CAPYRI 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.
CAPYRI CONSULT
Largest movements
- Tangible fixed assets +€397,787
up €397,787 (+879%), from €45,258 to €443,046
of which Land and buildings: +€405,013
- Cash +€16,621
up €16,621 (+25.9%), from €64,137 to €80,758
mainly Debts after one year (+€397,750) and Net result for the year (+€37,192)
- Current investments -€10,755
down €10,755 (-84.3%), from €12,755 to €2,000
- Receivables after one year -€5,697
down €5,697 (-86.5%), from €6,582 to €886
- Debts after one year +€397,750
up €397,750 (+1,565%), from €25,415 to €423,165
of which Financial debts: +€365,078
- Tax, wage and social debts -€26,832
down €26,832 (-93.5%), from €28,704 to €1,872
- Other debts +€23,225
new in 2025: €23,225
- Current portion of long-term debt +€15,132
up €15,132 (+194%), from €7,790 to €22,922
- Profit (loss) carried forward -€6,936
down €6,936 (-15.8%), from €43,877 to €36,941
- Gross operating margin +€43,847
up €43,847 (+73.3%), from €59,816 to €103,663
- Depreciation +€23,757
up €23,757 (+315%), from €7,538 to €31,295
- Financial charges +€20,508
up €20,508 (+1,108%), from €1,851 to €22,359
- Other operating charges +€2,227
up €2,227 (+147%), from €1,515 to €3,742
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 | €137,329 | €539,658 | +€402,329 | +293% |
| Formation expenses | 20 | €1,555 | €1,020 | -€535 | -34.4% |
| Fixed assets | 21/28 | €45,258 | €443,046 | +€397,787 | +879% |
| Tangible fixed assets | 22/27 | €45,258 | €443,046 | +€397,787 | +879% |
| Land and buildings | 22 | €23,743 | €428,756 | +€405,013 | +1,706% |
| Furniture and vehicles | 24 | €21,515 | €14,289 | -€7,226 | -33.6% |
| Current assets | 29/58 | €90,516 | €95,592 | +€5,076 | +5.6% |
| Amounts receivable after more than one year | 29 | €6,582 | €886 | -€5,697 | -86.5% |
| Other amounts receivable | 291 | €6,582 | €886 | -€5,697 | -86.5% |
| Amounts receivable within one year | 40/41 | €6,189 | €8,903 | +€2,714 | +43.8% |
| Other amounts receivable | 41 | €6,189 | €8,903 | +€2,714 | +43.8% |
| Current investments | 50/53 | €12,755 | €2,000 | -€10,755 | -84.3% |
| Cash at bank and in hand | 54/58 | €64,137 | €80,758 | +€16,621 | +25.9% |
| Deferred charges and accrued income | 490/1 | €853 | €3,046 | +€2,193 | +257% |
| Total equity and liabilities | 10/49 | €137,329 | €539,658 | +€402,329 | +293% |
| Equity | 10/15 | €75,377 | €68,441 | -€6,936 | -9.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,877 | €36,941 | -€6,936 | -15.8% |
| Amounts payable | 17/49 | €61,952 | €471,217 | +€409,265 | +661% |
| Amounts payable after more than one year | 17 | €25,415 | €423,165 | +€397,750 | +1,565% |
| Financial debts | 170/4 | €8,087 | €373,165 | +€365,078 | +4,514% |
| Other amounts payable | 178/9 | €17,328 | €50,000 | +€32,672 | +189% |
| Amounts payable within one year | 42/48 | €36,537 | €48,052 | +€11,514 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €7,790 | €22,922 | +€15,132 | +194% |
| Trade debts | 44 | €43 | €33 | -€10 | -24.1% |
| Suppliers | 440/4 | €43 | €33 | -€10 | -24.1% |
| Taxes, remuneration and social security | 45 | €28,704 | €1,872 | -€26,832 | -93.5% |
| Taxes | 450/3 | €28,704 | €1,872 | -€26,832 | -93.5% |
| Other amounts payable | 47/48 | - | €23,225 | +€23,225 | |
| Non-recurring operating income | 76A | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,538 | €31,295 | +€23,757 | +315% |
| Other operating charges | 640/8 | €1,515 | €3,742 | +€2,227 | +147% |
| Gross operating margin | 9900 | €59,816 | €103,663 | +€43,847 | +73.3% |
| Operating profit (loss) | 9901 | €50,763 | €68,626 | +€17,863 | +35.2% |
| Financial income | 75/76B | €1,224 | €1,267 | +€43 | +3.5% |
| Recurring financial income | 75 | €1,224 | €1,267 | +€43 | +3.5% |
| Financial charges | 65/66B | €1,851 | €22,359 | +€20,508 | +1,108% |
| Recurring financial charges | 65 | €1,851 | €22,359 | +€20,508 | +1,108% |
| Profit (loss) for the period before taxes | 9903 | €50,136 | €47,534 | -€2,602 | -5.2% |
| Income taxes | 67/77 | €10,844 | €10,342 | -€503 | -4.6% |
| Profit (loss) for the period | 9904 | €39,292 | €37,192 | -€2,100 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,292 | €37,192 | -€2,100 | -5.3% |
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 17 October 2026 via checked.be.