CAUPILEC: 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.
CAUPILEC
Largest movements
- Receivables within one year -€9,549
down €9,549 (-90.1%), from €10,595 to €1,047
of which Other amounts receivable: -€7,549
- Stocks and contracts -€4,100
down €4,100 (-67.2%), from €6,100 to €2,000
- Profit (loss) carried forward -€11,697
down €11,697 (-86.7%), from -€13,492 to -€25,188
- Trade debts -€2,844
down €2,844 (-65.3%), from €4,356 to €1,513
- Short-term financial debts +€733
up €733 (+6.0%), from €12,302 to €13,034
- Gross operating margin -€13,475
down €13,475, from €4,497 to -€8,978
- Other operating charges -€528
down €528 (-57.7%), from €915 to €387
- Financial charges -€283
down €283 (-11.1%), from €2,551 to €2,268
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 | €17,429 | €3,621 | -€13,807 | -79.2% |
| Fixed assets | 21/28 | €369 | €369 | = | 0.0% |
| Financial fixed assets | 28 | €369 | €369 | = | 0.0% |
| Current assets | 29/58 | €17,060 | €3,252 | -€13,807 | -80.9% |
| Stocks and contracts in progress | 3 | €6,100 | €2,000 | -€4,100 | -67.2% |
| Stocks | 30/36 | €6,100 | €2,000 | -€4,100 | -67.2% |
| Amounts receivable within one year | 40/41 | €10,595 | €1,047 | -€9,549 | -90.1% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €8,595 | €1,047 | -€7,549 | -87.8% |
| Cash at bank and in hand | 54/58 | €42 | €42 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €323 | €164 | -€159 | -49.2% |
| Total equity and liabilities | 10/49 | €17,429 | €3,621 | -€13,807 | -79.2% |
| Equity | 10/15 | €771 | -€10,925 | -€11,697 | |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Capital | 10 | €12,403 | €12,403 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,492 | -€25,188 | -€11,697 | -86.7% |
| Amounts payable | 17/49 | €16,658 | €14,547 | -€2,111 | -12.7% |
| Amounts payable within one year | 42/48 | €16,658 | €14,547 | -€2,111 | -12.7% |
| Financial debts | 43 | €12,302 | €13,034 | +€733 | +6.0% |
| Credit institutions | 430/8 | €12,302 | €13,034 | +€733 | +6.0% |
| Trade debts | 44 | €4,356 | €1,513 | -€2,844 | -65.3% |
| Suppliers | 440/4 | €4,356 | €1,513 | -€2,844 | -65.3% |
| Other operating charges | 640/8 | €915 | €387 | -€528 | -57.7% |
| Non-recurring operating charges | 66A | €30 | €63 | +€33 | +111% |
| Gross operating margin | 9900 | €4,497 | -€8,978 | -€13,475 | |
| Operating profit (loss) | 9901 | €3,552 | -€9,429 | -€12,980 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,551 | €2,268 | -€283 | -11.1% |
| Recurring financial charges | 65 | €2,551 | €2,268 | -€283 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €1,001 | -€11,697 | -€12,698 | |
| Income taxes | 67/77 | -€33 | - | +€33 | |
| Profit (loss) for the period | 9904 | €1,034 | -€11,697 | -€12,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,034 | -€11,697 | -€12,731 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.