CAPURSO CONSTRUCTION: 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.
CAPURSO CONSTRUCTION
Largest movements
- Cash +€23,878
up €23,878 (+117.2%), from €20,365 to €44,243
mainly Net result for the year (+€27,785) and Other debts (+€20,000)
- Deferred charges and accrued income +€3,181
up €3,181 (+612.7%), from €519 to €3,700
- Receivables after one year -€3,179
down €3,179 (-9.1%), from €34,971 to €31,792
- Tangible fixed assets -€2,466
down €2,466 (-33.7%), from €7,321 to €4,856
of which Furniture and vehicles: -€1,892
- Reserves +€20,000
up €20,000 (+1075.3%), from €1,860 to €21,860
of which Distributable reserves: +€20,000
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€12,216
down €12,216 (-29.4%), from €41,566 to €29,351
- Trade debts -€3,174
down €3,174 (-13.5%), from €23,552 to €20,378
- Tax, wage and social debts -€2,255
down €2,255 (-20.1%), from €11,221 to €8,966
of which Remuneration and social security: -€2,081
- Turnover -€337,107
no longer reported in 2025 (was €337,107)
- Purchases and services -€282,255
no longer reported in 2025 (was €282,255)
- Gross operating margin +€36,598
up €36,598 (+66.3%), from €55,220 to €91,817
- Taxes +€7,755
up €7,755 (+352.8%), from €2,198 to €9,953
- Staff costs +€6,488
up €6,488 (+15.5%), from €41,971 to €48,458
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 | €84,495 | €106,852 | +€22,357 | +26.5% |
| Fixed assets | 21/28 | €7,321 | €4,856 | -€2,466 | -33.7% |
| Tangible fixed assets | 22/27 | €7,321 | €4,856 | -€2,466 | -33.7% |
| Plant, machinery and equipment | 23 | €4,389 | €3,815 | -€574 | -13.1% |
| Furniture and vehicles | 24 | €2,932 | €1,040 | -€1,892 | -64.5% |
| Current assets | 29/58 | €77,174 | €101,996 | +€24,823 | +32.2% |
| Amounts receivable after more than one year | 29 | €34,971 | €31,792 | -€3,179 | -9.1% |
| Other amounts receivable | 291 | €34,971 | €31,792 | -€3,179 | -9.1% |
| Amounts receivable within one year | 40/41 | €21,319 | €22,261 | +€943 | +4.4% |
| Trade receivables | 40 | €2,912 | €3,644 | +€732 | +25.1% |
| Other amounts receivable | 41 | €18,407 | €18,617 | +€211 | +1.1% |
| Cash at bank and in hand | 54/58 | €20,365 | €44,243 | +€23,878 | +117.2% |
| Deferred charges and accrued income | 490/1 | €519 | €3,700 | +€3,181 | +612.7% |
| Total equity and liabilities | 10/49 | €84,495 | €106,852 | +€22,357 | +26.5% |
| Equity | 10/15 | €49,626 | €57,411 | +€7,785 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €21,860 | +€20,000 | +1075.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €41,566 | €29,351 | -€12,216 | -29.4% |
| Amounts payable | 17/49 | €34,869 | €49,441 | +€14,573 | +41.8% |
| Amounts payable within one year | 42/48 | €34,773 | €49,344 | +€14,571 | +41.9% |
| Trade debts | 44 | €23,552 | €20,378 | -€3,174 | -13.5% |
| Suppliers | 440/4 | €23,552 | €20,378 | -€3,174 | -13.5% |
| Taxes, remuneration and social security | 45 | €11,221 | €8,966 | -€2,255 | -20.1% |
| Taxes | 450/3 | €5,565 | €5,391 | -€174 | -3.1% |
| Remuneration and social security | 454/9 | €5,656 | €3,575 | -€2,081 | -36.8% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €96 | €97 | +€1 | +1.4% |
| Turnover | 70 | €337,107 | - | -€337,107 | |
| Goods, raw materials, services and sundry goods | 60/61 | €282,255 | - | -€282,255 | |
| Remuneration, social security and pensions | 62 | €41,971 | €48,458 | +€6,488 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €3,216 | -€292 | -8.3% |
| Other operating charges | 640/8 | €3,869 | €1,279 | -€2,590 | -66.9% |
| Gross operating margin | 9900 | €55,220 | €91,817 | +€36,598 | +66.3% |
| Operating profit (loss) | 9901 | €5,873 | €38,864 | +€32,992 | +561.8% |
| Financial income | 75/76B | €1,480 | €2,401 | +€921 | +62.2% |
| Recurring financial income | 75 | €1,480 | €2,401 | +€921 | +62.2% |
| Financial charges | 65/66B | €2,092 | €3,528 | +€1,436 | +68.6% |
| Recurring financial charges | 65 | €2,092 | €3,528 | +€1,436 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €5,261 | €37,738 | +€32,477 | +617.3% |
| Income taxes | 67/77 | €2,198 | €9,953 | +€7,755 | +352.8% |
| Profit (loss) for the period | 9904 | €3,063 | €27,785 | +€24,722 | +807.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,063 | €27,785 | +€24,722 | +807.2% |
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 12 October 2026 via checked.be.