LE CAPRICE: what changed
Two fiscal 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 CAPRICE
Largest movements
- Tangible fixed assets -€11,179
down €11,179 (-9.6%), from €115,969 to €104,790
of which Land and buildings: -€11,281
- Cash -€8,290
down €8,290 (-35.8%), from €23,146 to €14,857
mainly Contributions, distributions and other (-€23,000) and Debts after one year (-€10,954)
- Receivables within one year -€4,897
down €4,897 (-6.8%), from €71,724 to €66,827
- Profit (loss) carried forward -€15,527
down €15,527 (-25.4%), from €61,174 to €45,647
- Debts after one year -€10,954
down €10,954 (-22.3%), from €49,139 to €38,185
- Tax, wage and social debts +€7,156
up €7,156 (+85.3%), from €8,386 to €15,543
of which Remuneration and social security: +€3,710
- Other debts -€7,000
down €7,000 (-23.3%), from €30,000 to €23,000
- Gross operating margin +€12,443
up €12,443 (+15.5%), from €80,528 to €92,971
- Staff costs +€8,218
up €8,218 (+14.8%), from €55,450 to €63,668
- Other operating charges +€4,129
up €4,129 (+257.0%), from €1,607 to €5,735
- Taxes -€2,797
down €2,797 (-58.7%), from €4,762 to €1,965
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.
Cash bridge derived
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 | €213,996 | €189,269 | -€24,727 | -11.6% |
| Fixed assets | 21/28 | €115,969 | €104,790 | -€11,179 | -9.6% |
| Tangible fixed assets | 22/27 | €115,969 | €104,790 | -€11,179 | -9.6% |
| Land and buildings | 22 | €106,529 | €95,248 | -€11,281 | -10.6% |
| Plant, machinery and equipment | 23 | €1,031 | €138 | -€893 | -86.6% |
| Furniture and vehicles | 24 | €5,669 | €7,056 | +€1,387 | +24.5% |
| Other tangible fixed assets | 26 | €2,740 | €2,348 | -€392 | -14.3% |
| Current assets | 29/58 | €98,027 | €84,479 | -€13,548 | -13.8% |
| Stocks and contracts in progress | 3 | €2,848 | €2,756 | -€92 | -3.2% |
| Stocks | 30/36 | €2,848 | €2,756 | -€92 | -3.2% |
| Amounts receivable within one year | 40/41 | €71,724 | €66,827 | -€4,897 | -6.8% |
| Other amounts receivable | 41 | €71,724 | €66,827 | -€4,897 | -6.8% |
| Cash at bank and in hand | 54/58 | €23,146 | €14,857 | -€8,290 | -35.8% |
| Deferred charges and accrued income | 490/1 | €309 | €39 | -€270 | -87.3% |
| Total equity and liabilities | 10/49 | €213,996 | €189,269 | -€24,727 | -11.6% |
| Equity | 10/15 | €94,878 | €79,351 | -€15,527 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,504 | €27,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,644 | €25,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,174 | €45,647 | -€15,527 | -25.4% |
| Amounts payable | 17/49 | €119,119 | €109,918 | -€9,201 | -7.7% |
| Amounts payable after more than one year | 17 | €49,139 | €38,185 | -€10,954 | -22.3% |
| Financial debts | 170/4 | €49,139 | €38,185 | -€10,954 | -22.3% |
| Amounts payable within one year | 42/48 | €69,980 | €71,733 | +€1,753 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €10,708 | €10,954 | +€246 | +2.3% |
| Trade debts | 44 | €20,885 | €22,236 | +€1,351 | +6.5% |
| Suppliers | 440/4 | €20,885 | €22,236 | +€1,351 | +6.5% |
| Taxes, remuneration and social security | 45 | €8,386 | €15,543 | +€7,156 | +85.3% |
| Taxes | 450/3 | €684 | €4,130 | +€3,446 | +504.0% |
| Remuneration and social security | 454/9 | €7,703 | €11,413 | +€3,710 | +48.2% |
| Other amounts payable | 47/48 | €30,000 | €23,000 | -€7,000 | -23.3% |
| Remuneration, social security and pensions | 62 | €55,450 | €63,668 | +€8,218 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,814 | €14,849 | +€36 | +0.2% |
| Other operating charges | 640/8 | €1,607 | €5,735 | +€4,129 | +257.0% |
| Gross operating margin | 9900 | €80,528 | €92,971 | +€12,443 | +15.5% |
| Operating profit (loss) | 9901 | €8,657 | €8,718 | +€60 | +0.7% |
| Financial income | 75/76B | €4,187 | €4,008 | -€179 | -4.3% |
| Recurring financial income | 75 | €4,187 | €4,008 | -€179 | -4.3% |
| Financial charges | 65/66B | €4,144 | €3,287 | -€856 | -20.7% |
| Recurring financial charges | 65 | €4,144 | €3,287 | -€856 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €8,701 | €9,438 | +€738 | +8.5% |
| Income taxes | 67/77 | €4,762 | €1,965 | -€2,797 | -58.7% |
| Profit (loss) for the period | 9904 | €3,939 | €7,473 | +€3,534 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,939 | €7,473 | +€3,534 | +89.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.