KAPIE CONSULT: what changed
KAPIE CONSULT
Largest movements
- Cash +€106,227
up €106,227 (+107%), from €99,053 to €205,280
mainly Net result for the year (+€141,916) and Tax, wage and social debts (+€23,569)
- Current investments +€36,000
up €36,000 (+120%), from €30,000 to €66,000
- Receivables within one year +€28,976
up €28,976 (+506%), from €5,722 to €34,697
of which Trade receivables: +€28,695
- Profit (loss) carried forward +€141,916
up €141,916 (+137%), from €103,955 to €245,870
- Tax, wage and social debts +€23,569
up €23,569 (+54.6%), from €43,136 to €66,704
of which Taxes: +€21,742
- Trade debts +€3,660
up €3,660 (+146%), from €2,502 to €6,162
- Gross operating margin +€52,599
up €52,599 (+38.2%), from €137,679 to €190,279
- Taxes +€13,091
up €13,091 (+44.9%), from €29,173 to €42,264
- Depreciation +€2,567
up €2,567 (+74.0%), from €3,470 to €6,037
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,592 | €320,737 | +€169,144 | +112% |
| Fixed assets | 21/28 | €15,985 | €13,170 | -€2,814 | -17.6% |
| Tangible fixed assets | 22/27 | €15,985 | €13,170 | -€2,814 | -17.6% |
| Furniture and vehicles | 24 | €13,569 | €11,004 | -€2,566 | -18.9% |
| Other tangible fixed assets | 26 | €2,415 | €2,166 | -€249 | -10.3% |
| Current assets | 29/58 | €135,607 | €307,566 | +€171,959 | +127% |
| Amounts receivable within one year | 40/41 | €5,722 | €34,697 | +€28,976 | +506% |
| Trade receivables | 40 | - | €28,695 | +€28,695 | |
| Other amounts receivable | 41 | €5,722 | €6,002 | +€280 | +4.9% |
| Current investments | 50/53 | €30,000 | €66,000 | +€36,000 | +120% |
| Cash at bank and in hand | 54/58 | €99,053 | €205,280 | +€106,227 | +107% |
| Deferred charges and accrued income | 490/1 | €833 | €1,589 | +€756 | +90.7% |
| Total equity and liabilities | 10/49 | €151,592 | €320,737 | +€169,144 | +112% |
| Equity | 10/15 | €105,955 | €247,870 | +€141,916 | +134% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,955 | €245,870 | +€141,916 | +137% |
| Amounts payable | 17/49 | €45,638 | €72,866 | +€27,229 | +59.7% |
| Amounts payable within one year | 42/48 | €45,638 | €72,866 | +€27,229 | +59.7% |
| Trade debts | 44 | €2,502 | €6,162 | +€3,660 | +146% |
| Suppliers | 440/4 | €2,502 | €6,162 | +€3,660 | +146% |
| Taxes, remuneration and social security | 45 | €43,136 | €66,704 | +€23,569 | +54.6% |
| Taxes | 450/3 | €43,136 | €64,878 | +€21,742 | +50.4% |
| Remuneration and social security | 454/9 | - | €1,826 | +€1,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €6,037 | +€2,567 | +74.0% |
| Other operating charges | 640/8 | €1,035 | €394 | -€642 | -62.0% |
| Gross operating margin | 9900 | €137,679 | €190,279 | +€52,599 | +38.2% |
| Operating profit (loss) | 9901 | €133,174 | €183,848 | +€50,674 | +38.1% |
| Financial income | 75/76B | - | €599 | +€599 | |
| Recurring financial income | 75 | - | €599 | +€599 | |
| Financial charges | 65/66B | €47 | €268 | +€221 | +472% |
| Recurring financial charges | 65 | €47 | €268 | +€221 | +472% |
| Profit (loss) for the period before taxes | 9903 | €133,128 | €184,179 | +€51,052 | +38.3% |
| Income taxes | 67/77 | €29,173 | €42,264 | +€13,091 | +44.9% |
| Profit (loss) for the period | 9904 | €103,955 | €141,916 | +€37,961 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €103,955 | €141,916 | +€37,961 | +36.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.