CAPTURA CONSULT: 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.
CAPTURA CONSULT
Largest movements
- Tangible fixed assets +€396,206
up €396,206 (+79.3%), from €499,340 to €895,546
of which Land and buildings: +€391,344
- Receivables within one year +€43,375
up €43,375 (+35.9%), from €120,949 to €164,324
of which Trade receivables: +€22,643
- Cash +€12,601
up €12,601 (+57.0%), from €22,097 to €34,699
mainly Contributions, distributions and other (+€409,011) and Debts after one year (+€25,850)
- Revaluation surpluses +€408,983
new in 2025: €408,983
- Debts after one year +€25,850
up €25,850 (+2.5%), from €1.0m to €1.1m
- Profit (loss) carried forward +€16,085
up €16,085 (+3.0%), from -€529,218 to -€513,132
- Other debts -€12,828
down €12,828 (-9.3%), from €138,548 to €125,720
- Gross operating margin -€24,528
down €24,528 (-23.9%), from €102,675 to €78,147
- Financial charges +€20,044
up €20,044 (+245%), from €8,168 to €28,212
- Other operating charges -€14,216
down €14,216 (-79.3%), from €17,936 to €3,720
- Taxes +€3,111
up €3,111 (+649%), from €480 to €3,590
- Write-downs -€1,203
down €1,203 (-15.6%), from €7,708 to €6,505
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 | €665,233 | €1,114,478 | +€449,245 | +67.5% |
| Fixed assets | 21/28 | €517,728 | €913,934 | +€396,206 | +76.5% |
| Tangible fixed assets | 22/27 | €499,340 | €895,546 | +€396,206 | +79.3% |
| Land and buildings | 22 | €495,315 | €886,659 | +€391,344 | +79.0% |
| Plant, machinery and equipment | 23 | €2,827 | €2,530 | -€297 | -10.5% |
| Furniture and vehicles | 24 | €1,197 | €6,357 | +€5,160 | +431% |
| Financial fixed assets | 28 | €18,389 | €18,389 | = | 0.0% |
| Current assets | 29/58 | €147,504 | €200,544 | +€53,039 | +36.0% |
| Amounts receivable within one year | 40/41 | €120,949 | €164,324 | +€43,375 | +35.9% |
| Trade receivables | 40 | €51,055 | €73,697 | +€22,643 | +44.3% |
| Other amounts receivable | 41 | €69,895 | €90,627 | +€20,732 | +29.7% |
| Current investments | 50/53 | €4,000 | €0 | -€4,000 | -100% |
| Cash at bank and in hand | 54/58 | €22,097 | €34,699 | +€12,601 | +57.0% |
| Deferred charges and accrued income | 490/1 | €458 | €1,520 | +€1,063 | +232% |
| Total equity and liabilities | 10/49 | €665,233 | €1,114,478 | +€449,245 | +67.5% |
| Equity | 10/15 | -€509,518 | -€84,422 | +€425,096 | +83.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €408,983 | +€408,983 | |
| Reserves | 13 | €1,100 | €1,127 | +€27 | +2.5% |
| Non-distributable reserves | 130/1 | €1,100 | €1,127 | +€27 | +2.5% |
| Reserves not available under the articles | 1311 | €1,100 | €1,100 | = | 0.0% |
| Other | 1319 | - | €27 | +€27 | |
| Profit (loss) carried forward | 14 | -€529,218 | -€513,132 | +€16,085 | +3.0% |
| Amounts payable | 17/49 | €1,174,750 | €1,198,900 | +€24,150 | +2.1% |
| Amounts payable after more than one year | 17 | €1,034,000 | €1,059,850 | +€25,850 | +2.5% |
| Financial debts | 170/4 | €1,034,000 | €1,059,850 | +€25,850 | +2.5% |
| Amounts payable within one year | 42/48 | €140,750 | €139,049 | -€1,700 | -1.2% |
| Financial debts | 43 | - | €29 | +€29 | |
| Credit institutions | 430/8 | - | €29 | +€29 | |
| Trade debts | 44 | €1,259 | €9,089 | +€7,829 | +622% |
| Suppliers | 440/4 | €1,259 | €9,089 | +€7,829 | +622% |
| Taxes, remuneration and social security | 45 | €943 | €4,212 | +€3,270 | +347% |
| Taxes | 450/3 | €943 | €4,212 | +€3,270 | +347% |
| Other amounts payable | 47/48 | €138,548 | €125,720 | -€12,828 | -9.3% |
| Remuneration, social security and pensions | 62 | €4 | €0 | -€4 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,924 | €20,074 | +€149 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,708 | €6,505 | -€1,203 | -15.6% |
| Other operating charges | 640/8 | €17,936 | €3,720 | -€14,216 | -79.3% |
| Gross operating margin | 9900 | €102,675 | €78,147 | -€24,528 | -23.9% |
| Operating profit (loss) | 9901 | €57,102 | €47,848 | -€9,254 | -16.2% |
| Financial income | 75/76B | €579 | €39 | -€541 | -93.3% |
| Recurring financial income | 75 | €579 | €39 | -€541 | -93.3% |
| Financial charges | 65/66B | €8,168 | €28,212 | +€20,044 | +245% |
| Recurring financial charges | 65 | €8,168 | €28,212 | +€20,044 | +245% |
| Profit (loss) for the period before taxes | 9903 | €49,514 | €19,675 | -€29,839 | -60.3% |
| Income taxes | 67/77 | €480 | €3,590 | +€3,111 | +649% |
| Profit (loss) for the period | 9904 | €49,034 | €16,085 | -€32,949 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,034 | €16,085 | -€32,949 | -67.2% |
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 20 October 2026 via checked.be.