CAPRISS: 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.
CAPRISS
Largest movements
- Tangible fixed assets +€548,902
up €548,902 (+85.8%), from €640,066 to €1.2m
of which Land and buildings: +€586,018
- Receivables after one year +€309,528
new in 2025: €309,528
- Current investments +€273,000
new in 2025: €273,000
- Cash -€92,260
down €92,260 (-26.7%), from €345,058 to €252,798
mainly Investment in fixed assets (net) (-€635,998) and Receivables after one year (-€309,528)
- Receivables within one year +€25,032
new in 2025: €25,032
- Other debts +€436,397
up €436,397 (+137%), from €317,504 to €753,901
- Debts after one year +€409,725
up €409,725 (+662%), from €61,892 to €471,617
- Reserves +€399,000
up €399,000 (+2,978%), from €13,400 to €412,400
of which Non-distributable reserves: +€273,000
- Profit (loss) carried forward -€238,004
down €238,004 (-51.9%), from €458,294 to €220,290
- Provisions +€42,000
new in 2025: €42,000
- Gross operating margin +€50,285
up €50,285 (+15.9%), from €316,667 to €366,952
- Taxes +€30,025
up €30,025 (+91.0%), from €32,982 to €63,007
- Financial charges +€6,597
up €6,597 (+97.6%), from €6,755 to €13,352
- Depreciation +€5,610
up €5,610 (+7.4%), from €75,950 to €81,560
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 | €1,038,271 | €2,099,444 | +€1.1m | +102% |
| Formation expenses | 20 | - | €8,536 | +€8,536 | |
| Fixed assets | 21/28 | €643,066 | €1,188,968 | +€545,902 | +84.9% |
| Tangible fixed assets | 22/27 | €640,066 | €1,188,968 | +€548,902 | +85.8% |
| Land and buildings | 22 | €239,564 | €825,582 | +€586,018 | +245% |
| Plant, machinery and equipment | 23 | €347,271 | €309,715 | -€37,556 | -10.8% |
| Furniture and vehicles | 24 | €53,232 | €53,671 | +€439 | +0.8% |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €395,204 | €901,940 | +€506,735 | +128% |
| Amounts receivable after more than one year | 29 | - | €309,528 | +€309,528 | |
| Other amounts receivable | 291 | - | €309,528 | +€309,528 | |
| Stocks and contracts in progress | 3 | €50,146 | €41,581 | -€8,565 | -17.1% |
| Stocks | 30/36 | €50,146 | €41,581 | -€8,565 | -17.1% |
| Amounts receivable within one year | 40/41 | - | €25,032 | +€25,032 | |
| Trade receivables | 40 | - | €25,032 | +€25,032 | |
| Current investments | 50/53 | - | €273,000 | +€273,000 | |
| Cash at bank and in hand | 54/58 | €345,058 | €252,798 | -€92,260 | -26.7% |
| Total equity and liabilities | 10/49 | €1,038,271 | €2,099,444 | +€1.1m | +102% |
| Equity | 10/15 | €491,694 | €652,690 | +€160,996 | +32.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,400 | €412,400 | +€399,000 | +2,978% |
| Non-distributable reserves | 130/1 | €2,000 | €275,000 | +€273,000 | +13,650% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Own shares acquired | 1312 | - | €273,000 | +€273,000 | |
| Tax-exempt reserves | 132 | €11,400 | €137,400 | +€126,000 | +1,105% |
| Profit (loss) carried forward | 14 | €458,294 | €220,290 | -€238,004 | -51.9% |
| Provisions and deferred taxes | 16 | - | €42,000 | +€42,000 | |
| Deferred taxes | 168 | - | €42,000 | +€42,000 | |
| Amounts payable | 17/49 | €546,577 | €1,404,754 | +€858,177 | +157% |
| Amounts payable after more than one year | 17 | €61,892 | €471,617 | +€409,725 | +662% |
| Financial debts | 170/4 | €61,892 | €471,617 | +€409,725 | +662% |
| Amounts payable within one year | 42/48 | €484,685 | €933,137 | +€448,452 | +92.5% |
| Current portion of amounts payable after more than one year | 42 | €9,755 | €51,642 | +€41,887 | +429% |
| Trade debts | 44 | €104,348 | €63,689 | -€40,659 | -39.0% |
| Suppliers | 440/4 | €104,348 | €63,689 | -€40,659 | -39.0% |
| Taxes, remuneration and social security | 45 | €53,077 | €63,904 | +€10,827 | +20.4% |
| Taxes | 450/3 | €53,077 | €63,904 | +€10,827 | +20.4% |
| Other amounts payable | 47/48 | €317,504 | €753,901 | +€436,397 | +137% |
| Non-recurring operating income | 76A | €1,946 | €14,164 | +€12,218 | +628% |
| Remuneration, social security and pensions | 62 | €47,761 | €48,768 | +€1,007 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,950 | €81,560 | +€5,610 | +7.4% |
| Other operating charges | 640/8 | €10,421 | €8,113 | -€2,308 | -22.1% |
| Non-recurring operating charges | 66A | - | €84,611 | +€84,611 | |
| Gross operating margin | 9900 | €316,667 | €366,952 | +€50,285 | +15.9% |
| Operating profit (loss) | 9901 | €182,534 | €143,899 | -€38,636 | -21.2% |
| Financial income | 75/76B | €464 | €527 | +€63 | +13.6% |
| Recurring financial income | 75 | €464 | €527 | +€63 | +13.6% |
| Financial charges | 65/66B | €6,755 | €13,352 | +€6,597 | +97.6% |
| Recurring financial charges | 65 | €6,755 | €13,352 | +€6,597 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €176,243 | €131,074 | -€45,169 | -25.6% |
| Income taxes | 67/77 | €32,982 | €63,007 | +€30,025 | +91.0% |
| Profit (loss) for the period | 9904 | €143,261 | €68,067 | -€75,194 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €143,261 | €68,067 | -€75,194 | -52.5% |
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.