CAPRON CLAIRE: 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.
CAPRON CLAIRE
Largest movements
- Receivables within one year -€8,789
down €8,789 (-66.0%), from €13,316 to €4,526
of which Trade receivables: -€4,427
- Cash +€7,427
up €7,427 (+116%), from €6,408 to €13,835
mainly Receivables within one year (+€8,789) and Net result for the year (+€1,347)
- Tax, wage and social debts -€3,537
down €3,537 (-70.5%), from €5,018 to €1,481
- Profit (loss) carried forward +€1,347
up €1,347 (+13.9%), from €9,657 to €11,004
- Other debts +€518
up €518 (+55.9%), from €926 to €1,445
- Trade debts +€389
up €389 (+316%), from €123 to €512
- Gross operating margin -€9,957
down €9,957 (-82.8%), from €12,031 to €2,073
- Taxes -€2,183
down €2,183 (-81.9%), from €2,665 to €482
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 | €19,724 | €18,441 | -€1,283 | -6.5% |
| Current assets | 29/58 | €19,724 | €18,441 | -€1,283 | -6.5% |
| Amounts receivable within one year | 40/41 | €13,316 | €4,526 | -€8,789 | -66.0% |
| Trade receivables | 40 | €5,980 | €1,554 | -€4,427 | -74.0% |
| Other amounts receivable | 41 | €7,335 | €2,972 | -€4,363 | -59.5% |
| Cash at bank and in hand | 54/58 | €6,408 | €13,835 | +€7,427 | +116% |
| Deferred charges and accrued income | 490/1 | - | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €19,724 | €18,441 | -€1,283 | -6.5% |
| Equity | 10/15 | €13,657 | €15,004 | +€1,347 | +9.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,657 | €11,004 | +€1,347 | +13.9% |
| Amounts payable | 17/49 | €6,067 | €3,437 | -€2,630 | -43.3% |
| Amounts payable within one year | 42/48 | €6,067 | €3,437 | -€2,630 | -43.3% |
| Trade debts | 44 | €123 | €512 | +€389 | +316% |
| Suppliers | 440/4 | €123 | €512 | +€389 | +316% |
| Taxes, remuneration and social security | 45 | €5,018 | €1,481 | -€3,537 | -70.5% |
| Taxes | 450/3 | €5,018 | €1,481 | -€3,537 | -70.5% |
| Other amounts payable | 47/48 | €926 | €1,445 | +€518 | +55.9% |
| Gross operating margin | 9900 | €12,031 | €2,073 | -€9,957 | -82.8% |
| Operating profit (loss) | 9901 | €12,031 | €2,073 | -€9,957 | -82.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €172 | €244 | +€72 | +42.2% |
| Recurring financial charges | 65 | €172 | €244 | +€72 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €11,859 | €1,829 | -€10,030 | -84.6% |
| Income taxes | 67/77 | €2,665 | €482 | -€2,183 | -81.9% |
| Profit (loss) for the period | 9904 | €9,195 | €1,347 | -€7,848 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,195 | €1,347 | -€7,848 | -85.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.