CAPS CORP: 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.
CAPS CORP
Largest movements
- Cash +€1,551
up €1,551 (+1734.7%), from €89 to €1,641
mainly Other debts (+€7,000) and Debts after one year (+€2,000)
- Receivables within one year -€551
down €551 (-23.2%), from €2,378 to €1,827
of which Other amounts receivable: -€551
- Tangible fixed assets -€389
down €389 (-51.2%), from €759 to €371
- Deferred charges and accrued income -€68
no longer reported in 2025 (was €68)
- Profit (loss) carried forward -€9,848
down €9,848 (-106.1%), from -€9,281 to -€19,129
- Other debts +€7,000
up €7,000 (+3508.1%), from €200 to €7,200
- Debts after one year +€2,000
up €2,000 (+47.6%), from €4,200 to €6,200
- Trade debts +€1,659
up €1,659 (+86.9%), from €1,909 to €3,568
- Tax, wage and social debts -€267
no longer reported in 2025 (was €267)
- Gross operating margin -€7,122
down €7,122, from €3,623 to -€3,500
- Financial charges +€417
up €417 (+241.6%), from €173 to €590
- Other operating charges +€47
up €47 (+7.9%), from €593 to €640
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 | €3,294 | €3,838 | +€544 | +16.5% |
| Fixed assets | 21/28 | €759 | €371 | -€389 | -51.2% |
| Tangible fixed assets | 22/27 | €759 | €371 | -€389 | -51.2% |
| Other tangible fixed assets | 26 | €759 | €371 | -€389 | -51.2% |
| Current assets | 29/58 | €2,535 | €3,468 | +€933 | +36.8% |
| Amounts receivable within one year | 40/41 | €2,378 | €1,827 | -€551 | -23.2% |
| Trade receivables | 40 | €1,827 | €1,827 | = | 0.0% |
| Other amounts receivable | 41 | €551 | - | -€551 | |
| Cash at bank and in hand | 54/58 | €89 | €1,641 | +€1,551 | +1734.7% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €3,294 | €3,838 | +€544 | +16.5% |
| Equity | 10/15 | -€3,281 | -€13,129 | -€9,848 | -300.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,281 | -€19,129 | -€9,848 | -106.1% |
| Amounts payable | 17/49 | €6,575 | €16,967 | +€10,392 | +158.0% |
| Amounts payable after more than one year | 17 | €4,200 | €6,200 | +€2,000 | +47.6% |
| Financial debts | 170/4 | €4,200 | €6,200 | +€2,000 | +47.6% |
| Amounts payable within one year | 42/48 | €2,375 | €10,767 | +€8,392 | +353.3% |
| Trade debts | 44 | €1,909 | €3,568 | +€1,659 | +86.9% |
| Suppliers | 440/4 | €1,909 | €3,568 | +€1,659 | +86.9% |
| Taxes, remuneration and social security | 45 | €267 | - | -€267 | |
| Remuneration and social security | 454/9 | €267 | - | -€267 | |
| Other amounts payable | 47/48 | €200 | €7,200 | +€7,000 | +3508.1% |
| Non-recurring operating income | 76A | €8,826 | - | -€8,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €389 | +€0 | 0.0% |
| Other operating charges | 640/8 | €593 | €640 | +€47 | +7.9% |
| Non-recurring operating charges | 66A | €965 | €4,730 | +€3,765 | +390.1% |
| Gross operating margin | 9900 | €3,623 | -€3,500 | -€7,122 | |
| Operating profit (loss) | 9901 | €1,676 | -€9,258 | -€10,934 | |
| Financial charges | 65/66B | €173 | €590 | +€417 | +241.6% |
| Recurring financial charges | 65 | €173 | €590 | +€417 | +241.6% |
| Profit (loss) for the period before taxes | 9903 | €1,503 | -€9,848 | -€11,351 | |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | €1,492 | -€9,848 | -€11,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,492 | -€9,848 | -€11,340 |
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 4 October 2026 via checked.be.