CAPRO: 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.
CAPRO
Largest movements
- Receivables within one year -€235
down €235 (-10.5%), from €2,247 to €2,012
of which Other amounts receivable: -€861
- Other debts +€17,279
up €17,279 (+21.1%), from €82,071 to €99,350
- Profit (loss) carried forward -€14,369
down €14,369 (-19.5%), from -€73,728 to -€88,097
- Trade debts -€3,137
down €3,137 (-78.1%), from €4,017 to €880
- Purchases and services +€44,368
new in 2025: €44,368
- Gross operating margin +€29,370
up €29,370 (+64.8%), from -€45,323 to -€15,953
- Turnover +€28,415
new in 2025: €28,415
- Other operating charges +€2,867
up €2,867 (+483%), from €594 to €3,461
- Financial income +€1,597
up €1,597 (+44.7%), from €3,576 to €5,173
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.
Derived cash bridge
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 | €18,557 | €18,330 | -€227 | -1.2% |
| Fixed assets | 21/28 | €14,730 | €14,730 | = | 0.0% |
| Intangible fixed assets | 21 | €10,000 | €10,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,855 | €3,855 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €1,400 | +€1,400 | |
| Furniture and vehicles | 24 | €3,855 | €2,455 | -€1,400 | -36.3% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €3,827 | €3,600 | -€227 | -5.9% |
| Amounts receivable within one year | 40/41 | €2,247 | €2,012 | -€235 | -10.5% |
| Trade receivables | 40 | - | €626 | +€626 | |
| Other amounts receivable | 41 | €2,247 | €1,386 | -€861 | -38.3% |
| Cash at bank and in hand | 54/58 | €1,580 | €1,588 | +€8 | +0.5% |
| Total equity and liabilities | 10/49 | €18,557 | €18,330 | -€227 | -1.2% |
| Equity | 10/15 | -€67,531 | -€81,900 | -€14,369 | -21.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,728 | -€88,097 | -€14,369 | -19.5% |
| Amounts payable | 17/49 | €86,088 | €100,230 | +€14,142 | +16.4% |
| Amounts payable within one year | 42/48 | €86,088 | €100,230 | +€14,142 | +16.4% |
| Trade debts | 44 | €4,017 | €880 | -€3,137 | -78.1% |
| Suppliers | 440/4 | €4,017 | €880 | -€3,137 | -78.1% |
| Other amounts payable | 47/48 | €82,071 | €99,350 | +€17,279 | +21.1% |
| Turnover | 70 | - | €28,415 | +€28,415 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €44,368 | +€44,368 | |
| Other operating charges | 640/8 | €594 | €3,461 | +€2,867 | +483% |
| Gross operating margin | 9900 | -€45,323 | -€15,953 | +€29,370 | +64.8% |
| Operating profit (loss) | 9901 | -€45,917 | -€19,414 | +€26,503 | +57.7% |
| Financial income | 75/76B | €3,576 | €5,173 | +€1,597 | +44.7% |
| Recurring financial income | 75 | €3,576 | €5,173 | +€1,597 | +44.7% |
| Financial charges | 65/66B | €231 | €128 | -€103 | -44.6% |
| Recurring financial charges | 65 | €231 | €128 | -€103 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,572 | -€14,369 | +€28,203 | +66.2% |
| Profit (loss) for the period | 9904 | -€42,572 | -€14,369 | +€28,203 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,572 | -€14,369 | +€28,203 | +66.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.