Kapa Consult: 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.
Kapa Consult
Largest movements
- Cash -€4,325
down €4,325 (-41.8%), from €10,343 to €6,019
mainly Other debts (-€44,347)
- Receivables within one year -€1,876
down €1,876 (-11.1%), from €16,924 to €15,049
of which Trade receivables: -€1,238
- Tangible fixed assets -€515
down €515 (-94.0%), from €548 to €33
- Other debts -€44,347
down €44,347 (-52.8%), from €83,977 to €39,630
- Profit (loss) carried forward +€35,821
up €35,821 (+47.0%), from -€76,164 to -€40,342
- Trade debts +€1,258
up €1,258 (+61,064%), from €2 to €1,260
- Tax, wage and social debts +€552
new in 2025: €552
- Other operating charges -€19,606
down €19,606 (-64.0%), from €30,615 to €11,009
- Gross operating margin +€3,524
up €3,524 (+8.0%), from €43,873 to €47,397
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 | €27,816 | €21,100 | -€6,715 | -24.1% |
| Fixed assets | 21/28 | €548 | €33 | -€515 | -94.0% |
| Tangible fixed assets | 22/27 | €548 | €33 | -€515 | -94.0% |
| Furniture and vehicles | 24 | €548 | €33 | -€515 | -94.0% |
| Current assets | 29/58 | €27,268 | €21,067 | -€6,200 | -22.7% |
| Amounts receivable within one year | 40/41 | €16,924 | €15,049 | -€1,876 | -11.1% |
| Trade receivables | 40 | €14,876 | €13,638 | -€1,238 | -8.3% |
| Other amounts receivable | 41 | €2,048 | €1,411 | -€637 | -31.1% |
| Cash at bank and in hand | 54/58 | €10,343 | €6,019 | -€4,325 | -41.8% |
| Total equity and liabilities | 10/49 | €27,816 | €21,100 | -€6,715 | -24.1% |
| Equity | 10/15 | -€56,164 | -€20,342 | +€35,821 | +63.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,164 | -€40,342 | +€35,821 | +47.0% |
| Amounts payable | 17/49 | €83,979 | €41,443 | -€42,537 | -50.7% |
| Amounts payable within one year | 42/48 | €83,979 | €41,443 | -€42,537 | -50.7% |
| Trade debts | 44 | €2 | €1,260 | +€1,258 | +61,064% |
| Suppliers | 440/4 | €2 | €1,260 | +€1,258 | +61,064% |
| Taxes, remuneration and social security | 45 | - | €552 | +€552 | |
| Taxes | 450/3 | - | €552 | +€552 | |
| Other amounts payable | 47/48 | €83,977 | €39,630 | -€44,347 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €515 | -€418 | -44.8% |
| Other operating charges | 640/8 | €30,615 | €11,009 | -€19,606 | -64.0% |
| Gross operating margin | 9900 | €43,873 | €47,397 | +€3,524 | +8.0% |
| Operating profit (loss) | 9901 | €12,326 | €35,873 | +€23,547 | +191% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €108 | €52 | -€57 | -52.3% |
| Recurring financial charges | 65 | €108 | €52 | -€57 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €12,225 | €35,821 | +€23,596 | +193% |
| Profit (loss) for the period | 9904 | €12,225 | €35,821 | +€23,596 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €12,225 | €35,821 | +€23,596 | +193% |
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 25 October 2026 via checked.be.