KAPLA STUDIO ARCHITECTE: 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 STUDIO ARCHITECTE
Largest movements
- Receivables within one year +€16,089
up €16,089 (+81.0%), from €19,869 to €35,958
of which Trade receivables: +€15,597
- Cash +€12,092
up €12,092 (+245%), from €4,939 to €17,031
mainly Accrued charges and deferred income (+€10,000) and Net result for the year (+€8,311)
- Tangible fixed assets +€2,915
up €2,915 (+538%), from €542 to €3,457
- Accrued charges and deferred income +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€8,311
up €8,311 (+204%), from €4,073 to €12,385
- Other debts +€6,474
new in 2025: €6,474
- Trade debts +€4,412
up €4,412 (+38.8%), from €11,381 to €15,793
- Tax, wage and social debts +€1,865
up €1,865 (+31.6%), from €5,895 to €7,761
- Gross operating margin +€9,010
up €9,010 (+156%), from €5,784 to €14,794
- Taxes +€2,370
up €2,370 (+148%), from €1,600 to €3,970
- Other operating charges +€1,076
up €1,076 (+280%), from €384 to €1,461
- Financial income -€355
no longer reported in 2025 (was €355)
- Depreciation +€215
up €215 (+60.9%), from €353 to €568
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 | €25,350 | €56,446 | +€31,096 | +123% |
| Fixed assets | 21/28 | €542 | €3,457 | +€2,915 | +538% |
| Tangible fixed assets | 22/27 | €542 | €3,457 | +€2,915 | +538% |
| Furniture and vehicles | 24 | €542 | €3,457 | +€2,915 | +538% |
| Current assets | 29/58 | €24,808 | €52,989 | +€28,181 | +114% |
| Amounts receivable within one year | 40/41 | €19,869 | €35,958 | +€16,089 | +81.0% |
| Trade receivables | 40 | €17,428 | €33,025 | +€15,597 | +89.5% |
| Other amounts receivable | 41 | €2,441 | €2,933 | +€492 | +20.2% |
| Cash at bank and in hand | 54/58 | €4,939 | €17,031 | +€12,092 | +245% |
| Total equity and liabilities | 10/49 | €25,350 | €56,446 | +€31,096 | +123% |
| Equity | 10/15 | €8,073 | €16,385 | +€8,311 | +103% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,073 | €12,385 | +€8,311 | +204% |
| Amounts payable | 17/49 | €17,276 | €40,061 | +€22,785 | +132% |
| Amounts payable within one year | 42/48 | €17,276 | €30,061 | +€12,785 | +74.0% |
| Financial debts | 43 | - | €33 | +€33 | |
| Credit institutions | 430/8 | - | €33 | +€33 | |
| Trade debts | 44 | €11,381 | €15,793 | +€4,412 | +38.8% |
| Suppliers | 440/4 | €11,381 | €15,793 | +€4,412 | +38.8% |
| Taxes, remuneration and social security | 45 | €5,895 | €7,761 | +€1,865 | +31.6% |
| Taxes | 450/3 | €5,895 | €7,761 | +€1,865 | +31.6% |
| Other amounts payable | 47/48 | - | €6,474 | +€6,474 | |
| Accrued charges and deferred income | 492/3 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €568 | +€215 | +60.9% |
| Other operating charges | 640/8 | €384 | €1,461 | +€1,076 | +280% |
| Gross operating margin | 9900 | €5,784 | €14,794 | +€9,010 | +156% |
| Operating profit (loss) | 9901 | €5,047 | €12,766 | +€7,719 | +153% |
| Financial income | 75/76B | €355 | - | -€355 | |
| Recurring financial income | 75 | €355 | - | -€355 | |
| Financial charges | 65/66B | €443 | €485 | +€42 | +9.5% |
| Recurring financial charges | 65 | €443 | €485 | +€42 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €4,960 | €12,281 | +€7,321 | +148% |
| Income taxes | 67/77 | €1,600 | €3,970 | +€2,370 | +148% |
| Profit (loss) for the period | 9904 | €3,360 | €8,311 | +€4,952 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €3,360 | €8,311 | +€4,952 | +147% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.