LE CAP BON: 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.
LE CAP BON
Largest movements
- Cash +€14,311
up €14,311 (+61.6%), from €23,244 to €37,555
mainly Net result for the year (+€13,697) and Depreciation (+€4,749)
- Tangible fixed assets +€8,108
up €8,108 (+38.8%), from €20,898 to €29,006
of which Furniture and vehicles: +€7,375
- Profit (loss) carried forward +€13,697
up €13,697 (+90.6%), from €15,114 to €28,811
- Current portion of long-term debt +€3,822
up €3,822 (+365%), from €1,046 to €4,869
- Tax, wage and social debts +€3,019
up €3,019 (+32.9%), from €9,185 to €12,204
of which Taxes: +€1,869
- Debts after one year +€2,608
new in 2025: €2,608
- Other operating charges -€4,665
down €4,665 (-88.4%), from €5,277 to €611
- Gross operating margin +€1,719
up €1,719 (+4.3%), from €39,893 to €41,612
- Financial income +€1,231
up €1,231 (+6,157,100%), from €0 to €1,231
of which Non-recurring financial income: +€1,231
- Financial charges +€932
up €932 (+85.6%), from €1,089 to €2,021
of which Non-recurring financial charges: +€592
- Staff costs +€754
up €754 (+4.4%), from €17,084 to €17,839
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 | €47,000 | €70,108 | +€23,108 | +49.2% |
| Fixed assets | 21/28 | €20,898 | €29,006 | +€8,108 | +38.8% |
| Tangible fixed assets | 22/27 | €20,898 | €29,006 | +€8,108 | +38.8% |
| Land and buildings | 22 | €20,898 | €21,630 | +€733 | +3.5% |
| Furniture and vehicles | 24 | - | €7,375 | +€7,375 | |
| Current assets | 29/58 | €26,103 | €41,103 | +€15,000 | +57.5% |
| Stocks and contracts in progress | 3 | €1,950 | €2,121 | +€171 | +8.7% |
| Stocks | 30/36 | €1,950 | €2,121 | +€171 | +8.7% |
| Amounts receivable within one year | 40/41 | €15 | €334 | +€319 | +2,121% |
| Other amounts receivable | 41 | €15 | €334 | +€319 | +2,121% |
| Cash at bank and in hand | 54/58 | €23,244 | €37,555 | +€14,311 | +61.6% |
| Deferred charges and accrued income | 490/1 | €894 | €1,093 | +€200 | +22.4% |
| Total equity and liabilities | 10/49 | €47,000 | €70,108 | +€23,108 | +49.2% |
| Equity | 10/15 | €34,405 | €48,101 | +€13,697 | +39.8% |
| Contributions | 10/11 | €19,290 | €19,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,114 | €28,811 | +€13,697 | +90.6% |
| Amounts payable | 17/49 | €12,596 | €22,007 | +€9,411 | +74.7% |
| Amounts payable after more than one year | 17 | - | €2,608 | +€2,608 | |
| Financial debts | 170/4 | - | €2,608 | +€2,608 | |
| Amounts payable within one year | 42/48 | €12,596 | €19,398 | +€6,803 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €1,046 | €4,869 | +€3,822 | +365% |
| Trade debts | 44 | €2,348 | €2,309 | -€39 | -1.7% |
| Suppliers | 440/4 | €2,348 | €2,309 | -€39 | -1.7% |
| Taxes, remuneration and social security | 45 | €9,185 | €12,204 | +€3,019 | +32.9% |
| Taxes | 450/3 | €8,262 | €10,130 | +€1,869 | +22.6% |
| Remuneration and social security | 454/9 | €923 | €2,073 | +€1,151 | +125% |
| Other amounts payable | 47/48 | €17 | €17 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,084 | €17,839 | +€754 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,570 | €4,749 | +€179 | +3.9% |
| Other operating charges | 640/8 | €5,277 | €611 | -€4,665 | -88.4% |
| Gross operating margin | 9900 | €39,893 | €41,612 | +€1,719 | +4.3% |
| Operating profit (loss) | 9901 | €12,962 | €18,413 | +€5,452 | +42.1% |
| Financial income | 75/76B | €0 | €1,231 | +€1,231 | +6,157,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Non-recurring financial income | 76B | - | €1,231 | +€1,231 | |
| Financial charges | 65/66B | €1,089 | €2,021 | +€932 | +85.6% |
| Recurring financial charges | 65 | €1,089 | €1,429 | +€340 | +31.3% |
| Non-recurring financial charges | 66B | - | €592 | +€592 | |
| Profit (loss) for the period before taxes | 9903 | €11,873 | €17,623 | +€5,751 | +48.4% |
| Income taxes | 67/77 | €3,352 | €3,927 | +€575 | +17.2% |
| Profit (loss) for the period | 9904 | €8,521 | €13,697 | +€5,176 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,521 | €13,697 | +€5,176 | +60.7% |
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 23 October 2026 via checked.be.