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Capture: 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.

What changed

Capture

BE 0523.960.049
NACE 74.991, Agents and managers of artists, athletes and other public figures
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€116,169
2024 · €34,814+€81,355
Equity
€305,889
2024 · €189,719+€116,169
Cash
€8,800
2024 · €31,066-€22,266
Balance sheet total
€1.7m
2024 · €1.0m+€634,320

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€676,677

    up €676,677 (+76.1%), from €889,569 to €1.6m

    of which Trade receivables: +€665,547

  • Cash -€22,266

    down €22,266 (-71.7%), from €31,066 to €8,800

    mainly Receivables within one year (-€676,677) and Current portion of long-term debt (-€32,342)

Equity and liabilities
  • Trade debts +€533,173

    up €533,173 (+141.3%), from €377,360 to €910,533

  • Reserves +€116,169

    up €116,169 (+61.3%), from €189,619 to €305,789

  • Short-term financial debts +€44,396

    up €44,396 (+2467.8%), from €1,799 to €46,195

  • Current portion of long-term debt -€32,342

    down €32,342 (-36.4%), from €88,964 to €56,622

  • Other debts -€27,316

    down €27,316 (-100.0%), from €27,316 to €0

Income statement
  • Staff costs -€132,642

    down €132,642 (-4.6%), from €2.9m to €2.7m

  • Taxes +€39,922

    up €39,922 (+181.3%), from €22,025 to €61,947

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €34,814
Gross operating margin -€24,907
Staff costs +€132,642
Depreciation -€3,204
Other operating charges -€169
Financial income +€2,056
Financial charges +€14,859
Taxes -€39,922
Result 2025 €116,169

Cash bridge derived

cash 2024 to 2025

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.

From operations -€24,277
Investment -€6,535
Financing +€8,547
Cash 2024 €31,066
Net result for the year +€116,169
Depreciation +€26,941
Receivables within one year -€676,677
Deferred charges and accrued income -€314
Trade debts +€533,173
Tax, wage and social debts +€12,621
Other debts -€27,316
Accrued charges and deferred income -€8,873
Investment in fixed assets (net) -€12,263
Current investments +€5,728
Debts after one year -€3,507
Current portion of long-term debt -€32,342
Short-term financial debts +€44,396
Cash 2025 €8,800
Every line side by side 49 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,030,012 €1,664,332 +€634,320 +61.6%
Fixed assets 21/28 €92,020 €77,342 -€14,678 -16.0%
Intangible fixed assets 21 €38,768 €36,367 -€2,401 -6.2%
Tangible fixed assets 22/27 €50,882 €38,606 -€12,277 -24.1%
Plant, machinery and equipment 23 €5,213 €3,000 -€2,213 -42.5%
Furniture and vehicles 24 €25,744 €23,598 -€2,146 -8.3%
Other tangible fixed assets 26 €19,926 €12,008 -€7,917 -39.7%
Financial fixed assets 28 €2,370 €2,370 = 0.0%
Current assets 29/58 €937,992 €1,586,990 +€648,998 +69.2%
Amounts receivable within one year 40/41 €889,569 €1,566,246 +€676,677 +76.1%
Trade receivables 40 €773,493 €1,439,039 +€665,547 +86.0%
Other amounts receivable 41 €116,076 €127,207 +€11,131 +9.6%
Current investments 50/53 €5,728 €0 -€5,728 -100.0%
Cash at bank and in hand 54/58 €31,066 €8,800 -€22,266 -71.7%
Deferred charges and accrued income 490/1 €11,630 €11,943 +€314 +2.7%
Total equity and liabilities 10/49 €1,030,012 €1,664,332 +€634,320 +61.6%
Equity 10/15 €189,719 €305,889 +€116,169 +61.2%
Contributions 10/11 €100 €100 = 0.0%
Reserves 13 €189,619 €305,789 +€116,169 +61.3%
Distributable reserves 133 €189,619 €305,789 +€116,169 +61.3%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €840,293 €1,358,443 +€518,151 +61.7%
Amounts payable after more than one year 17 €3,507 €0 -€3,507 -100.0%
Financial debts 170/4 €3,507 €0 -€3,507 -100.0%
Amounts payable within one year 42/48 €702,310 €1,232,841 +€530,531 +75.5%
Current portion of amounts payable after more than one year 42 €88,964 €56,622 -€32,342 -36.4%
Financial debts 43 €1,799 €46,195 +€44,396 +2467.8%
Credit institutions 430/8 €1,799 €46,195 +€44,396 +2467.8%
Trade debts 44 €377,360 €910,533 +€533,173 +141.3%
Suppliers 440/4 €377,360 €910,533 +€533,173 +141.3%
Taxes, remuneration and social security 45 €206,871 €219,492 +€12,621 +6.1%
Taxes 450/3 €8,347 €37,588 +€29,241 +350.3%
Remuneration and social security 454/9 €198,524 €181,904 -€16,620 -8.4%
Other amounts payable 47/48 €27,316 €0 -€27,316 -100.0%
Accrued charges and deferred income 492/3 €134,475 €125,602 -€8,873 -6.6%
Remuneration, social security and pensions 62 €2,882,425 €2,749,784 -€132,642 -4.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €23,737 €26,941 +€3,204 +13.5%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €0 - =
Other operating charges 640/8 €3,228 €3,397 +€169 +5.2%
Gross operating margin 9900 €2,985,303 €2,960,396 -€24,907 -0.8%
Operating profit (loss) 9901 €75,913 €180,275 +€104,362 +137.5%
Financial income 75/76B €1,420 €3,477 +€2,056 +144.8%
Recurring financial income 75 €1,420 €3,477 +€2,056 +144.8%
Financial charges 65/66B €20,495 €5,635 -€14,859 -72.5%
Recurring financial charges 65 €20,495 €5,635 -€14,859 -72.5%
Profit (loss) for the period before taxes 9903 €56,839 €178,116 +€121,277 +213.4%
Income taxes 67/77 €22,025 €61,947 +€39,922 +181.3%
Profit (loss) for the period 9904 €34,814 €116,169 +€81,355 +233.7%
Profit (loss) for the period to be appropriated 9905 €34,814 €116,169 +€81,355 +233.7%

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 28 September 2026 via checked.be.