CHEZ CAPONE: 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.
CHEZ CAPONE
Largest movements
- Cash +€3,169
up €3,169 (+559.1%), from €567 to €3,736
mainly Depreciation (+€2,728) and Net result for the year (+€2,306)
- Intangible fixed assets -€2,500
down €2,500 (-20.0%), from €12,500 to €10,000
- Receivables within one year -€351
no longer reported in 2025 (was €351)
- Tangible fixed assets -€228
no longer reported in 2025 (was €228)
- Profit (loss) carried forward +€2,306
up €2,306 (+58.8%), from -€3,925 to -€1,619
- Other debts -€2,175
no longer reported in 2025 (was €2,175)
- Gross operating margin +€5,466
up €5,466 (+13909.0%), from €39 to €5,506
- Other operating charges -€351
down €351 (-71.4%), from €492 to €141
- Financial charges -€164
down €164 (-33.2%), from €495 to €331
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 | €13,645 | €13,736 | +€91 | +0.7% |
| Fixed assets | 21/28 | €12,728 | €10,000 | -€2,728 | -21.4% |
| Intangible fixed assets | 21 | €12,500 | €10,000 | -€2,500 | -20.0% |
| Tangible fixed assets | 22/27 | €228 | - | -€228 | |
| Plant, machinery and equipment | 23 | €228 | - | -€228 | |
| Current assets | 29/58 | €917 | €3,736 | +€2,819 | +307.2% |
| Amounts receivable within one year | 40/41 | €351 | - | -€351 | |
| Trade receivables | 40 | €351 | - | -€351 | |
| Cash at bank and in hand | 54/58 | €567 | €3,736 | +€3,169 | +559.1% |
| Total equity and liabilities | 10/49 | €13,645 | €13,736 | +€91 | +0.7% |
| Equity | 10/15 | €11,075 | €13,381 | +€2,306 | +20.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,925 | -€1,619 | +€2,306 | +58.8% |
| Amounts payable | 17/49 | €2,570 | €355 | -€2,215 | -86.2% |
| Amounts payable within one year | 42/48 | €2,570 | €355 | -€2,215 | -86.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €87 | €20 | -€67 | -76.8% |
| Suppliers | 440/4 | €87 | €20 | -€67 | -76.8% |
| Taxes, remuneration and social security | 45 | €308 | €335 | +€27 | +8.6% |
| Taxes | 450/3 | €308 | €335 | +€27 | +8.6% |
| Other amounts payable | 47/48 | €2,175 | - | -€2,175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €2,728 | = | 0.0% |
| Other operating charges | 640/8 | €492 | €141 | -€351 | -71.4% |
| Gross operating margin | 9900 | €39 | €5,506 | +€5,466 | +13909.0% |
| Operating profit (loss) | 9901 | -€3,180 | €2,637 | +€5,817 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €495 | €331 | -€164 | -33.2% |
| Recurring financial charges | 65 | €495 | €331 | -€164 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,675 | €2,306 | +€5,981 | |
| Profit (loss) for the period | 9904 | -€3,675 | €2,306 | +€5,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,675 | €2,306 | +€5,981 |
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 4 October 2026 via checked.be.