DI CAPUA: 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.
DI CAPUA
Largest movements
- Receivables within one year +€52,452
up €52,452 (+217%), from €24,217 to €76,670
of which Trade receivables: +€68,054
- Cash -€16,166
down €16,166 (-38.6%), from €41,926 to €25,760
mainly Receivables within one year (-€52,452) and Other debts (-€8,210)
- Stocks and contracts -€15,439
down €15,439 (-45.5%), from €33,898 to €18,459
- Deferred charges and accrued income -€8,454
down €8,454 (-97.9%), from €8,637 to €183
- Trade debts +€20,050
up €20,050 (+220%), from €9,111 to €29,161
- Other debts -€8,210
down €8,210 (-7.5%), from €109,461 to €101,251
- Gross operating margin -€13,959
down €13,959 (-59.9%), from €23,294 to €9,335
- Taxes -€2,648
down €2,648 (-62.4%), from €4,241 to €1,593
- Depreciation +€1,990
up €1,990 (+60.2%), from €3,308 to €5,299
- Financial income -€1,458
down €1,458 (-44.4%), from €3,287 to €1,829
- Staff costs +€1,447
up €1,447 (+184%), from €787 to €2,234
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 | €133,656 | €145,176 | +€11,520 | +8.6% |
| Fixed assets | 21/28 | €24,977 | €24,103 | -€874 | -3.5% |
| Tangible fixed assets | 22/27 | €24,366 | €23,492 | -€874 | -3.6% |
| Plant, machinery and equipment | 23 | €2,862 | €3,167 | +€304 | +10.6% |
| Furniture and vehicles | 24 | €14,734 | €15,248 | +€514 | +3.5% |
| Other tangible fixed assets | 26 | €6,770 | €5,078 | -€1,693 | -25.0% |
| Financial fixed assets | 28 | €611 | €611 | = | 0.0% |
| Current assets | 29/58 | €108,679 | €121,073 | +€12,394 | +11.4% |
| Stocks and contracts in progress | 3 | €33,898 | €18,459 | -€15,439 | -45.5% |
| Stocks | 30/36 | €33,898 | €18,459 | -€15,439 | -45.5% |
| Amounts receivable within one year | 40/41 | €24,217 | €76,670 | +€52,452 | +217% |
| Trade receivables | 40 | €6,271 | €74,325 | +€68,054 | +1,085% |
| Other amounts receivable | 41 | €17,947 | €2,345 | -€15,602 | -86.9% |
| Cash at bank and in hand | 54/58 | €41,926 | €25,760 | -€16,166 | -38.6% |
| Deferred charges and accrued income | 490/1 | €8,637 | €183 | -€8,454 | -97.9% |
| Total equity and liabilities | 10/49 | €133,656 | €145,176 | +€11,520 | +8.6% |
| Equity | 10/15 | €10,556 | €10,943 | +€387 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,835 | €5,835 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,975 | €3,975 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,479 | -€1,091 | +€387 | +26.2% |
| Amounts payable | 17/49 | €123,100 | €134,233 | +€11,132 | +9.0% |
| Amounts payable within one year | 42/48 | €122,840 | €134,233 | +€11,393 | +9.3% |
| Trade debts | 44 | €9,111 | €29,161 | +€20,050 | +220% |
| Suppliers | 440/4 | €9,111 | €29,161 | +€20,050 | +220% |
| Taxes, remuneration and social security | 45 | €4,267 | €3,820 | -€447 | -10.5% |
| Taxes | 450/3 | €4,267 | €1,909 | -€2,358 | -55.3% |
| Remuneration and social security | 454/9 | - | €1,911 | +€1,911 | |
| Other amounts payable | 47/48 | €109,461 | €101,251 | -€8,210 | -7.5% |
| Accrued charges and deferred income | 492/3 | €260 | - | -€260 | |
| Remuneration, social security and pensions | 62 | €787 | €2,234 | +€1,447 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,308 | €5,299 | +€1,990 | +60.2% |
| Other operating charges | 640/8 | €396 | €493 | +€97 | +24.5% |
| Gross operating margin | 9900 | €23,294 | €9,335 | -€13,959 | -59.9% |
| Operating profit (loss) | 9901 | €18,802 | €1,309 | -€17,493 | -93.0% |
| Financial income | 75/76B | €3,287 | €1,829 | -€1,458 | -44.4% |
| Recurring financial income | 75 | €3,287 | €1,829 | -€1,458 | -44.4% |
| Financial charges | 65/66B | €1,581 | €1,158 | -€423 | -26.7% |
| Recurring financial charges | 65 | €1,581 | €1,158 | -€423 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €20,509 | €1,980 | -€18,529 | -90.3% |
| Income taxes | 67/77 | €4,241 | €1,593 | -€2,648 | -62.4% |
| Profit (loss) for the period | 9904 | €16,268 | €387 | -€15,881 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,268 | €387 | -€15,881 | -97.6% |
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 29 October 2026 via checked.be.