CAPURAN: 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.
CAPURAN
Largest movements
- Receivables within one year -€59,810
down €59,810 (-76.1%), from €78,574 to €18,765
of which Other amounts receivable: -€56,812
- Tangible fixed assets -€24,356
down €24,356 (-1.8%), from €1.3m to €1.3m
of which Land and buildings: -€24,342
- Other debts -€108,749
down €108,749 (-63.6%), from €171,000 to €62,251
- Reserves +€15,925
up €15,925 (+5.0%), from €318,889 to €334,814
of which Distributable reserves: +€15,925
- Gross operating margin +€6,034
up €6,034 (+8.4%), from €72,237 to €78,271
- Financial income -€1,634
down €1,634 (-95.0%), from €1,721 to €87
- Taxes +€1,501
up €1,501 (+21.6%), from €6,936 to €8,437
- Financial charges -€1,043
down €1,043 (-29.9%), from €3,491 to €2,448
- Depreciation +€1,040
up €1,040 (+2.5%), from €41,079 to €42,119
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.
Cash bridge derived
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 | €1,433,708 | €1,349,871 | -€83,837 | -5.8% |
| Fixed assets | 21/28 | €1,338,914 | €1,314,558 | -€24,356 | -1.8% |
| Tangible fixed assets | 22/27 | €1,338,914 | €1,314,558 | -€24,356 | -1.8% |
| Land and buildings | 22 | €1,338,900 | €1,314,558 | -€24,342 | -1.8% |
| Furniture and vehicles | 24 | €14 | - | -€14 | |
| Current assets | 29/58 | €94,794 | €35,313 | -€59,481 | -62.7% |
| Amounts receivable within one year | 40/41 | €78,574 | €18,765 | -€59,810 | -76.1% |
| Trade receivables | 40 | €20,835 | €17,838 | -€2,997 | -14.4% |
| Other amounts receivable | 41 | €57,739 | €927 | -€56,812 | -98.4% |
| Cash at bank and in hand | 54/58 | €15,020 | €16,549 | +€1,528 | +10.2% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €1,433,708 | €1,349,871 | -€83,837 | -5.8% |
| Equity | 10/15 | €1,252,071 | €1,267,997 | +€15,926 | +1.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €318,889 | €334,814 | +€15,925 | +5.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €308,889 | €324,814 | +€15,925 | +5.2% |
| Profit (loss) carried forward | 14 | €833,182 | €833,183 | +€1 | 0.0% |
| Amounts payable | 17/49 | €181,638 | €81,874 | -€99,763 | -54.9% |
| Amounts payable within one year | 42/48 | €181,638 | €79,671 | -€101,967 | -56.1% |
| Trade debts | 44 | €3,189 | €2,047 | -€1,142 | -35.8% |
| Suppliers | 440/4 | €3,189 | €2,047 | -€1,142 | -35.8% |
| Taxes, remuneration and social security | 45 | €7,448 | €15,373 | +€7,925 | +106.4% |
| Taxes | 450/3 | €7,448 | €15,373 | +€7,925 | +106.4% |
| Other amounts payable | 47/48 | €171,000 | €62,251 | -€108,749 | -63.6% |
| Accrued charges and deferred income | 492/3 | - | €2,204 | +€2,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,079 | €42,119 | +€1,040 | +2.5% |
| Other operating charges | 640/8 | €9,247 | €9,428 | +€181 | +2.0% |
| Gross operating margin | 9900 | €72,237 | €78,271 | +€6,034 | +8.4% |
| Operating profit (loss) | 9901 | €21,911 | €26,724 | +€4,813 | +22.0% |
| Financial income | 75/76B | €1,721 | €87 | -€1,634 | -95.0% |
| Recurring financial income | 75 | €1,721 | €87 | -€1,634 | -95.0% |
| Financial charges | 65/66B | €3,491 | €2,448 | -€1,043 | -29.9% |
| Recurring financial charges | 65 | €3,491 | €2,448 | -€1,043 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €20,141 | €24,363 | +€4,222 | +21.0% |
| Income taxes | 67/77 | €6,936 | €8,437 | +€1,501 | +21.6% |
| Profit (loss) for the period | 9904 | €13,205 | €15,926 | +€2,721 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,205 | €15,926 | +€2,721 | +20.6% |
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 12 October 2026 via checked.be.