CAPTO: 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.
CAPTO
Largest movements
- Tangible fixed assets +€60,696
up €60,696 (+84.0%), from €72,284 to €132,980
of which Land and buildings: +€47,652
- Receivables after one year -€24,775
down €24,775 (-25.7%), from €96,387 to €71,613
- Current investments -€11,000
no longer reported in 2024 (was €11,000)
- Receivables within one year -€4,665
down €4,665 (-4.1%), from €113,607 to €108,943
of which Trade receivables: -€22,332
- Reserves +€24,610
up €24,610 (+8.8%), from €278,083 to €302,693
of which Distributable reserves: +€26,470
- Debts after one year -€13,819
down €13,819 (-16.2%), from €85,517 to €71,698
- Trade debts +€7,561
up €7,561 (+34.0%), from €22,250 to €29,811
- Tax, wage and social debts +€7,488
up €7,488 (+30.9%), from €24,223 to €31,711
- Gross operating margin +€64,907
up €64,907 (+67.7%), from €95,913 to €160,821
- Taxes +€20,665
up €20,665 (+104.8%), from €19,720 to €40,385
- Depreciation +€6,629
up €6,629 (+36.4%), from €18,198 to €24,827
- Financial income +€2,739
up €2,739 (+111.9%), from €2,447 to €5,186
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 | €430,981 | €455,932 | +€24,951 | +5.8% |
| Fixed assets | 21/28 | €72,284 | €132,980 | +€60,696 | +84.0% |
| Tangible fixed assets | 22/27 | €72,284 | €132,980 | +€60,696 | +84.0% |
| Land and buildings | 22 | €60,368 | €108,019 | +€47,652 | +78.9% |
| Plant, machinery and equipment | 23 | €4,228 | €6,190 | +€1,961 | +46.4% |
| Furniture and vehicles | 24 | €7,688 | €7,771 | +€83 | +1.1% |
| Other tangible fixed assets | 26 | - | €11,000 | +€11,000 | |
| Current assets | 29/58 | €358,697 | €322,952 | -€35,745 | -10.0% |
| Amounts receivable after more than one year | 29 | €96,387 | €71,613 | -€24,775 | -25.7% |
| Other amounts receivable | 291 | €96,387 | €71,613 | -€24,775 | -25.7% |
| Amounts receivable within one year | 40/41 | €113,607 | €108,943 | -€4,665 | -4.1% |
| Trade receivables | 40 | €82,572 | €60,239 | -€22,332 | -27.0% |
| Other amounts receivable | 41 | €31,036 | €48,704 | +€17,668 | +56.9% |
| Current investments | 50/53 | €11,000 | - | -€11,000 | |
| Cash at bank and in hand | 54/58 | €137,064 | €139,274 | +€2,209 | +1.6% |
| Deferred charges and accrued income | 490/1 | €638 | €3,123 | +€2,485 | +389.7% |
| Total equity and liabilities | 10/49 | €430,981 | €455,932 | +€24,951 | +5.8% |
| Equity | 10/15 | €284,283 | €308,893 | +€24,610 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €278,083 | €302,693 | +€24,610 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €276,223 | €302,693 | +€26,470 | +9.6% |
| Amounts payable | 17/49 | €146,698 | €147,039 | +€341 | +0.2% |
| Amounts payable after more than one year | 17 | €85,517 | €71,698 | -€13,819 | -16.2% |
| Financial debts | 170/4 | €85,517 | €71,698 | -€13,819 | -16.2% |
| Amounts payable within one year | 42/48 | €61,181 | €75,341 | +€14,160 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €14,708 | €13,819 | -€888 | -6.0% |
| Trade debts | 44 | €22,250 | €29,811 | +€7,561 | +34.0% |
| Suppliers | 440/4 | €22,250 | €29,811 | +€7,561 | +34.0% |
| Taxes, remuneration and social security | 45 | €24,223 | €31,711 | +€7,488 | +30.9% |
| Taxes | 450/3 | €24,223 | €31,711 | +€7,488 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,198 | €24,827 | +€6,629 | +36.4% |
| Other operating charges | 640/8 | €2,045 | €2,287 | +€242 | +11.8% |
| Gross operating margin | 9900 | €95,913 | €160,821 | +€64,907 | +67.7% |
| Operating profit (loss) | 9901 | €75,670 | €133,706 | +€58,036 | +76.7% |
| Financial income | 75/76B | €2,447 | €5,186 | +€2,739 | +111.9% |
| Recurring financial income | 75 | €2,447 | €5,186 | +€2,739 | +111.9% |
| Financial charges | 65/66B | €5,490 | €5,034 | -€456 | -8.3% |
| Recurring financial charges | 65 | €5,490 | €5,034 | -€456 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €72,627 | €133,858 | +€61,231 | +84.3% |
| Income taxes | 67/77 | €19,720 | €40,385 | +€20,665 | +104.8% |
| Profit (loss) for the period | 9904 | €52,907 | €93,473 | +€40,566 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,907 | €93,473 | +€40,566 | +76.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.