CAPTEN: 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.
CAPTEN
Largest movements
- Tangible fixed assets +€90,484
up €90,484 (+25.6%), from €354,052 to €444,536
of which Furniture and vehicles: +€103,020
- Current investments -€85,138
no longer reported in 2024 (was €85,138)
- Receivables within one year -€28,219
down €28,219 (-46.2%), from €61,058 to €32,839
of which Trade receivables: -€29,775
- Financial fixed assets +€12,995
up €12,995 (+43.3%), from €30,025 to €43,020
- Reserves +€24,031
up €24,031 (+4.0%), from €607,610 to €631,641
of which Distributable reserves: +€24,031
- Current portion of long-term debt -€21,635
no longer reported in 2024 (was €21,635)
- Gross operating margin -€36,287
down €36,287 (-52.5%), from €69,097 to €32,810
- Financial charges -€35,040
down €35,040 (-98.4%), from €35,620 to €579
of which Non-recurring financial charges: -€34,999
- Financial income +€19,636
up €19,636 (+280.5%), from €7,000 to €26,636
of which Non-recurring financial income: +€18,595
- Depreciation +€10,423
up €10,423 (+68.9%), from €15,133 to €25,555
- Taxes +€6,362
up €6,362 (+438.9%), from €1,450 to €7,811
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.
Cash bridge derived
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 | €704,229 | €699,120 | -€5,109 | -0.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €384,077 | €487,556 | +€103,479 | +26.9% |
| Tangible fixed assets | 22/27 | €354,052 | €444,536 | +€90,484 | +25.6% |
| Land and buildings | 22 | €351,733 | €339,598 | -€12,135 | -3.5% |
| Plant, machinery and equipment | 23 | €495 | €94 | -€401 | -81.0% |
| Furniture and vehicles | 24 | €1,824 | €104,844 | +€103,020 | +5648.7% |
| Financial fixed assets | 28 | €30,025 | €43,020 | +€12,995 | +43.3% |
| Current assets | 29/58 | €320,152 | €211,564 | -€108,588 | -33.9% |
| Amounts receivable after more than one year | 29 | €135,000 | €135,000 | = | 0.0% |
| Other amounts receivable | 291 | €135,000 | €135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,058 | €32,839 | -€28,219 | -46.2% |
| Trade receivables | 40 | €61,058 | €31,283 | -€29,775 | -48.8% |
| Other amounts receivable | 41 | - | €1,556 | +€1,556 | |
| Current investments | 50/53 | €85,138 | - | -€85,138 | |
| Cash at bank and in hand | 54/58 | €32,636 | €38,016 | +€5,381 | +16.5% |
| Deferred charges and accrued income | 490/1 | €6,321 | €5,709 | -€611 | -9.7% |
| Total equity and liabilities | 10/49 | €704,229 | €699,120 | -€5,109 | -0.7% |
| Equity | 10/15 | €669,110 | €693,141 | +€24,031 | +3.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €607,610 | €631,641 | +€24,031 | +4.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €601,460 | €625,491 | +€24,031 | +4.0% |
| Amounts payable | 17/49 | €35,119 | €5,980 | -€29,140 | -83.0% |
| Amounts payable within one year | 42/48 | €34,069 | €4,905 | -€29,165 | -85.6% |
| Current portion of amounts payable after more than one year | 42 | €21,635 | - | -€21,635 | |
| Trade debts | 44 | €54 | €2,498 | +€2,444 | +4530.2% |
| Suppliers | 440/4 | €54 | €2,498 | +€2,444 | +4530.2% |
| Taxes, remuneration and social security | 45 | €9,262 | €2,407 | -€6,855 | -74.0% |
| Taxes | 450/3 | €9,262 | €2,407 | -€6,855 | -74.0% |
| Other amounts payable | 47/48 | €3,119 | - | -€3,119 | |
| Accrued charges and deferred income | 492/3 | €1,050 | €1,075 | +€25 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,133 | €25,555 | +€10,423 | +68.9% |
| Other operating charges | 640/8 | €3,020 | €1,469 | -€1,551 | -51.4% |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | €69,097 | €32,810 | -€36,287 | -52.5% |
| Operating profit (loss) | 9901 | €40,944 | €5,786 | -€35,158 | -85.9% |
| Financial income | 75/76B | €7,000 | €26,636 | +€19,636 | +280.5% |
| Recurring financial income | 75 | €7,000 | €8,041 | +€1,041 | +14.9% |
| Non-recurring financial income | 76B | - | €18,595 | +€18,595 | |
| Financial charges | 65/66B | €35,620 | €579 | -€35,040 | -98.4% |
| Recurring financial charges | 65 | €621 | €579 | -€42 | -6.7% |
| Non-recurring financial charges | 66B | €34,999 | - | -€34,999 | |
| Profit (loss) for the period before taxes | 9903 | €12,324 | €31,843 | +€19,518 | +158.4% |
| Income taxes | 67/77 | €1,450 | €7,811 | +€6,362 | +438.9% |
| Profit (loss) for the period | 9904 | €10,875 | €24,031 | +€13,156 | +121.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,875 | €24,031 | +€13,156 | +121.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.