KAPAI: 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.
KAPAI
Largest movements
- Cash -€278
down €278 (-82.3%), from €337 to €60
mainly Net result for the year (-€2,878)
- Profit (loss) carried forward -€2,878
down €2,878 (-24.7%), from -€11,671 to -€14,549
- Other debts +€2,600
up €2,600 (+12.1%), from €21,508 to €24,108
- Gross operating margin -€555
down €555 (-27.1%), from -€2,051 to -€2,606
- Other operating charges -€239
down €239 (-66.9%), from €357 to €118
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,837 | €12,560 | -€278 | -2.2% |
| Fixed assets | 21/28 | €12,500 | €12,500 | = | 0.0% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €337 | €60 | -€278 | -82.3% |
| Cash at bank and in hand | 54/58 | €337 | €60 | -€278 | -82.3% |
| Total equity and liabilities | 10/49 | €12,837 | €12,560 | -€278 | -2.2% |
| Equity | 10/15 | -€8,671 | -€11,549 | -€2,878 | -33.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,671 | -€14,549 | -€2,878 | -24.7% |
| Amounts payable | 17/49 | €21,508 | €24,108 | +€2,600 | +12.1% |
| Amounts payable within one year | 42/48 | €21,508 | €24,108 | +€2,600 | +12.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,508 | €24,108 | +€2,600 | +12.1% |
| Other operating charges | 640/8 | €357 | €118 | -€239 | -66.9% |
| Gross operating margin | 9900 | -€2,051 | -€2,606 | -€555 | -27.1% |
| Operating profit (loss) | 9901 | -€2,407 | -€2,724 | -€316 | -13.1% |
| Financial charges | 65/66B | €150 | €154 | +€4 | +2.4% |
| Recurring financial charges | 65 | €150 | €154 | +€4 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,558 | -€2,878 | -€320 | -12.5% |
| Profit (loss) for the period | 9904 | -€2,558 | -€2,878 | -€320 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,558 | -€2,878 | -€320 | -12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.