VAN DE CAPPELLE: 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.
VAN DE CAPPELLE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Taxes +€109
up €109 (+469.3%), from €23 to €133
- Financial income +€100
up €100 (+9.6%), from €1,035 to €1,134
- Other operating charges +€3
up €3 (+0.6%), from €513 to €517
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.
Cash bridge derived
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 | €79,475 | €79,972 | +€497 | +0.6% |
| Current assets | 29/58 | €79,475 | €79,972 | +€497 | +0.6% |
| Amounts receivable within one year | 40/41 | €79,418 | €79,915 | +€497 | +0.6% |
| Other amounts receivable | 41 | €79,418 | €79,915 | +€497 | +0.6% |
| Cash at bank and in hand | 54/58 | €57 | €57 | = | 0.0% |
| Total equity and liabilities | 10/49 | €79,475 | €79,972 | +€497 | +0.6% |
| Equity | 10/15 | €79,452 | €79,816 | +€364 | +0.5% |
| Contributions | 10/11 | €8,750 | €8,750 | = | 0.0% |
| Capital | 10 | €8,750 | €8,750 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €11,250 | €11,250 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,702 | €69,066 | +€364 | +0.5% |
| Amounts payable | 17/49 | €23 | €156 | +€133 | +569.3% |
| Amounts payable within one year | 42/48 | €23 | €156 | +€133 | +569.3% |
| Taxes, remuneration and social security | 45 | €23 | €156 | +€133 | +569.3% |
| Taxes | 450/3 | €23 | €156 | +€133 | +569.3% |
| Other operating charges | 640/8 | €513 | €517 | +€3 | +0.6% |
| Gross operating margin | 9900 | -€121 | -€121 | = | 0.0% |
| Operating profit (loss) | 9901 | -€634 | -€638 | -€3 | -0.5% |
| Financial income | 75/76B | €1,035 | €1,134 | +€100 | +9.6% |
| Recurring financial income | 75 | €1,035 | €1,134 | +€100 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €400 | €497 | +€97 | +24.1% |
| Income taxes | 67/77 | €23 | €133 | +€109 | +469.3% |
| Profit (loss) for the period | 9904 | €377 | €364 | -€13 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €377 | €364 | -€13 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.