CAPT CONSULTING: 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.
CAPT CONSULTING
Largest movements
- Tangible fixed assets -€45,087
down €45,087 (-7.2%), from €628,582 to €583,495
of which Land and buildings: -€60,326
- Deferred charges and accrued income -€14,596
no longer reported in 2025 (was €14,596)
- Cash +€13,359
up €13,359 (+237.0%), from €5,636 to €18,994
mainly Net result for the year (+€100,982) and Depreciation (+€87,783)
- Other debts -€132,251
down €132,251 (-42.3%), from €312,383 to €180,132
- Reserves +€100,982
up €100,982 (+70.4%), from €143,424 to €244,406
- Debts after one year -€27,500
down €27,500 (-17.9%), from €153,541 to €126,041
- Trade debts +€15,233
up €15,233 (+816.0%), from €1,867 to €17,100
- Gross operating margin +€53,130
up €53,130 (+27.3%), from €194,576 to €247,706
- Financial charges +€11,981
up €11,981 (+1108.4%), from €1,081 to €13,062
- Taxes +€7,287
up €7,287 (+20.3%), from €35,895 to €43,182
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 | €678,945 | €639,155 | -€39,790 | -5.9% |
| Fixed assets | 21/28 | €629,207 | €584,120 | -€45,087 | -7.2% |
| Tangible fixed assets | 22/27 | €628,582 | €583,495 | -€45,087 | -7.2% |
| Land and buildings | 22 | €619,882 | €559,556 | -€60,326 | -9.7% |
| Furniture and vehicles | 24 | €8,699 | €23,938 | +€15,239 | +175.2% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €49,739 | €55,035 | +€5,297 | +10.6% |
| Amounts receivable within one year | 40/41 | €29,507 | €36,041 | +€6,535 | +22.1% |
| Trade receivables | 40 | €29,507 | €36,041 | +€6,535 | +22.1% |
| Cash at bank and in hand | 54/58 | €5,636 | €18,994 | +€13,359 | +237.0% |
| Deferred charges and accrued income | 490/1 | €14,596 | - | -€14,596 | |
| Total equity and liabilities | 10/49 | €678,945 | €639,155 | -€39,790 | -5.9% |
| Equity | 10/15 | €162,024 | €263,006 | +€100,982 | +62.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,424 | €244,406 | +€100,982 | +70.4% |
| Distributable reserves | 133 | €143,424 | €244,406 | +€100,982 | +70.4% |
| Amounts payable | 17/49 | €516,921 | €376,149 | -€140,773 | -27.2% |
| Amounts payable after more than one year | 17 | €153,541 | €126,041 | -€27,500 | -17.9% |
| Financial debts | 170/4 | €153,541 | €126,041 | -€27,500 | -17.9% |
| Amounts payable within one year | 42/48 | €363,380 | €250,108 | -€113,273 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €27,500 | €27,500 | = | 0.0% |
| Trade debts | 44 | €1,867 | €17,100 | +€15,233 | +816.0% |
| Suppliers | 440/4 | €1,867 | €17,100 | +€15,233 | +816.0% |
| Taxes, remuneration and social security | 45 | €21,630 | €25,375 | +€3,745 | +17.3% |
| Taxes | 450/3 | €21,630 | €25,375 | +€3,745 | +17.3% |
| Other amounts payable | 47/48 | €312,383 | €180,132 | -€132,251 | -42.3% |
| Non-recurring operating income | 76A | - | €11,789 | +€11,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,061 | €87,783 | +€1,722 | +2.0% |
| Other operating charges | 640/8 | €4,321 | €2,711 | -€1,610 | -37.3% |
| Gross operating margin | 9900 | €194,576 | €247,706 | +€53,130 | +27.3% |
| Operating profit (loss) | 9901 | €104,194 | €157,212 | +€53,018 | +50.9% |
| Financial income | 75/76B | €14 | €15 | +€1 | +7.6% |
| Recurring financial income | 75 | €14 | €15 | +€1 | +7.6% |
| Financial charges | 65/66B | €1,081 | €13,062 | +€11,981 | +1108.4% |
| Recurring financial charges | 65 | €1,081 | €13,062 | +€11,981 | +1108.4% |
| Profit (loss) for the period before taxes | 9903 | €103,126 | €144,164 | +€41,038 | +39.8% |
| Income taxes | 67/77 | €35,895 | €43,182 | +€7,287 | +20.3% |
| Profit (loss) for the period | 9904 | €67,232 | €100,982 | +€33,751 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,232 | €100,982 | +€33,751 | +50.2% |
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.