Dr. Capelle Lucile: 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.
Dr. Capelle Lucile
Largest movements
- Cash +€89,842
up €89,842 (+164%), from €54,763 to €144,605
mainly Net result for the year (+€74,585) and Current investments (+€23,000)
- Current investments -€23,000
down €23,000 (-63.9%), from €36,000 to €13,000
- Intangible fixed assets -€15,000
down €15,000 (-13.1%), from €114,935 to €99,935
- Receivables within one year +€5,773
up €5,773 (+42.5%), from €13,578 to €19,351
of which Trade receivables: +€4,344
- Tangible fixed assets -€4,905
down €4,905 (-32.1%), from €15,260 to €10,355
of which Furniture and vehicles: -€8,875
- Profit (loss) carried forward +€74,585
up €74,585 (+71.1%), from €104,870 to €179,455
- Debts after one year -€12,431
down €12,431 (-36.0%), from €34,517 to €22,086
- Other debts -€5,842
down €5,842 (-8.2%), from €71,538 to €65,696
- Gross operating margin +€39,510
up €39,510 (+55.0%), from €71,842 to €111,352
- Taxes +€8,012
up €8,012 (+75.9%), from €10,559 to €18,571
- Depreciation -€7,843
down €7,843 (-32.1%), from €24,400 to €16,557
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 | €236,984 | €292,106 | +€55,122 | +23.3% |
| Fixed assets | 21/28 | €130,195 | €110,290 | -€19,905 | -15.3% |
| Intangible fixed assets | 21 | €114,935 | €99,935 | -€15,000 | -13.1% |
| Tangible fixed assets | 22/27 | €15,260 | €10,355 | -€4,905 | -32.1% |
| Plant, machinery and equipment | 23 | €238 | €1,330 | +€1,092 | +458% |
| Furniture and vehicles | 24 | €15,022 | €6,147 | -€8,875 | -59.1% |
| Other tangible fixed assets | 26 | - | €2,879 | +€2,879 | |
| Current assets | 29/58 | €106,789 | €181,815 | +€75,026 | +70.3% |
| Amounts receivable within one year | 40/41 | €13,578 | €19,351 | +€5,773 | +42.5% |
| Trade receivables | 40 | €4,138 | €8,482 | +€4,344 | +105% |
| Other amounts receivable | 41 | €9,441 | €10,870 | +€1,429 | +15.1% |
| Current investments | 50/53 | €36,000 | €13,000 | -€23,000 | -63.9% |
| Cash at bank and in hand | 54/58 | €54,763 | €144,605 | +€89,842 | +164% |
| Deferred charges and accrued income | 490/1 | €2,448 | €4,859 | +€2,411 | +98.5% |
| Total equity and liabilities | 10/49 | €236,984 | €292,106 | +€55,122 | +23.3% |
| Equity | 10/15 | €112,870 | €187,455 | +€74,585 | +66.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,870 | €179,455 | +€74,585 | +71.1% |
| Amounts payable | 17/49 | €124,114 | €104,651 | -€19,463 | -15.7% |
| Amounts payable after more than one year | 17 | €34,517 | €22,086 | -€12,431 | -36.0% |
| Financial debts | 170/4 | €34,517 | €22,086 | -€12,431 | -36.0% |
| Amounts payable within one year | 42/48 | €89,568 | €82,534 | -€7,033 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €11,324 | €8,871 | -€2,453 | -21.7% |
| Trade debts | 44 | €1,954 | €3,040 | +€1,086 | +55.6% |
| Suppliers | 440/4 | €1,954 | €3,040 | +€1,086 | +55.6% |
| Taxes, remuneration and social security | 45 | €4,752 | €4,928 | +€176 | +3.7% |
| Taxes | 450/3 | €1,800 | €1,800 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,952 | €3,128 | +€176 | +6.0% |
| Other amounts payable | 47/48 | €71,538 | €65,696 | -€5,842 | -8.2% |
| Accrued charges and deferred income | 492/3 | €30 | €30 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,400 | €16,557 | -€7,843 | -32.1% |
| Other operating charges | 640/8 | €728 | €824 | +€96 | +13.2% |
| Gross operating margin | 9900 | €71,842 | €111,352 | +€39,510 | +55.0% |
| Operating profit (loss) | 9901 | €46,713 | €93,970 | +€47,257 | +101% |
| Financial income | 75/76B | €137 | €932 | +€795 | +582% |
| Recurring financial income | 75 | €137 | €932 | +€795 | +582% |
| Financial charges | 65/66B | €1,462 | €1,746 | +€284 | +19.4% |
| Recurring financial charges | 65 | €1,462 | €1,746 | +€284 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €45,388 | €93,156 | +€47,768 | +105% |
| Income taxes | 67/77 | €10,559 | €18,571 | +€8,012 | +75.9% |
| Profit (loss) for the period | 9904 | €34,828 | €74,585 | +€39,757 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €34,828 | €74,585 | +€39,757 | +114% |
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 28 October 2026 via checked.be.