CAPS & RICH: 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 & RICH
Largest movements
- Tangible fixed assets +€66,501
up €66,501 (+1269.8%), from €5,237 to €71,738
of which Furniture and vehicles: +€64,782
- Cash -€7,277
down €7,277 (-100.0%), from €7,277 to €0
mainly Investment in fixed assets (net) (-€76,275) and Net result for the year (-€21,935)
- Receivables within one year -€7,009
down €7,009 (-14.7%), from €47,559 to €40,551
of which Other amounts receivable: -€10,890
- Debts after one year +€48,679
up €48,679 (+6548.0%), from €743 to €49,422
- Profit (loss) carried forward -€21,935
down €21,935 (-67.8%), from €32,348 to €10,413
- Tax, wage and social debts +€9,483
up €9,483 (+193.1%), from €4,910 to €14,393
of which Remuneration and social security: +€9,298
- Current portion of long-term debt +€7,343
up €7,343 (+104.7%), from €7,013 to €14,356
- Trade debts +€4,756
up €4,756 (+60.6%), from €7,848 to €12,604
- Gross operating margin -€31,129
down €31,129 (-50.5%), from €61,695 to €30,566
- Depreciation -€4,853
down €4,853 (-33.2%), from €14,627 to €9,774
- Staff costs +€2,559
up €2,559 (+6.9%), from €36,969 to €39,528
- Taxes -€1,899
down €1,899 (-97.7%), from €1,943 to €44
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 | €60,923 | €113,139 | +€52,215 | +85.7% |
| Fixed assets | 21/28 | €6,087 | €72,588 | +€66,501 | +1092.5% |
| Tangible fixed assets | 22/27 | €5,237 | €71,738 | +€66,501 | +1269.8% |
| Plant, machinery and equipment | 23 | €783 | €2,502 | +€1,719 | +219.5% |
| Furniture and vehicles | 24 | €4,454 | €69,236 | +€64,782 | +1454.4% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €54,836 | €40,551 | -€14,285 | -26.1% |
| Amounts receivable within one year | 40/41 | €47,559 | €40,551 | -€7,009 | -14.7% |
| Trade receivables | 40 | €30,479 | €34,361 | +€3,882 | +12.7% |
| Other amounts receivable | 41 | €17,080 | €6,189 | -€10,890 | -63.8% |
| Cash at bank and in hand | 54/58 | €7,277 | €0 | -€7,277 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €60,923 | €113,139 | +€52,215 | +85.7% |
| Equity | 10/15 | €40,408 | €18,473 | -€21,935 | -54.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,348 | €10,413 | -€21,935 | -67.8% |
| Amounts payable | 17/49 | €20,515 | €94,665 | +€74,151 | +361.4% |
| Amounts payable after more than one year | 17 | €743 | €49,422 | +€48,679 | +6548.0% |
| Financial debts | 170/4 | €743 | €49,422 | +€48,679 | +6548.0% |
| Amounts payable within one year | 42/48 | €19,771 | €45,243 | +€25,472 | +128.8% |
| Current portion of amounts payable after more than one year | 42 | €7,013 | €14,356 | +€7,343 | +104.7% |
| Financial debts | 43 | - | €3,890 | +€3,890 | |
| Credit institutions | 430/8 | - | €3,890 | +€3,890 | |
| Trade debts | 44 | €7,848 | €12,604 | +€4,756 | +60.6% |
| Suppliers | 440/4 | €7,848 | €12,604 | +€4,756 | +60.6% |
| Taxes, remuneration and social security | 45 | €4,910 | €14,393 | +€9,483 | +193.1% |
| Taxes | 450/3 | €4,910 | €5,095 | +€185 | +3.8% |
| Remuneration and social security | 454/9 | €0 | €9,298 | +€9,298 | |
| Remuneration, social security and pensions | 62 | €36,969 | €39,528 | +€2,559 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,627 | €9,774 | -€4,853 | -33.2% |
| Other operating charges | 640/8 | €648 | €826 | +€178 | +27.4% |
| Gross operating margin | 9900 | €61,695 | €30,566 | -€31,129 | -50.5% |
| Operating profit (loss) | 9901 | €9,451 | -€19,562 | -€29,013 | |
| Financial income | 75/76B | €447 | €425 | -€22 | -4.9% |
| Recurring financial income | 75 | €447 | €425 | -€22 | -4.9% |
| Financial charges | 65/66B | €2,301 | €2,754 | +€453 | +19.7% |
| Recurring financial charges | 65 | €2,301 | €2,754 | +€453 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €7,597 | -€21,891 | -€29,488 | |
| Income taxes | 67/77 | €1,943 | €44 | -€1,899 | -97.7% |
| Profit (loss) for the period | 9904 | €5,654 | -€21,935 | -€27,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,654 | -€21,935 | -€27,589 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.