Feestkomitee Kappaert: 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.
What changed
Feestkomitee Kappaert
NACE 94.999, Other membership organisations
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,280
2024 · €8,188-€5,908
Equity
€52,401
2024 · €50,121+€2,280
Cash
€49,922
2024 · €49,967-€45
Balance sheet total
€52,651
2024 · €51,390+€1,261
Largest movements
Assets
- Stocks and contracts +€930
up €930, from €0 to €930
of which Stocks: +€930
Equity and liabilities
- Profit (loss) carried forward +€2,280
up €2,280 (+5.0%), from €45,907 to €48,186
Income statement
- Turnover -€47,032
no longer reported in 2025 (was €47,032)
- Gross operating margin -€4,055
down €4,055 (-47.0%), from €8,631 to €4,576
- Purchases and services +€2,912
up €2,912 (+7.1%), from €41,072 to €43,985
- Financial charges +€2,181
up €2,181 (+1,562%), from €140 to €2,321
of which Non-recurring financial charges: +€2,100
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.
Result 2024
€8,188
Gross operating margin
-€4,055
Write-downs
-€363
Other operating charges
+€239
Financial income
+€453
Financial charges
-€2,181
Result 2025
€2,280
raises the resultlowers the result
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.
From operations
-€45
Investment
€0
Financing
€0
Cash 2024
€49,967
From operations (derived)
-€45
Net result for the year
+€2,280
Stocks and contracts
-€930
Receivables within one year
-€376
Trade debts
-€317
Tax, wage and social debts
-€407
Accrued charges and deferred income
-€295
Cash 2025
€49,922
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,390 | €52,651 | +€1,261 | +2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €51,390 | €52,651 | +€1,261 | +2.5% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €930 | +€930 | |
| Stocks | 30/36 | €0 | €930 | +€930 | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,423 | €1,799 | +€376 | +26.4% |
| Trade receivables | 40 | €1,423 | €1,587 | +€164 | +11.5% |
| Other amounts receivable | 41 | €0 | €212 | +€212 | |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €49,967 | €49,922 | -€45 | -0.1% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €51,390 | €52,651 | +€1,261 | +2.5% |
| Equity | 10/15 | €50,121 | €52,401 | +€2,280 | +4.5% |
| Contributions | 10/11 | €4,214 | €4,214 | = | 0.0% |
| Capital | 10 | €4,214 | €4,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,907 | €48,186 | +€2,280 | +5.0% |
| Amounts payable | 17/49 | €1,269 | €250 | -€1,019 | -80.3% |
| Amounts payable within one year | 42/48 | €724 | - | -€724 | |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €317 | - | -€317 | |
| Suppliers | 440/4 | €317 | - | -€317 | |
| Taxes, remuneration and social security | 45 | €407 | - | -€407 | |
| Taxes | 450/3 | €407 | - | -€407 | |
| Accrued charges and deferred income | 492/3 | €545 | €250 | -€295 | -54.1% |
| Turnover | 70 | €47,032 | - | -€47,032 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €41,072 | €43,985 | +€2,912 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €363 | +€363 | |
| Other operating charges | 640/8 | €1,176 | €937 | -€239 | -20.3% |
| Gross operating margin | 9900 | €8,631 | €4,576 | -€4,055 | -47.0% |
| Operating profit (loss) | 9901 | €7,456 | €3,276 | -€4,180 | -56.1% |
| Financial income | 75/76B | €872 | €1,324 | +€453 | +52.0% |
| Recurring financial income | 75 | €872 | €1,324 | +€453 | +52.0% |
| Financial charges | 65/66B | €140 | €2,321 | +€2,181 | +1,562% |
| Recurring financial charges | 65 | €140 | €221 | +€81 | +58.1% |
| Non-recurring financial charges | 66B | - | €2,100 | +€2,100 | |
| Profit (loss) for the period before taxes | 9903 | €8,188 | €2,280 | -€5,908 | -72.2% |
| Profit (loss) for the period | 9904 | €8,188 | €2,280 | -€5,908 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,188 | €2,280 | -€5,908 | -72.2% |
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 20 October 2026 via checked.be.