CAPTIC: 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.
CAPTIC
Largest movements
- Cash +€58,419
up €58,419 (+86.4%), from €67,632 to €126,052
mainly Trade debts (+€32,023) and Depreciation (+€14,176)
- Intangible fixed assets +€9,326
up €9,326 (+13.8%), from €67,531 to €76,857
- Receivables within one year +€4,718
up €4,718 (+10.7%), from €43,901 to €48,620
of which Trade receivables: +€7,416
- Tangible fixed assets -€4,187
down €4,187 (-55.2%), from €7,583 to €3,396
of which Furniture and vehicles: -€3,828
- Stocks and contracts -€3,034
down €3,034 (-22.8%), from €13,281 to €10,246
of which Stocks: -€3,034
- Trade debts +€32,023
up €32,023 (+531.0%), from €6,031 to €38,053
- Tax, wage and social debts +€11,772
up €11,772 (+116.0%), from €10,149 to €21,921
of which Remuneration and social security: +€7,318
- Profit (loss) carried forward +€11,744
up €11,744 (+56.6%), from -€20,750 to -€9,006
- Accrued charges and deferred income +€7,669
up €7,669 (+1227.9%), from €625 to €8,294
- Debts after one year +€3,000
up €3,000 (+2.5%), from €120,206 to €123,206
- Gross operating margin +€68,187
up €68,187 (+91.4%), from €74,588 to €142,774
- Staff costs +€15,096
up €15,096 (+17.4%), from €86,636 to €101,733
- Financial charges +€8,488
up €8,488 (+128.8%), from €6,591 to €15,079
- Depreciation +€3,762
up €3,762 (+36.1%), from €10,413 to €14,176
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 | €206,052 | €273,480 | +€67,428 | +32.7% |
| Fixed assets | 21/28 | €78,114 | €86,252 | +€8,138 | +10.4% |
| Intangible fixed assets | 21 | €67,531 | €76,857 | +€9,326 | +13.8% |
| Tangible fixed assets | 22/27 | €7,583 | €3,396 | -€4,187 | -55.2% |
| Plant, machinery and equipment | 23 | €1,079 | €719 | -€360 | -33.3% |
| Furniture and vehicles | 24 | €6,504 | €2,676 | -€3,828 | -58.9% |
| Financial fixed assets | 28 | €3,000 | €6,000 | +€3,000 | +100.0% |
| Current assets | 29/58 | €127,937 | €187,227 | +€59,290 | +46.3% |
| Stocks and contracts in progress | 3 | €13,281 | €10,246 | -€3,034 | -22.8% |
| Stocks | 30/36 | €13,281 | €10,246 | -€3,034 | -22.8% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €43,901 | €48,620 | +€4,718 | +10.7% |
| Trade receivables | 40 | €41,203 | €48,620 | +€7,416 | +18.0% |
| Other amounts receivable | 41 | €2,698 | €0 | -€2,698 | -100.0% |
| Cash at bank and in hand | 54/58 | €67,632 | €126,052 | +€58,419 | +86.4% |
| Deferred charges and accrued income | 490/1 | €3,123 | €2,309 | -€814 | -26.1% |
| Total equity and liabilities | 10/49 | €206,052 | €273,480 | +€67,428 | +32.7% |
| Equity | 10/15 | €68,261 | €79,751 | +€11,490 | +16.8% |
| Contributions | 10/11 | €74,657 | €74,657 | = | 0.0% |
| Reserves | 13 | €14,354 | €14,099 | -€255 | -1.8% |
| Distributable reserves | 133 | €14,354 | €14,099 | -€255 | -1.8% |
| Profit (loss) carried forward | 14 | -€20,750 | -€9,006 | +€11,744 | +56.6% |
| Amounts payable | 17/49 | €137,790 | €193,729 | +€55,938 | +40.6% |
| Amounts payable after more than one year | 17 | €120,206 | €123,206 | +€3,000 | +2.5% |
| Financial debts | 170/4 | €120,206 | €123,206 | +€3,000 | +2.5% |
| Amounts payable within one year | 42/48 | €16,960 | €62,229 | +€45,269 | +266.9% |
| Trade debts | 44 | €6,031 | €38,053 | +€32,023 | +531.0% |
| Suppliers | 440/4 | €6,031 | €38,053 | +€32,023 | +531.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,149 | €21,921 | +€11,772 | +116.0% |
| Taxes | 450/3 | €5,954 | €10,408 | +€4,454 | +74.8% |
| Remuneration and social security | 454/9 | €4,195 | €11,513 | +€7,318 | +174.4% |
| Other amounts payable | 47/48 | €779 | €2,254 | +€1,475 | +189.2% |
| Accrued charges and deferred income | 492/3 | €625 | €8,294 | +€7,669 | +1227.9% |
| Non-recurring operating income | 76A | - | €6,687 | +€6,687 | |
| Remuneration, social security and pensions | 62 | €86,636 | €101,733 | +€15,096 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,413 | €14,176 | +€3,762 | +36.1% |
| Other operating charges | 640/8 | €1,087 | €685 | -€402 | -37.0% |
| Gross operating margin | 9900 | €74,588 | €142,774 | +€68,187 | +91.4% |
| Operating profit (loss) | 9901 | -€23,549 | €26,181 | +€49,731 | |
| Financial income | 75/76B | €55 | €748 | +€693 | +1258.0% |
| Recurring financial income | 75 | €55 | €748 | +€693 | +1258.0% |
| Financial charges | 65/66B | €6,591 | €15,079 | +€8,488 | +128.8% |
| Recurring financial charges | 65 | €6,591 | €15,079 | +€8,488 | +128.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,086 | €11,850 | +€41,936 | |
| Income taxes | 67/77 | €513 | €360 | -€153 | -29.8% |
| Profit (loss) for the period | 9904 | -€30,599 | €11,490 | +€42,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,599 | €11,490 | +€42,088 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.