CAPS Consulting: 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.
CAPS Consulting
Largest movements
- Cash +€63,785
up €63,785 (+32.6%), from €195,437 to €259,222
mainly Net result for the year (+€119,183) and Tax, wage and social debts (+€9,448)
- Current investments +€48,426
up €48,426 (+162%), from €29,983 to €78,409
- Receivables within one year +€19,589
up €19,589 (+26.1%), from €74,996 to €94,585
of which Trade receivables: +€19,589
- Tangible fixed assets -€7,430
down €7,430 (-35.9%), from €20,670 to €13,241
- Reserves +€119,183
up €119,183 (+40.9%), from €291,546 to €410,729
of which Distributable reserves: +€119,183
- Tax, wage and social debts +€9,448
up €9,448 (+77.5%), from €12,190 to €21,639
of which Taxes: +€9,347
- Gross operating margin +€39,696
up €39,696 (+31.6%), from €125,687 to €165,383
- Financial charges -€18,798
down €18,798 (-95.0%), from €19,784 to €986
- Financial income +€17,492
up €17,492 (+455%), from €3,841 to €21,333
- Taxes +€9,001
up €9,001 (+45.3%), from €19,852 to €28,853
- Other operating charges +€7,178
up €7,178 (+320%), from €2,241 to €9,419
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 | €321,839 | €446,248 | +€124,409 | +38.7% |
| Fixed assets | 21/28 | €20,670 | €13,241 | -€7,430 | -35.9% |
| Tangible fixed assets | 22/27 | €20,670 | €13,241 | -€7,430 | -35.9% |
| Furniture and vehicles | 24 | €20,670 | €13,241 | -€7,430 | -35.9% |
| Current assets | 29/58 | €301,168 | €433,007 | +€131,839 | +43.8% |
| Amounts receivable within one year | 40/41 | €74,996 | €94,585 | +€19,589 | +26.1% |
| Trade receivables | 40 | €73,429 | €93,019 | +€19,589 | +26.7% |
| Other amounts receivable | 41 | €1,567 | €1,567 | = | 0.0% |
| Current investments | 50/53 | €29,983 | €78,409 | +€48,426 | +162% |
| Cash at bank and in hand | 54/58 | €195,437 | €259,222 | +€63,785 | +32.6% |
| Deferred charges and accrued income | 490/1 | €752 | €791 | +€39 | +5.1% |
| Total equity and liabilities | 10/49 | €321,839 | €446,248 | +€124,409 | +38.7% |
| Equity | 10/15 | €296,546 | €415,729 | +€119,183 | +40.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €291,546 | €410,729 | +€119,183 | +40.9% |
| Tax-exempt reserves | 132 | €1,669 | €1,669 | = | 0.0% |
| Distributable reserves | 133 | €289,877 | €409,060 | +€119,183 | +41.1% |
| Amounts payable | 17/49 | €25,293 | €30,520 | +€5,227 | +20.7% |
| Amounts payable within one year | 42/48 | €25,293 | €30,520 | +€5,227 | +20.7% |
| Trade debts | 44 | €3,386 | €2,137 | -€1,249 | -36.9% |
| Suppliers | 440/4 | €3,386 | €2,137 | -€1,249 | -36.9% |
| Taxes, remuneration and social security | 45 | €12,190 | €21,639 | +€9,448 | +77.5% |
| Taxes | 450/3 | €9,361 | €18,708 | +€9,347 | +99.9% |
| Remuneration and social security | 454/9 | €2,829 | €2,931 | +€101 | +3.6% |
| Other amounts payable | 47/48 | €9,716 | €6,743 | -€2,973 | -30.6% |
| Remuneration, social security and pensions | 62 | €20,094 | €20,847 | +€753 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,445 | €7,430 | -€4,015 | -35.1% |
| Other operating charges | 640/8 | €2,241 | €9,419 | +€7,178 | +320% |
| Gross operating margin | 9900 | €125,687 | €165,383 | +€39,696 | +31.6% |
| Operating profit (loss) | 9901 | €91,907 | €127,688 | +€35,781 | +38.9% |
| Financial income | 75/76B | €3,841 | €21,333 | +€17,492 | +455% |
| Recurring financial income | 75 | €3,841 | €21,333 | +€17,492 | +455% |
| Financial charges | 65/66B | €19,784 | €986 | -€18,798 | -95.0% |
| Recurring financial charges | 65 | €19,784 | €986 | -€18,798 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €75,965 | €148,035 | +€72,071 | +94.9% |
| Income taxes | 67/77 | €19,852 | €28,853 | +€9,001 | +45.3% |
| Profit (loss) for the period | 9904 | €56,112 | €119,183 | +€63,070 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €56,112 | €119,183 | +€63,070 | +112% |
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 14 October 2026 via checked.be.