CAPTA: 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.
CAPTA
Largest movements
- Tangible fixed assets -€196,261
down €196,261 (-14.8%), from €1.3m to €1.1m
of which Furniture and vehicles: -€116,295
- Receivables within one year -€118,608
down €118,608 (-53.4%), from €221,914 to €103,305
of which Other amounts receivable: -€149,035
- Stocks and contracts +€36,096
up €36,096 (+76.7%), from €47,048 to €83,144
- Debts after one year -€105,401
down €105,401 (-28.8%), from €366,588 to €261,187
- Trade debts -€67,773
down €67,773 (-32.0%), from €211,495 to €143,722
- Accrued charges and deferred income -€64,836
down €64,836 (-63.3%), from €102,433 to €37,596
- Advances received -€34,211
no longer reported in 2024 (was €34,211)
- Gross operating margin -€89,083
down €89,083 (-18.6%), from €479,126 to €390,043
- Depreciation -€43,368
down €43,368 (-13.3%), from €327,205 to €283,837
- Taxes -€15,299
down €15,299 (-65.2%), from €23,453 to €8,154
- Staff costs +€13,803
up €13,803 (+28.0%), from €49,271 to €63,074
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,784,761 | €1,522,302 | -€262,459 | -14.7% |
| Fixed assets | 21/28 | €1,326,403 | €1,130,142 | -€196,261 | -14.8% |
| Tangible fixed assets | 22/27 | €1,326,403 | €1,130,142 | -€196,261 | -14.8% |
| Land and buildings | 22 | €731,093 | €677,326 | -€53,767 | -7.4% |
| Plant, machinery and equipment | 23 | €924 | €1,364 | +€440 | +47.6% |
| Furniture and vehicles | 24 | €282,825 | €166,529 | -€116,295 | -41.1% |
| Other tangible fixed assets | 26 | €311,561 | €284,923 | -€26,638 | -8.5% |
| Current assets | 29/58 | €458,357 | €392,160 | -€66,197 | -14.4% |
| Stocks and contracts in progress | 3 | €47,048 | €83,144 | +€36,096 | +76.7% |
| Stocks | 30/36 | €47,048 | €83,144 | +€36,096 | +76.7% |
| Amounts receivable within one year | 40/41 | €221,914 | €103,305 | -€118,608 | -53.4% |
| Trade receivables | 40 | €55,243 | €85,669 | +€30,427 | +55.1% |
| Other amounts receivable | 41 | €166,671 | €17,636 | -€149,035 | -89.4% |
| Cash at bank and in hand | 54/58 | €183,615 | €198,807 | +€15,193 | +8.3% |
| Deferred charges and accrued income | 490/1 | €5,781 | €6,904 | +€1,122 | +19.4% |
| Total equity and liabilities | 10/49 | €1,784,761 | €1,522,302 | -€262,459 | -14.7% |
| Equity | 10/15 | €683,653 | €700,216 | +€16,563 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €677,453 | €694,016 | +€16,563 | +2.4% |
| Non-distributable reserves | 130/1 | €14,888 | - | -€14,888 | |
| Reserves not available under the articles | 1311 | €14,888 | - | -€14,888 | |
| Distributable reserves | 133 | €662,565 | €694,016 | +€31,451 | +4.7% |
| Amounts payable | 17/49 | €1,101,108 | €822,086 | -€279,022 | -25.3% |
| Amounts payable after more than one year | 17 | €366,588 | €261,187 | -€105,401 | -28.8% |
| Financial debts | 170/4 | €366,588 | €261,187 | -€105,401 | -28.8% |
| Amounts payable within one year | 42/48 | €632,087 | €523,303 | -€108,784 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €122,392 | €105,401 | -€16,991 | -13.9% |
| Trade debts | 44 | €211,495 | €143,722 | -€67,773 | -32.0% |
| Suppliers | 440/4 | €211,495 | €143,722 | -€67,773 | -32.0% |
| Advances received on contracts in progress | 46 | €34,211 | - | -€34,211 | |
| Taxes, remuneration and social security | 45 | €43,319 | €50,194 | +€6,875 | +15.9% |
| Taxes | 450/3 | €30,101 | €28,737 | -€1,364 | -4.5% |
| Remuneration and social security | 454/9 | €13,218 | €21,457 | +€8,239 | +62.3% |
| Other amounts payable | 47/48 | €220,670 | €223,986 | +€3,316 | +1.5% |
| Accrued charges and deferred income | 492/3 | €102,433 | €37,596 | -€64,836 | -63.3% |
| Remuneration, social security and pensions | 62 | €49,271 | €63,074 | +€13,803 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327,205 | €283,837 | -€43,368 | -13.3% |
| Other operating charges | 640/8 | €8,853 | €9,291 | +€439 | +5.0% |
| Gross operating margin | 9900 | €479,126 | €390,043 | -€89,083 | -18.6% |
| Operating profit (loss) | 9901 | €93,798 | €33,841 | -€59,957 | -63.9% |
| Financial income | 75/76B | €2,127 | €3,954 | +€1,827 | +85.9% |
| Recurring financial income | 75 | €2,127 | €3,954 | +€1,827 | +85.9% |
| Financial charges | 65/66B | €12,709 | €13,078 | +€368 | +2.9% |
| Recurring financial charges | 65 | €12,709 | €13,078 | +€368 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €83,215 | €24,717 | -€58,498 | -70.3% |
| Income taxes | 67/77 | €23,453 | €8,154 | -€15,299 | -65.2% |
| Profit (loss) for the period | 9904 | €59,762 | €16,563 | -€43,199 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,762 | €16,563 | -€43,199 | -72.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.