CAPTSON: 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.
CAPTSON
Largest movements
- Stocks and contracts -€22,911
down €22,911 (-33.0%), from €69,451 to €46,541
- Tangible fixed assets +€21,718
up €21,718 (+6.2%), from €348,742 to €370,460
of which Leasing and similar rights: +€22,255
- Profit (loss) carried forward -€29,874
down €29,874 (-146.5%), from -€20,397 to -€50,271
- Current portion of long-term debt +€28,098
up €28,098 (+14.5%), from €193,390 to €221,488
- Debts after one year -€25,274
down €25,274 (-14.0%), from €180,748 to €155,474
- Other debts +€17,801
up €17,801 (+16040.1%), from €111 to €17,912
- Trade debts +€8,935
up €8,935 (+131.9%), from €6,776 to €15,711
- Gross operating margin -€22,376
down €22,376, from €12,534 to -€9,842
- Financial charges +€3,260
up €3,260 (+27.2%), from €11,979 to €15,239
- Taxes +€2,143
up €2,143, from -€1,924 to €218
- Depreciation +€1,430
up €1,430 (+107.9%), from €1,326 to €2,757
- Other operating charges +€324
up €324 (+21.7%), from €1,494 to €1,818
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 | €426,727 | €427,361 | +€634 | +0.1% |
| Fixed assets | 21/28 | €349,302 | €371,020 | +€21,718 | +6.2% |
| Tangible fixed assets | 22/27 | €348,742 | €370,460 | +€21,718 | +6.2% |
| Land and buildings | 22 | €347,607 | €347,607 | = | 0.0% |
| Furniture and vehicles | 24 | €1,135 | €598 | -€536 | -47.3% |
| Leasing and similar rights | 25 | €0 | €22,255 | +€22,255 | |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €77,425 | €56,341 | -€21,084 | -27.2% |
| Stocks and contracts in progress | 3 | €69,451 | €46,541 | -€22,911 | -33.0% |
| Stocks | 30/36 | €69,451 | €46,541 | -€22,911 | -33.0% |
| Amounts receivable within one year | 40/41 | €5,397 | €7,225 | +€1,827 | +33.9% |
| Trade receivables | 40 | €174 | €3,314 | +€3,140 | +1804.7% |
| Other amounts receivable | 41 | €5,223 | €3,910 | -€1,313 | -25.1% |
| Cash at bank and in hand | 54/58 | €2,088 | €2,107 | +€19 | +0.9% |
| Deferred charges and accrued income | 490/1 | €488 | €468 | -€20 | -4.1% |
| Total equity and liabilities | 10/49 | €426,727 | €427,361 | +€634 | +0.1% |
| Equity | 10/15 | €44,702 | €14,828 | -€29,874 | -66.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,397 | -€50,271 | -€29,874 | -146.5% |
| Amounts payable | 17/49 | €382,025 | €412,533 | +€30,508 | +8.0% |
| Amounts payable after more than one year | 17 | €180,748 | €155,474 | -€25,274 | -14.0% |
| Financial debts | 170/4 | €180,748 | €155,474 | -€25,274 | -14.0% |
| Amounts payable within one year | 42/48 | €201,277 | €256,960 | +€55,683 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €193,390 | €221,488 | +€28,098 | +14.5% |
| Trade debts | 44 | €6,776 | €15,711 | +€8,935 | +131.9% |
| Suppliers | 440/4 | €6,776 | €15,711 | +€8,935 | +131.9% |
| Taxes, remuneration and social security | 45 | €1,000 | €1,848 | +€848 | +84.8% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €1,000 | €1,848 | +€848 | +84.8% |
| Other amounts payable | 47/48 | €111 | €17,912 | +€17,801 | +16040.1% |
| Accrued charges and deferred income | 492/3 | €0 | €100 | +€100 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €2,757 | +€1,430 | +107.9% |
| Other operating charges | 640/8 | €1,494 | €1,818 | +€324 | +21.7% |
| Non-recurring operating charges | 66A | €293 | - | -€293 | |
| Gross operating margin | 9900 | €12,534 | -€9,842 | -€22,376 | |
| Operating profit (loss) | 9901 | €9,421 | -€14,417 | -€23,838 | |
| Financial charges | 65/66B | €11,979 | €15,239 | +€3,260 | +27.2% |
| Recurring financial charges | 65 | €11,979 | €15,239 | +€3,260 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,558 | -€29,656 | -€27,098 | -1059.3% |
| Income taxes | 67/77 | -€1,924 | €218 | +€2,143 | |
| Profit (loss) for the period | 9904 | -€634 | -€29,874 | -€29,240 | -4615.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€634 | -€29,874 | -€29,240 | -4615.3% |
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 30 September 2026 via checked.be.