captainbyhelene: 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.
captainbyhelene
Largest movements
- Tangible fixed assets -€6,077
down €6,077 (-30.6%), from €19,880 to €13,804
of which Furniture and vehicles: -€7,381
- Receivables within one year -€2,600
down €2,600 (-51.9%), from €5,007 to €2,407
of which Other amounts receivable: -€2,000
- Cash +€1,449
up €1,449 (+11.8%), from €12,246 to €13,695
mainly Depreciation (+€8,971) and Receivables within one year (+€2,600)
- Debts after one year -€9,658
down €9,658 (-79.8%), from €12,109 to €2,451
- Trade debts +€2,226
up €2,226 (+173.8%), from €1,281 to €3,506
- Other debts +€871
up €871 (+122.8%), from €709 to €1,580
- Profit (loss) carried forward -€467
down €467 (-6.5%), from €7,220 to €6,754
- Tax, wage and social debts -€432
down €432 (-31.1%), from €1,388 to €956
- Gross operating margin +€4,787
up €4,787 (+65.9%), from €7,268 to €12,055
- Other operating charges +€2,870
up €2,870 (+2239.0%), from €128 to €2,998
- Financial charges -€227
down €227 (-29.1%), from €780 to €553
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 | €37,133 | €29,906 | -€7,227 | -19.5% |
| Fixed assets | 21/28 | €19,880 | €13,804 | -€6,077 | -30.6% |
| Tangible fixed assets | 22/27 | €19,880 | €13,804 | -€6,077 | -30.6% |
| Plant, machinery and equipment | 23 | - | €1,305 | +€1,305 | |
| Furniture and vehicles | 24 | €19,880 | €12,499 | -€7,381 | -37.1% |
| Current assets | 29/58 | €17,253 | €16,102 | -€1,151 | -6.7% |
| Amounts receivable within one year | 40/41 | €5,007 | €2,407 | -€2,600 | -51.9% |
| Trade receivables | 40 | €3,007 | €2,407 | -€600 | -20.0% |
| Other amounts receivable | 41 | €2,000 | €0 | -€2,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,246 | €13,695 | +€1,449 | +11.8% |
| Total equity and liabilities | 10/49 | €37,133 | €29,906 | -€7,227 | -19.5% |
| Equity | 10/15 | €12,220 | €11,754 | -€467 | -3.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,220 | €6,754 | -€467 | -6.5% |
| Amounts payable | 17/49 | €24,913 | €18,152 | -€6,761 | -27.1% |
| Amounts payable after more than one year | 17 | €12,109 | €2,451 | -€9,658 | -79.8% |
| Financial debts | 170/4 | €12,109 | €2,451 | -€9,658 | -79.8% |
| Amounts payable within one year | 42/48 | €12,803 | €15,700 | +€2,897 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €9,425 | €9,658 | +€233 | +2.5% |
| Trade debts | 44 | €1,281 | €3,506 | +€2,226 | +173.8% |
| Suppliers | 440/4 | €1,281 | €3,506 | +€2,226 | +173.8% |
| Taxes, remuneration and social security | 45 | €1,388 | €956 | -€432 | -31.1% |
| Taxes | 450/3 | €1,388 | €956 | -€432 | -31.1% |
| Other amounts payable | 47/48 | €709 | €1,580 | +€871 | +122.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,901 | €8,971 | +€70 | +0.8% |
| Other operating charges | 640/8 | €128 | €2,998 | +€2,870 | +2239.0% |
| Gross operating margin | 9900 | €7,268 | €12,055 | +€4,787 | +65.9% |
| Operating profit (loss) | 9901 | -€1,761 | €87 | +€1,847 | |
| Financial charges | 65/66B | €780 | €553 | -€227 | -29.1% |
| Recurring financial charges | 65 | €780 | €553 | -€227 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,541 | -€467 | +€2,074 | +81.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,541 | -€467 | +€2,074 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,541 | -€467 | +€2,074 | +81.6% |
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 9 October 2026 via checked.be.