CAPRITORA: 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.
CAPRITORA
Largest movements
- Intangible fixed assets +€34,814
up €34,814 (+161.4%), from €21,573 to €56,387
- Tangible fixed assets -€5,123
down €5,123 (-93.3%), from €5,492 to €369
- Deferred charges and accrued income -€1,889
down €1,889 (-84.9%), from €2,224 to €335
- Receivables within one year -€1,055
down €1,055 (-52.5%), from €2,012 to €957
of which Other amounts receivable: -€1,857
- Other debts +€60,837
up €60,837 (+170.4%), from €35,695 to €96,532
- Profit (loss) carried forward -€32,037
down €32,037 (-628.8%), from -€5,095 to -€37,132
- Trade debts -€1,137
down €1,137 (-100.0%), from €1,137 to €0
- Gross operating margin -€8,250
down €8,250 (-54.7%), from -€15,092 to -€23,342
- Depreciation +€3,248
up €3,248 (+87.6%), from €3,706 to €6,955
- Other operating charges +€561
up €561 (+93.6%), from €599 to €1,159
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 | €36,973 | €64,077 | +€27,104 | +73.3% |
| Fixed assets | 21/28 | €27,065 | €56,756 | +€29,691 | +109.7% |
| Intangible fixed assets | 21 | €21,573 | €56,387 | +€34,814 | +161.4% |
| Tangible fixed assets | 22/27 | €5,492 | €369 | -€5,123 | -93.3% |
| Furniture and vehicles | 24 | €5,492 | €369 | -€5,123 | -93.3% |
| Current assets | 29/58 | €9,908 | €7,321 | -€2,587 | -26.1% |
| Amounts receivable within one year | 40/41 | €2,012 | €957 | -€1,055 | -52.5% |
| Trade receivables | 40 | - | €802 | +€802 | |
| Other amounts receivable | 41 | €2,012 | €155 | -€1,857 | -92.3% |
| Cash at bank and in hand | 54/58 | €5,673 | €6,029 | +€357 | +6.3% |
| Deferred charges and accrued income | 490/1 | €2,224 | €335 | -€1,889 | -84.9% |
| Total equity and liabilities | 10/49 | €36,973 | €64,077 | +€27,104 | +73.3% |
| Equity | 10/15 | -€1,095 | -€33,132 | -€32,037 | -2926.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,095 | -€37,132 | -€32,037 | -628.8% |
| Amounts payable | 17/49 | €38,068 | €97,209 | +€59,141 | +155.4% |
| Amounts payable within one year | 42/48 | €37,535 | €97,108 | +€59,573 | +158.7% |
| Trade debts | 44 | €1,137 | €0 | -€1,137 | -100.0% |
| Suppliers | 440/4 | €1,137 | €0 | -€1,137 | -100.0% |
| Taxes, remuneration and social security | 45 | €703 | €576 | -€127 | -18.1% |
| Taxes | 450/3 | €127 | €0 | -€127 | -100.0% |
| Remuneration and social security | 454/9 | €576 | €576 | = | 0.0% |
| Other amounts payable | 47/48 | €35,695 | €96,532 | +€60,837 | +170.4% |
| Accrued charges and deferred income | 492/3 | €533 | €100 | -€432 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,706 | €6,955 | +€3,248 | +87.6% |
| Other operating charges | 640/8 | €599 | €1,159 | +€561 | +93.6% |
| Gross operating margin | 9900 | -€15,092 | -€23,342 | -€8,250 | -54.7% |
| Operating profit (loss) | 9901 | -€19,397 | -€31,456 | -€12,059 | -62.2% |
| Financial income | 75/76B | €72 | €22 | -€50 | -69.9% |
| Recurring financial income | 75 | €72 | €22 | -€50 | -69.9% |
| Financial charges | 65/66B | €784 | €603 | -€182 | -23.2% |
| Recurring financial charges | 65 | €784 | €603 | -€182 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,110 | -€32,037 | -€11,927 | -59.3% |
| Income taxes | 67/77 | €128 | €0 | -€128 | -99.9% |
| Profit (loss) for the period | 9904 | -€20,238 | -€32,037 | -€11,799 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,238 | -€32,037 | -€11,799 | -58.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.