compagnie VAN CAPPEL: 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.
compagnie VAN CAPPEL
Largest movements
- Cash -€7,716
down €7,716 (-11.0%), from €70,069 to €62,353
mainly Receivables within one year (-€6,449) and Tax, wage and social debts (-€4,669)
- Receivables within one year +€6,449
up €6,449 (+17.7%), from €36,371 to €42,819
of which Other amounts receivable: +€6,449
- Tangible fixed assets -€4,547
down €4,547 (-4.5%), from €100,410 to €95,864
- Tax, wage and social debts -€4,669
down €4,669 (-80.5%), from €5,800 to €1,131
- Gross operating margin -€7,931
down €7,931 (-65.5%), from €12,116 to €4,186
- Taxes -€3,265
down €3,265, from €1,600 to -€1,665
- Other operating charges -€355
down €355 (-24.8%), from €1,432 to €1,077
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 | €304,050 | €298,236 | -€5,814 | -1.9% |
| Fixed assets | 21/28 | €100,410 | €95,864 | -€4,547 | -4.5% |
| Tangible fixed assets | 22/27 | €100,410 | €95,864 | -€4,547 | -4.5% |
| Land and buildings | 22 | €100,410 | €95,864 | -€4,547 | -4.5% |
| Current assets | 29/58 | €203,640 | €202,372 | -€1,267 | -0.6% |
| Amounts receivable within one year | 40/41 | €36,371 | €42,819 | +€6,449 | +17.7% |
| Trade receivables | 40 | €36,371 | €36,371 | = | 0.0% |
| Other amounts receivable | 41 | - | €6,449 | +€6,449 | |
| Current investments | 50/53 | €97,200 | €97,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,069 | €62,353 | -€7,716 | -11.0% |
| Total equity and liabilities | 10/49 | €304,050 | €298,236 | -€5,814 | -1.9% |
| Equity | 10/15 | €297,264 | €297,105 | -€159 | -0.1% |
| Contributions | 10/11 | €33,515 | €33,515 | = | 0.0% |
| Reserves | 13 | €263,749 | €263,590 | -€159 | -0.1% |
| Non-distributable reserves | 130/1 | €3,352 | €3,352 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,352 | €3,352 | = | 0.0% |
| Distributable reserves | 133 | €260,397 | €260,238 | -€159 | -0.1% |
| Amounts payable | 17/49 | €6,786 | €1,131 | -€5,655 | -83.3% |
| Amounts payable within one year | 42/48 | €6,786 | €1,131 | -€5,655 | -83.3% |
| Taxes, remuneration and social security | 45 | €5,800 | €1,131 | -€4,669 | -80.5% |
| Taxes | 450/3 | €5,800 | €1,131 | -€4,669 | -80.5% |
| Other amounts payable | 47/48 | €986 | - | -€986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,547 | €4,547 | = | 0.0% |
| Other operating charges | 640/8 | €1,432 | €1,077 | -€355 | -24.8% |
| Gross operating margin | 9900 | €12,116 | €4,186 | -€7,931 | -65.5% |
| Operating profit (loss) | 9901 | €6,137 | -€1,438 | -€7,576 | |
| Financial charges | 65/66B | €386 | €386 | -€0 | -0.1% |
| Recurring financial charges | 65 | €386 | €386 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €5,751 | -€1,824 | -€7,575 | |
| Income taxes | 67/77 | €1,600 | -€1,665 | -€3,265 | |
| Profit (loss) for the period | 9904 | €4,151 | -€159 | -€4,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,151 | -€159 | -€4,310 |
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 27 October 2026 via checked.be.