LA CAPITALE: 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.
LA CAPITALE
Largest movements
- Receivables within one year +€5,290
up €5,290 (+105%), from €5,044 to €10,334
of which Trade receivables: +€6,676
- Cash -€5,120
down €5,120 (-24.7%), from €20,700 to €15,580
mainly Other debts (-€35,000) and Tax, wage and social debts (-€22,048)
- Tangible fixed assets -€1,693
down €1,693 (-59.5%), from €2,843 to €1,150
of which Other tangible fixed assets: -€1,388
- Profit (loss) carried forward +€57,568
up €57,568, from -€38,165 to €19,403
- Other debts -€35,000
no longer reported in 2023 (was €35,000)
- Tax, wage and social debts -€22,048
down €22,048 (-93.8%), from €23,509 to €1,461
of which Remuneration and social security: -€23,509
- Trade debts -€2,042
no longer reported in 2023 (was €2,042)
- Gross operating margin +€44,222
up €44,222 (+201%), from €22,014 to €66,236
- Staff costs -€41,162
down €41,162 (-99.2%), from €41,508 to €346
- Taxes +€6,468
new in 2023: €6,468
- Other operating charges -€4,156
no longer reported in 2023 (was €4,156)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,586 | €27,064 | -€1,522 | -5.3% |
| Fixed assets | 21/28 | €2,843 | €1,150 | -€1,693 | -59.5% |
| Tangible fixed assets | 22/27 | €2,843 | €1,150 | -€1,693 | -59.5% |
| Plant, machinery and equipment | 23 | €1,454 | €1,150 | -€304 | -20.9% |
| Other tangible fixed assets | 26 | €1,388 | - | -€1,388 | |
| Current assets | 29/58 | €25,744 | €25,914 | +€170 | +0.7% |
| Amounts receivable within one year | 40/41 | €5,044 | €10,334 | +€5,290 | +105% |
| Trade receivables | 40 | €3,063 | €9,739 | +€6,676 | +218% |
| Other amounts receivable | 41 | €1,980 | €595 | -€1,386 | -70.0% |
| Cash at bank and in hand | 54/58 | €20,700 | €15,580 | -€5,120 | -24.7% |
| Total equity and liabilities | 10/49 | €28,586 | €27,064 | -€1,522 | -5.3% |
| Equity | 10/15 | -€31,965 | €25,603 | +€57,568 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,165 | €19,403 | +€57,568 | |
| Amounts payable | 17/49 | €60,551 | €1,461 | -€59,090 | -97.6% |
| Amounts payable within one year | 42/48 | €60,551 | €1,461 | -€59,090 | -97.6% |
| Trade debts | 44 | €2,042 | - | -€2,042 | |
| Suppliers | 440/4 | €2,042 | - | -€2,042 | |
| Taxes, remuneration and social security | 45 | €23,509 | €1,461 | -€22,048 | -93.8% |
| Taxes | 450/3 | - | €1,461 | +€1,461 | |
| Remuneration and social security | 454/9 | €23,509 | - | -€23,509 | |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Remuneration, social security and pensions | 62 | €41,508 | €346 | -€41,162 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,693 | +€237 | +16.3% |
| Other operating charges | 640/8 | €4,156 | - | -€4,156 | |
| Gross operating margin | 9900 | €22,014 | €66,236 | +€44,222 | +201% |
| Operating profit (loss) | 9901 | -€25,105 | €64,197 | +€89,302 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €238 | €162 | -€76 | -32.0% |
| Recurring financial charges | 65 | €238 | €162 | -€76 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,343 | €64,035 | +€89,378 | |
| Income taxes | 67/77 | - | €6,468 | +€6,468 | |
| Profit (loss) for the period | 9904 | -€25,343 | €57,568 | +€82,911 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,343 | €57,568 | +€82,911 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.