,950
- Gross operating margin +€22,380
up €22,380 (+7.6%), from €294,287 to €316,667
- Staff costs -€10,422
down €10,422 (-17.9%), from €58,183 to €47,761
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.
Cash bridge derived
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 | €901,823 | €1,038,271 | +€136,448 | +15.1% |
| Fixed assets | 21/28 | €645,425 | €643,066 | -€2,358 | -0.4% |
| Tangible fixed assets | 22/27 | €645,425 | €640,066 | -€5,358 | -0.8% |
| Land and buildings | 22 | €249,608 | €239,564 | -€10,044 | -4.0% |
| Plant, machinery and equipment | 23 | €329,462 | €347,271 | +€17,808 | +5.4% |
| Furniture and vehicles | 24 | €66,354 | €53,232 | -€13,122 | -19.8% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €256,398 | €395,204 | +€138,806 | +54.1% |
| Stocks and contracts in progress | 3 | €30,808 | €50,146 | +€19,338 | +62.8% |
| Stocks | 30/36 | €30,808 | €50,146 | +€19,338 | +62.8% |
| Cash at bank and in hand | 54/58 | €225,590 | €345,058 | +€119,468 | +53.0% |
| Total equity and liabilities | 10/49 | €901,823 | €1,038,271 | +€136,448 | +15.1% |
| Equity | 10/15 | €348,433 | €491,694 | +€143,261 | +41.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,400 | €13,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,400 | €11,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,033 | €458,294 | +€143,261 | +45.5% |
| Amounts payable | 17/49 | €553,390 | €546,577 | -€6,813 | -1.2% |
| Amounts payable after more than one year | 17 | €71,647 | €61,892 | -€9,755 | -13.6% |
| Financial debts | 170/4 | €71,647 | €61,892 | -€9,755 | -13.6% |
| Amounts payable within one year | 42/48 | €481,743 | €484,685 | +€2,942 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €9,601 | €9,755 | +€154 | +1.6% |
| Trade debts | 44 | €78,775 | €104,348 | +€25,573 | +32.5% |
| Suppliers | 440/4 | €78,775 | €104,348 | +€25,573 | +32.5% |
| Taxes, remuneration and social security | 45 | €53,293 | €53,077 | -€216 | -0.4% |
| Taxes | 450/3 | €53,293 | €53,077 | -€216 | -0.4% |
| Other amounts payable | 47/48 | €340,074 | €317,504 | -€22,569 | -6.6% |
| Non-recurring operating income | 76A | - | €1,946 | +€1,946 | |
| Remuneration, social security and pensions | 62 | €58,183 | €47,761 | -€10,422 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,046 | €75,950 | +€26,905 | +54.9% |
| Other operating charges | 640/8 | €9,795 | €10,421 | +€626 | +6.4% |
| Gross operating margin | 9900 | €294,287 | €316,667 | +€22,380 | +7.6% |
| Operating profit (loss) | 9901 | €177,264 | €182,534 | +€5,271 | +3.0% |
| Financial income | 75/76B | €244 | €464 | +€221 | +90.5% |
| Recurring financial income | 75 | €244 | €464 | +€221 | +90.5% |
| Financial charges | 65/66B | €4,516 | €6,755 | +€2,240 | +49.6% |
| Recurring financial charges | 65 | €4,516 | €6,755 | +€2,240 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €172,992 | €176,243 | +€3,251 | +1.9% |
| Income taxes | 67/77 | €35,000 | €32,982 | -€2,018 | -5.8% |
| Profit (loss) for the period | 9904 | €137,992 | €143,261 | +€5,269 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €137,992 | €143,261 | +€5,269 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.