KAPLIAN: 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.
KAPLIAN
Largest movements
- Cash -€16,478
down €16,478 (-51.5%), from €31,977 to €15,499
mainly Tax, wage and social debts (-€16,255) and Receivables within one year (-€9,342)
- Tangible fixed assets -€10,525
down €10,525 (-29.9%), from €35,247 to €24,722
- Receivables within one year +€9,342
up €9,342 (+2060.5%), from €453 to €9,795
of which Other amounts receivable: +€9,765
- Tax, wage and social debts -€16,255
down €16,255 (-98.1%), from €16,562 to €307
of which Taxes: -€12,935
- Other debts -€1,771
down €1,771 (-13.2%), from €13,443 to €11,672
- Reserves -€1,000
down €1,000 (-2.8%), from €36,000 to €35,000
- Profit (loss) carried forward +€874
up €874 (+1027.8%), from €85 to €959
- Gross operating margin -€44,035
down €44,035 (-79.0%), from €55,730 to €11,696
- Taxes -€11,824
down €11,824 (-97.6%), from €12,111 to €287
- Depreciation +€3,672
up €3,672 (+53.6%), from €6,853 to €10,525
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.
Cash bridge derived
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 | €69,848 | €51,689 | -€18,159 | -26.0% |
| Fixed assets | 21/28 | €35,247 | €24,722 | -€10,525 | -29.9% |
| Tangible fixed assets | 22/27 | €35,247 | €24,722 | -€10,525 | -29.9% |
| Furniture and vehicles | 24 | €35,247 | €24,722 | -€10,525 | -29.9% |
| Current assets | 29/58 | €34,601 | €26,967 | -€7,634 | -22.1% |
| Amounts receivable within one year | 40/41 | €453 | €9,795 | +€9,342 | +2060.5% |
| Trade receivables | 40 | €424 | €0 | -€424 | -100.0% |
| Other amounts receivable | 41 | €30 | €9,795 | +€9,765 | +32671.2% |
| Cash at bank and in hand | 54/58 | €31,977 | €15,499 | -€16,478 | -51.5% |
| Deferred charges and accrued income | 490/1 | €2,170 | €1,673 | -€498 | -22.9% |
| Total equity and liabilities | 10/49 | €69,848 | €51,689 | -€18,159 | -26.0% |
| Equity | 10/15 | €38,585 | €38,459 | -€126 | -0.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,000 | €35,000 | -€1,000 | -2.8% |
| Distributable reserves | 133 | €36,000 | €35,000 | -€1,000 | -2.8% |
| Profit (loss) carried forward | 14 | €85 | €959 | +€874 | +1027.8% |
| Amounts payable | 17/49 | €31,263 | €13,231 | -€18,033 | -57.7% |
| Amounts payable within one year | 42/48 | €30,983 | €12,821 | -€18,163 | -58.6% |
| Trade debts | 44 | €978 | €841 | -€137 | -14.0% |
| Suppliers | 440/4 | €978 | €841 | -€137 | -14.0% |
| Taxes, remuneration and social security | 45 | €16,562 | €307 | -€16,255 | -98.1% |
| Taxes | 450/3 | €13,242 | €307 | -€12,935 | -97.7% |
| Remuneration and social security | 454/9 | €3,320 | €0 | -€3,320 | -100.0% |
| Other amounts payable | 47/48 | €13,443 | €11,672 | -€1,771 | -13.2% |
| Accrued charges and deferred income | 492/3 | €280 | €410 | +€130 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,853 | €10,525 | +€3,672 | +53.6% |
| Other operating charges | 640/8 | €384 | €537 | +€153 | +39.8% |
| Gross operating margin | 9900 | €55,730 | €11,696 | -€44,035 | -79.0% |
| Operating profit (loss) | 9901 | €48,493 | €633 | -€47,860 | -98.7% |
| Financial income | 75/76B | €25 | €3 | -€22 | -86.9% |
| Recurring financial income | 75 | €25 | €3 | -€22 | -86.9% |
| Financial charges | 65/66B | €322 | €475 | +€153 | +47.6% |
| Recurring financial charges | 65 | €322 | €475 | +€153 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €48,196 | €161 | -€48,035 | -99.7% |
| Income taxes | 67/77 | €12,111 | €287 | -€11,824 | -97.6% |
| Profit (loss) for the period | 9904 | €36,085 | -€126 | -€36,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,085 | -€126 | -€36,211 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.