CAPTIS: 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.
CAPTIS
Largest movements
- Cash +€62,842
up €62,842 (+72.8%), from €86,297 to €149,139
mainly Other debts (+€67,434) and Net result for the year (+€56,113)
- Tangible fixed assets -€21,594
down €21,594 (-7.3%), from €297,557 to €275,963
- Other debts +€67,434
up €67,434 (+106648.0%), from €63 to €67,497
- Debts after one year -€15,000
down €15,000 (-80.0%), from €18,750 to €3,750
- Reserves -€11,384
down €11,384 (-5.8%), from €195,314 to €183,930
- Trade debts -€6,759
down €6,759 (-95.9%), from €7,050 to €291
- Gross operating margin +€2,026
up €2,026 (+2.0%), from €102,129 to €104,155
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 | €427,919 | €465,889 | +€37,970 | +8.9% |
| Fixed assets | 21/28 | €297,557 | €275,963 | -€21,594 | -7.3% |
| Tangible fixed assets | 22/27 | €297,557 | €275,963 | -€21,594 | -7.3% |
| Land and buildings | 22 | €264,288 | €254,058 | -€10,230 | -3.9% |
| Plant, machinery and equipment | 23 | €5,168 | €4,388 | -€779 | -15.1% |
| Furniture and vehicles | 24 | €28,101 | €17,517 | -€10,585 | -37.7% |
| Current assets | 29/58 | €130,362 | €189,927 | +€59,564 | +45.7% |
| Amounts receivable within one year | 40/41 | €40,944 | €37,318 | -€3,626 | -8.9% |
| Trade receivables | 40 | €40,944 | €36,770 | -€4,174 | -10.2% |
| Other amounts receivable | 41 | - | €548 | +€548 | |
| Cash at bank and in hand | 54/58 | €86,297 | €149,139 | +€62,842 | +72.8% |
| Deferred charges and accrued income | 490/1 | €3,122 | €3,470 | +€348 | +11.1% |
| Total equity and liabilities | 10/49 | €427,919 | €465,889 | +€37,970 | +8.9% |
| Equity | 10/15 | €369,360 | €357,977 | -€11,384 | -3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €195,314 | €183,930 | -€11,384 | -5.8% |
| Distributable reserves | 133 | €195,314 | €183,930 | -€11,384 | -5.8% |
| Profit (loss) carried forward | 14 | €167,846 | €167,846 | = | 0.0% |
| Amounts payable | 17/49 | €58,558 | €107,912 | +€49,354 | +84.3% |
| Amounts payable after more than one year | 17 | €18,750 | €3,750 | -€15,000 | -80.0% |
| Financial debts | 170/4 | €18,750 | €3,750 | -€15,000 | -80.0% |
| Amounts payable within one year | 42/48 | €38,373 | €102,727 | +€64,354 | +167.7% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €7,050 | €291 | -€6,759 | -95.9% |
| Suppliers | 440/4 | €7,050 | €291 | -€6,759 | -95.9% |
| Taxes, remuneration and social security | 45 | €16,260 | €19,939 | +€3,679 | +22.6% |
| Taxes | 450/3 | €16,260 | €19,939 | +€3,679 | +22.6% |
| Other amounts payable | 47/48 | €63 | €67,497 | +€67,434 | +106648.0% |
| Accrued charges and deferred income | 492/3 | €1,435 | €1,435 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,440 | €22,754 | +€314 | +1.4% |
| Other operating charges | 640/8 | €2,921 | €2,709 | -€211 | -7.2% |
| Gross operating margin | 9900 | €102,129 | €104,155 | +€2,026 | +2.0% |
| Operating profit (loss) | 9901 | €76,769 | €78,692 | +€1,923 | +2.5% |
| Financial income | 75/76B | €775 | €821 | +€46 | +6.0% |
| Recurring financial income | 75 | €775 | €821 | +€46 | +6.0% |
| Financial charges | 65/66B | €1,091 | €827 | -€264 | -24.2% |
| Recurring financial charges | 65 | €1,091 | €827 | -€264 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €76,453 | €78,686 | +€2,233 | +2.9% |
| Income taxes | 67/77 | €21,997 | €22,572 | +€575 | +2.6% |
| Profit (loss) for the period | 9904 | €54,456 | €56,113 | +€1,657 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,456 | €56,113 | +€1,657 | +3.0% |
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 8 October 2026 via checked.be.