CAPTO CONSULTING: 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 CONSULTING
Largest movements
- Cash -€18,153
down €18,153 (-18.2%), from €99,967 to €81,814
mainly Contributions, distributions and other (-€102,090) and Debts after one year (-€11,914)
- Tangible fixed assets -€14,187
down €14,187 (-37.8%), from €37,570 to €23,384
of which Furniture and vehicles: -€10,598
- Receivables within one year +€3,841
up €3,841 (+28.5%), from €13,483 to €17,323
of which Trade receivables: +€2,497
- Reserves -€89,333
down €89,333 (-87.5%), from €102,090 to €12,757
- Other debts +€79,109
new in 2025: €79,109
- Debts after one year -€11,914
down €11,914 (-70.5%), from €16,910 to €4,996
- Tax, wage and social debts -€8,213
down €8,213 (-45.0%), from €18,253 to €10,040
- Trade debts +€2,594
up €2,594 (+329%), from €789 to €3,383
- Gross operating margin -€24,395
down €24,395 (-38.4%), from €63,510 to €39,115
- Taxes -€5,245
down €5,245 (-50.4%), from €10,402 to €5,157
- Depreciation -€3,910
down €3,910 (-18.6%), from €21,004 to €17,094
- Financial charges +€2,574
up €2,574 (+591%), from €435 to €3,009
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.
Derived cash bridge
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 | €152,921 | €124,199 | -€28,722 | -18.8% |
| Fixed assets | 21/28 | €37,570 | €23,384 | -€14,187 | -37.8% |
| Tangible fixed assets | 22/27 | €37,570 | €23,384 | -€14,187 | -37.8% |
| Furniture and vehicles | 24 | €30,396 | €19,797 | -€10,598 | -34.9% |
| Other tangible fixed assets | 26 | €7,174 | €3,586 | -€3,588 | -50.0% |
| Current assets | 29/58 | €115,351 | €100,816 | -€14,535 | -12.6% |
| Amounts receivable within one year | 40/41 | €13,483 | €17,323 | +€3,841 | +28.5% |
| Trade receivables | 40 | €13,233 | €15,730 | +€2,497 | +18.9% |
| Other amounts receivable | 41 | €250 | €1,593 | +€1,343 | +537% |
| Cash at bank and in hand | 54/58 | €99,967 | €81,814 | -€18,153 | -18.2% |
| Deferred charges and accrued income | 490/1 | €1,901 | €1,678 | -€223 | -11.7% |
| Total equity and liabilities | 10/49 | €152,921 | €124,199 | -€28,722 | -18.8% |
| Equity | 10/15 | €104,090 | €14,757 | -€89,333 | -85.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €102,090 | €12,757 | -€89,333 | -87.5% |
| Distributable reserves | 133 | €102,090 | €12,757 | -€89,333 | -87.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €48,831 | €109,442 | +€60,611 | +124% |
| Amounts payable after more than one year | 17 | €16,910 | €4,996 | -€11,914 | -70.5% |
| Financial debts | 170/4 | €16,910 | €4,996 | -€11,914 | -70.5% |
| Amounts payable within one year | 42/48 | €31,568 | €104,446 | +€72,878 | +231% |
| Current portion of amounts payable after more than one year | 42 | €12,527 | €11,914 | -€613 | -4.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €789 | €3,383 | +€2,594 | +329% |
| Suppliers | 440/4 | €789 | €3,383 | +€2,594 | +329% |
| Taxes, remuneration and social security | 45 | €18,253 | €10,040 | -€8,213 | -45.0% |
| Taxes | 450/3 | €18,253 | €10,040 | -€8,213 | -45.0% |
| Other amounts payable | 47/48 | - | €79,109 | +€79,109 | |
| Accrued charges and deferred income | 492/3 | €353 | €0 | -€353 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,004 | €17,094 | -€3,910 | -18.6% |
| Other operating charges | 640/8 | €976 | €1,098 | +€122 | +12.5% |
| Gross operating margin | 9900 | €63,510 | €39,115 | -€24,395 | -38.4% |
| Operating profit (loss) | 9901 | €41,530 | €20,923 | -€20,607 | -49.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €435 | €3,009 | +€2,574 | +591% |
| Recurring financial charges | 65 | €435 | €3,009 | +€2,574 | +591% |
| Profit (loss) for the period before taxes | 9903 | €41,095 | €17,914 | -€23,181 | -56.4% |
| Income taxes | 67/77 | €10,402 | €5,157 | -€5,245 | -50.4% |
| Profit (loss) for the period | 9904 | €30,693 | €12,757 | -€17,936 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,693 | €12,757 | -€17,936 | -58.4% |
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 17 October 2026 via checked.be.