Kapla Solutions: 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.
Kapla Solutions
Largest movements
- Receivables within one year -€7,925
down €7,925 (-16.7%), from €47,432 to €39,507
of which Trade receivables: -€7,526
- Cash -€4,557
down €4,557 (-5.6%), from €82,046 to €77,489
mainly Contributions, distributions and other (-€108,396) and Tax, wage and social debts (-€30,741)
- Tax, wage and social debts -€30,741
down €30,741 (-95.0%), from €32,375 to €1,634
of which Remuneration and social security: -€18,000
- Other debts +€17,810
up €17,810 (+23.2%), from €76,730 to €94,541
- Gross operating margin +€25,478
up €25,478 (+22.8%), from €111,509 to €136,987
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 | €131,838 | €118,538 | -€13,300 | -10.1% |
| Fixed assets | 21/28 | €2,147 | €1,373 | -€774 | -36.1% |
| Tangible fixed assets | 22/27 | €2,147 | €1,373 | -€774 | -36.1% |
| Plant, machinery and equipment | 23 | €1,396 | €903 | -€493 | -35.3% |
| Furniture and vehicles | 24 | €751 | €470 | -€282 | -37.5% |
| Current assets | 29/58 | €129,691 | €117,165 | -€12,526 | -9.7% |
| Amounts receivable within one year | 40/41 | €47,432 | €39,507 | -€7,925 | -16.7% |
| Trade receivables | 40 | €42,526 | €35,000 | -€7,526 | -17.7% |
| Other amounts receivable | 41 | €4,906 | €4,507 | -€399 | -8.1% |
| Cash at bank and in hand | 54/58 | €82,046 | €77,489 | -€4,557 | -5.6% |
| Deferred charges and accrued income | 490/1 | €213 | €168 | -€45 | -20.9% |
| Total equity and liabilities | 10/49 | €131,838 | €118,538 | -€13,300 | -10.1% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €111,378 | €98,078 | -€13,300 | -11.9% |
| Amounts payable within one year | 42/48 | €109,878 | €96,578 | -€13,300 | -12.1% |
| Trade debts | 44 | €772 | €403 | -€370 | -47.9% |
| Suppliers | 440/4 | €772 | €403 | -€370 | -47.9% |
| Taxes, remuneration and social security | 45 | €32,375 | €1,634 | -€30,741 | -95.0% |
| Taxes | 450/3 | €14,375 | €1,634 | -€12,741 | -88.6% |
| Remuneration and social security | 454/9 | €18,000 | - | -€18,000 | |
| Other amounts payable | 47/48 | €76,730 | €94,541 | +€17,810 | +23.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €774 | +€529 | +216% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €111,509 | €136,987 | +€25,478 | +22.8% |
| Operating profit (loss) | 9901 | €110,877 | €135,813 | +€24,936 | +22.5% |
| Financial charges | 65/66B | €150 | €69 | -€81 | -53.8% |
| Recurring financial charges | 65 | €150 | €69 | -€81 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €110,727 | €135,744 | +€25,017 | +22.6% |
| Income taxes | 67/77 | €28,225 | €27,347 | -€877 | -3.1% |
| Profit (loss) for the period | 9904 | €82,502 | €108,396 | +€25,895 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,502 | €108,396 | +€25,895 | +31.4% |
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 21 October 2026 via checked.be.