CAPABLE: 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.
CAPABLE
Largest movements
- Receivables within one year +€54,991
up €54,991 (+18.6%), from €295,077 to €350,068
of which Trade receivables: +€55,598
- Cash +€44,851
up €44,851 (+162%), from €27,622 to €72,472
mainly Trade debts (+€75,308) and Tax, wage and social debts (+€24,007)
- Trade debts +€75,308
up €75,308 (+44.5%), from €169,397 to €244,705
- Tax, wage and social debts +€24,007
up €24,007 (+245%), from €9,785 to €33,792
- Turnover -€106,960
down €106,960 (-6.7%), from €1.6m to €1.5m
- Goods and materials -€106,960
down €106,960 (-6.7%), from €1.6m to €1.5m
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 | €327,492 | €424,540 | +€97,048 | +29.6% |
| Fixed assets | 21/28 | €2,436 | €2,000 | -€436 | -17.9% |
| Tangible fixed assets | 22/27 | €436 | - | -€436 | |
| Furniture and vehicles | 24 | €436 | - | -€436 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €325,056 | €422,540 | +€97,484 | +30.0% |
| Amounts receivable within one year | 40/41 | €295,077 | €350,068 | +€54,991 | +18.6% |
| Trade receivables | 40 | €288,052 | €343,650 | +€55,598 | +19.3% |
| Other amounts receivable | 41 | €7,025 | €6,418 | -€607 | -8.6% |
| Cash at bank and in hand | 54/58 | €27,622 | €72,472 | +€44,851 | +162% |
| Deferred charges and accrued income | 490/1 | €2,358 | - | -€2,358 | |
| Total equity and liabilities | 10/49 | €327,492 | €424,540 | +€97,048 | +29.6% |
| Equity | 10/15 | €138,459 | €140,203 | +€1,745 | +1.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,459 | €30,203 | +€1,745 | +6.1% |
| Amounts payable | 17/49 | €189,034 | €284,337 | +€95,303 | +50.4% |
| Amounts payable within one year | 42/48 | €189,034 | €284,337 | +€95,303 | +50.4% |
| Trade debts | 44 | €169,397 | €244,705 | +€75,308 | +44.5% |
| Suppliers | 440/4 | €169,397 | €244,705 | +€75,308 | +44.5% |
| Advances received on contracts in progress | 46 | €9,851 | €5,840 | -€4,011 | -40.7% |
| Taxes, remuneration and social security | 45 | €9,785 | €33,792 | +€24,007 | +245% |
| Taxes | 450/3 | €9,785 | €33,792 | +€24,007 | +245% |
| Operating income | 70/76A | €1,616,383 | €1,504,838 | -€111,545 | -6.9% |
| Turnover | 70 | €1,593,964 | €1,487,004 | -€106,960 | -6.7% |
| Other operating income | 74 | €22,419 | €17,833 | -€4,586 | -20.5% |
| Operating charges | 60/66A | €1,612,133 | €1,501,950 | -€110,183 | -6.8% |
| Goods for resale, raw materials and consumables | 60 | €1,593,964 | €1,487,004 | -€106,960 | -6.7% |
| Purchases | 600/8 | €1,593,964 | €1,487,004 | -€106,960 | -6.7% |
| Services and other goods | 61 | €16,984 | €14,255 | -€2,729 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €436 | = | 0.0% |
| Other operating charges | 640/8 | €748 | €254 | -€494 | -66.0% |
| Operating profit (loss) | 9901 | €4,250 | €2,888 | -€1,363 | -32.1% |
| Financial charges | 65/66B | €1,763 | €562 | -€1,202 | -68.1% |
| Recurring financial charges | 65 | €1,763 | €562 | -€1,202 | -68.1% |
| Debt charges | 650 | €1,763 | €562 | -€1,202 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €2,487 | €2,326 | -€161 | -6.5% |
| Income taxes | 67/77 | €375 | €582 | +€207 | +55.3% |
| Taxes | 670/3 | €375 | €582 | +€207 | +55.3% |
| Profit (loss) for the period | 9904 | €2,112 | €1,745 | -€368 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,112 | €1,745 | -€368 | -17.4% |
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 1 November 2026 via checked.be.