KAPANZA: 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.
KAPANZA
Largest movements
- Receivables within one year -€3,722
down €3,722 (-96.6%), from €3,852 to €129
of which Other amounts receivable: -€2,136
- Cash -€167
down €167 (-23.4%), from €711 to €544
mainly Trade debts (-€4,168) and Net result for the year (-€2,429)
- Trade debts -€4,168
no longer reported in 2025 (was €4,168)
- Debts after one year +€3,000
new in 2025: €3,000
- Profit (loss) carried forward -€2,429
down €2,429 (-8.8%), from -€27,617 to -€30,046
- Tax, wage and social debts -€1,137
no longer reported in 2025 (was €1,137)
- Other debts +€846
up €846 (+5.0%), from €16,874 to €17,719
- Purchases and services -€7,542
down €7,542 (-75.6%), from €9,973 to €2,431
- Gross operating margin +€6,021
up €6,021 (+75.8%), from -€7,946 to -€1,925
- Turnover -€1,522
down €1,522 (-75.0%), from €2,028 to €506
- Other operating charges +€282
up €282 (+239%), from €118 to €400
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 | €4,563 | €674 | -€3,889 | -85.2% |
| Current assets | 29/58 | €4,563 | €674 | -€3,889 | -85.2% |
| Amounts receivable within one year | 40/41 | €3,852 | €129 | -€3,722 | -96.6% |
| Trade receivables | 40 | €1,586 | - | -€1,586 | |
| Other amounts receivable | 41 | €2,266 | €129 | -€2,136 | -94.3% |
| Cash at bank and in hand | 54/58 | €711 | €544 | -€167 | -23.4% |
| Total equity and liabilities | 10/49 | €4,563 | €674 | -€3,889 | -85.2% |
| Equity | 10/15 | -€17,617 | -€20,046 | -€2,429 | -13.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,617 | -€30,046 | -€2,429 | -8.8% |
| Amounts payable | 17/49 | €22,180 | €20,719 | -€1,460 | -6.6% |
| Amounts payable after more than one year | 17 | - | €3,000 | +€3,000 | |
| Financial debts | 170/4 | - | €3,000 | +€3,000 | |
| Amounts payable within one year | 42/48 | €22,180 | €17,719 | -€4,460 | -20.1% |
| Trade debts | 44 | €4,168 | - | -€4,168 | |
| Suppliers | 440/4 | €4,168 | - | -€4,168 | |
| Taxes, remuneration and social security | 45 | €1,137 | - | -€1,137 | |
| Taxes | 450/3 | €1,137 | - | -€1,137 | |
| Other amounts payable | 47/48 | €16,874 | €17,719 | +€846 | +5.0% |
| Turnover | 70 | €2,028 | €506 | -€1,522 | -75.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,973 | €2,431 | -€7,542 | -75.6% |
| Other operating charges | 640/8 | €118 | €400 | +€282 | +239% |
| Gross operating margin | 9900 | -€7,946 | -€1,925 | +€6,021 | +75.8% |
| Operating profit (loss) | 9901 | -€8,064 | -€2,325 | +€5,739 | +71.2% |
| Financial charges | 65/66B | €142 | €104 | -€38 | -26.6% |
| Recurring financial charges | 65 | €142 | €104 | -€38 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,205 | -€2,429 | +€5,777 | +70.4% |
| Profit (loss) for the period | 9904 | -€8,205 | -€2,429 | +€5,777 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,205 | -€2,429 | +€5,777 | +70.4% |
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 16 October 2026 via checked.be.