BESPOKE KAP: 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.
BESPOKE KAP
Largest movements
- Cash -€1,727
down €1,727 (-24.8%), from €6,954 to €5,227
mainly Other debts (-€3,915)
- Other debts -€3,915
no longer reported in 2025 (was €3,915)
- Tax, wage and social debts +€1,156
up €1,156 (+2634.1%), from €44 to €1,200
of which Remuneration and social security: +€1,200
- Profit (loss) carried forward +€988
up €988 (+32.5%), from €3,039 to €4,027
- Gross operating margin -€690
down €690 (-29.7%), from €2,320 to €1,631
- Other operating charges -€469
no longer reported in 2025 (was €469)
- Taxes +€435
new in 2025: €435
- Financial charges +€181
up €181 (+706.9%), from €26 to €207
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 | €6,998 | €5,227 | -€1,771 | -25.3% |
| Current assets | 29/58 | €6,998 | €5,227 | -€1,771 | -25.3% |
| Amounts receivable within one year | 40/41 | €44 | - | -€44 | |
| Other amounts receivable | 41 | €44 | - | -€44 | |
| Cash at bank and in hand | 54/58 | €6,954 | €5,227 | -€1,727 | -24.8% |
| Total equity and liabilities | 10/49 | €6,998 | €5,227 | -€1,771 | -25.3% |
| Equity | 10/15 | €3,039 | €4,027 | +€988 | +32.5% |
| Profit (loss) carried forward | 14 | €3,039 | €4,027 | +€988 | +32.5% |
| Amounts payable | 17/49 | €3,959 | €1,200 | -€2,759 | -69.7% |
| Amounts payable within one year | 42/48 | €3,959 | €1,200 | -€2,759 | -69.7% |
| Taxes, remuneration and social security | 45 | €44 | €1,200 | +€1,156 | +2634.1% |
| Taxes | 450/3 | €44 | - | -€44 | |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €3,915 | - | -€3,915 | |
| Other operating charges | 640/8 | €469 | - | -€469 | |
| Gross operating margin | 9900 | €2,320 | €1,631 | -€690 | -29.7% |
| Operating profit (loss) | 9901 | €1,851 | €1,631 | -€221 | -11.9% |
| Financial charges | 65/66B | €26 | €207 | +€181 | +706.9% |
| Recurring financial charges | 65 | €26 | €207 | +€181 | +706.9% |
| Profit (loss) for the period before taxes | 9903 | €1,826 | €1,423 | -€402 | -22.0% |
| Income taxes | 67/77 | - | €435 | +€435 | |
| Profit (loss) for the period | 9904 | €1,826 | €988 | -€837 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,826 | €988 | -€837 | -45.9% |
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 8 October 2026 via checked.be.