VAN CAPPELLEN CLAUDIA: 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.
VAN CAPPELLEN CLAUDIA
Largest movements
- Tangible fixed assets -€10,693
down €10,693 (-5.5%), from €193,155 to €182,462
of which Land and buildings: -€19,219
- Cash +€2,789
up €2,789 (+63.7%), from €4,380 to €7,169
mainly Depreciation (+€22,202) and Other debts (+€18,760)
- Debts after one year -€42,704
down €42,704 (-28.0%), from €152,416 to €109,712
- Other debts +€18,760
new in 2025: €18,760
- Current portion of long-term debt +€5,925
up €5,925 (+28.5%), from €20,788 to €26,713
- Profit (loss) carried forward +€5,328
up €5,328, from -€1,028 to €4,300
- Purchases and services +€51,680
up €51,680 (+319%), from €16,216 to €67,896
- Other operating charges -€49,583
down €49,583 (-95.5%), from €51,893 to €2,310
- Gross operating margin -€43,260
down €43,260 (-54.6%), from €79,241 to €35,981
- Turnover +€6,420
up €6,420 (+6.7%), from €95,457 to €101,877
- Taxes +€1,358
new in 2025: €1,358
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 | €209,446 | €200,827 | -€8,619 | -4.1% |
| Fixed assets | 21/28 | €193,155 | €182,462 | -€10,693 | -5.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €193,155 | €182,462 | -€10,693 | -5.5% |
| Land and buildings | 22 | €189,225 | €170,006 | -€19,219 | -10.2% |
| Plant, machinery and equipment | 23 | €2,676 | €2,312 | -€364 | -13.6% |
| Furniture and vehicles | 24 | €1,254 | €10,145 | +€8,891 | +709% |
| Current assets | 29/58 | €16,291 | €18,365 | +€2,074 | +12.7% |
| Stocks and contracts in progress | 3 | €11,057 | €10,809 | -€248 | -2.2% |
| Stocks | 30/36 | €11,057 | €10,809 | -€248 | -2.2% |
| Amounts receivable within one year | 40/41 | €45 | €60 | +€15 | +34.3% |
| Other amounts receivable | 41 | €45 | €60 | +€15 | +34.3% |
| Cash at bank and in hand | 54/58 | €4,380 | €7,169 | +€2,789 | +63.7% |
| Deferred charges and accrued income | 490/1 | €809 | €327 | -€482 | -59.6% |
| Total equity and liabilities | 10/49 | €209,446 | €200,827 | -€8,619 | -4.1% |
| Equity | 10/15 | €30,810 | €38,138 | +€7,328 | +23.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €12,838 | €14,838 | +€2,000 | +15.6% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,838 | €13,838 | +€2,000 | +16.9% |
| Profit (loss) carried forward | 14 | -€1,028 | €4,300 | +€5,328 | |
| Investment grants | 15 | - | €0 | = | |
| Amounts payable | 17/49 | €178,636 | €162,689 | -€15,947 | -8.9% |
| Amounts payable after more than one year | 17 | €152,416 | €109,712 | -€42,704 | -28.0% |
| Financial debts | 170/4 | €152,416 | €109,712 | -€42,704 | -28.0% |
| Amounts payable within one year | 42/48 | €26,220 | €52,082 | +€25,862 | +98.6% |
| Current portion of amounts payable after more than one year | 42 | €20,788 | €26,713 | +€5,925 | +28.5% |
| Trade debts | 44 | €2,626 | €1,755 | -€871 | -33.2% |
| Suppliers | 440/4 | €2,626 | €1,755 | -€871 | -33.2% |
| Taxes, remuneration and social security | 45 | €2,806 | €4,854 | +€2,048 | +73.0% |
| Taxes | 450/3 | €2,806 | €2,994 | +€188 | +6.7% |
| Remuneration and social security | 454/9 | - | €1,860 | +€1,860 | |
| Other amounts payable | 47/48 | - | €18,760 | +€18,760 | |
| Accrued charges and deferred income | 492/3 | - | €895 | +€895 | |
| Turnover | 70 | €95,457 | €101,877 | +€6,420 | +6.7% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,216 | €67,896 | +€51,680 | +319% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,380 | €22,202 | +€822 | +3.8% |
| Other operating charges | 640/8 | €51,893 | €2,310 | -€49,583 | -95.5% |
| Gross operating margin | 9900 | €79,241 | €35,981 | -€43,260 | -54.6% |
| Operating profit (loss) | 9901 | €5,968 | €11,470 | +€5,502 | +92.2% |
| Financial income | 75/76B | €18 | €734 | +€716 | +3,976% |
| Recurring financial income | 75 | €18 | €734 | +€716 | +3,976% |
| Financial charges | 65/66B | €4,314 | €3,517 | -€797 | -18.5% |
| Recurring financial charges | 65 | €4,314 | €3,517 | -€797 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €1,672 | €8,686 | +€7,014 | +420% |
| Income taxes | 67/77 | - | €1,358 | +€1,358 | |
| Profit (loss) for the period | 9904 | €1,672 | €7,329 | +€5,657 | +338% |
| Transfer to tax-exempt reserves | 689 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,672 | €5,329 | +€3,657 | +219% |
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.