CAPROCOR: 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.
CAPROCOR
Largest movements
- Cash -€244,490
down €244,490 (-65.5%), from €373,115 to €128,624
mainly Current investments (-€100,000) and Debts after one year (-€98,010)
- Current investments +€100,000
up €100,000 (+3173.4%), from €3,151 to €103,151
- Receivables after one year -€25,007
down €25,007 (-16.2%), from €154,061 to €129,054
- Debts after one year -€98,010
down €98,010 (-12.5%), from €782,106 to €684,096
- Current portion of long-term debt -€97,733
down €97,733 (-49.9%), from €195,743 to €98,010
- Tax, wage and social debts -€33,825
down €33,825 (-30.3%), from €111,570 to €77,745
- Reserves +€28,418
up €28,418 (+3.1%), from €911,717 to €940,135
of which Distributable reserves: +€28,418
- Financial income -€398,664
down €398,664 (-96.1%), from €415,041 to €16,377
of which Non-recurring financial income: -€386,136
- Gross operating margin -€196,413
down €196,413 (-52.8%), from €372,107 to €175,694
- Other operating charges -€87,162
down €87,162 (-95.6%), from €91,131 to €3,968
- Taxes -€72,371
down €72,371 (-66.5%), from €108,859 to €36,489
- Depreciation -€3,803
down €3,803 (-6.3%), from €60,630 to €56,827
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 | €2,038,992 | €1,836,358 | -€202,634 | -9.9% |
| Fixed assets | 21/28 | €1,194,897 | €1,177,951 | -€16,946 | -1.4% |
| Intangible fixed assets | 21 | €2,976 | €2,626 | -€350 | -11.7% |
| Tangible fixed assets | 22/27 | €1,191,921 | €1,173,450 | -€18,471 | -1.5% |
| Land and buildings | 22 | €1,043,016 | €1,008,965 | -€34,050 | -3.3% |
| Plant, machinery and equipment | 23 | €62,310 | €69,194 | +€6,884 | +11.0% |
| Furniture and vehicles | 24 | €86,595 | €95,291 | +€8,696 | +10.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | €1,875 | +€1,875 | |
| Current assets | 29/58 | €844,095 | €658,406 | -€185,689 | -22.0% |
| Amounts receivable after more than one year | 29 | €154,061 | €129,054 | -€25,007 | -16.2% |
| Other amounts receivable | 291 | €154,061 | €129,054 | -€25,007 | -16.2% |
| Amounts receivable within one year | 40/41 | €311,286 | €295,419 | -€15,867 | -5.1% |
| Trade receivables | 40 | €29,196 | €25,081 | -€4,116 | -14.1% |
| Other amounts receivable | 41 | €282,089 | €270,338 | -€11,752 | -4.2% |
| Current investments | 50/53 | €3,151 | €103,151 | +€100,000 | +3173.4% |
| Cash at bank and in hand | 54/58 | €373,115 | €128,624 | -€244,490 | -65.5% |
| Deferred charges and accrued income | 490/1 | €2,483 | €2,159 | -€324 | -13.1% |
| Total equity and liabilities | 10/49 | €2,038,992 | €1,836,358 | -€202,634 | -9.9% |
| Equity | 10/15 | €931,717 | €960,135 | +€28,418 | +3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €911,717 | €940,135 | +€28,418 | +3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €892,967 | €921,385 | +€28,418 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,107,274 | €876,223 | -€231,052 | -20.9% |
| Amounts payable after more than one year | 17 | €782,106 | €684,096 | -€98,010 | -12.5% |
| Financial debts | 170/4 | €782,106 | €684,096 | -€98,010 | -12.5% |
| Amounts payable within one year | 42/48 | €325,168 | €192,127 | -€133,041 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €195,743 | €98,010 | -€97,733 | -49.9% |
| Financial debts | 43 | €8,453 | €6,763 | -€1,690 | -20.0% |
| Credit institutions | 430/8 | €8,453 | €6,763 | -€1,690 | -20.0% |
| Trade debts | 44 | €8,218 | €9,609 | +€1,391 | +16.9% |
| Suppliers | 440/4 | €8,218 | €9,609 | +€1,391 | +16.9% |
| Advances received on contracts in progress | 46 | €168 | €0 | -€168 | -100.0% |
| Taxes, remuneration and social security | 45 | €111,570 | €77,745 | -€33,825 | -30.3% |
| Taxes | 450/3 | €111,570 | €77,745 | -€33,825 | -30.3% |
| Other amounts payable | 47/48 | €1,016 | €0 | -€1,016 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,630 | €56,827 | -€3,803 | -6.3% |
| Other operating charges | 640/8 | €91,131 | €3,968 | -€87,162 | -95.6% |
| Gross operating margin | 9900 | €372,107 | €175,694 | -€196,413 | -52.8% |
| Operating profit (loss) | 9901 | €220,346 | €114,899 | -€105,447 | -47.9% |
| Financial income | 75/76B | €415,041 | €16,377 | -€398,664 | -96.1% |
| Recurring financial income | 75 | €28,906 | €16,377 | -€12,528 | -43.3% |
| Non-recurring financial income | 76B | €386,136 | €0 | -€386,136 | -100.0% |
| Financial charges | 65/66B | €17,260 | €13,567 | -€3,693 | -21.4% |
| Recurring financial charges | 65 | €17,260 | €13,567 | -€3,693 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €618,127 | €117,709 | -€500,418 | -81.0% |
| Income taxes | 67/77 | €108,859 | €36,489 | -€72,371 | -66.5% |
| Profit (loss) for the period | 9904 | €509,268 | €81,221 | -€428,048 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €509,268 | €81,221 | -€428,048 | -84.1% |
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 30 September 2026 via checked.be.