KAPOOR: 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.
KAPOOR
Largest movements
- Cash +€16,004
up €16,004 (+961%), from €1,665 to €17,670
mainly Trade debts (+€9,839) and Net result for the year (+€5,385)
- Receivables within one year +€4,430
up €4,430 (+116%), from €3,807 to €8,237
of which Trade receivables: +€3,225
- Stocks and contracts -€4,115
down €4,115 (-8.0%), from €51,673 to €47,558
- Trade debts +€9,839
up €9,839 (+2,869%), from €343 to €10,182
- Reserves +€5,385
up €5,385 (+21.0%), from €25,595 to €30,980
of which Distributable reserves: +€5,385
- Current portion of long-term debt -€2,824
down €2,824 (-100%), from €2,824 to €0
- Tax, wage and social debts +€2,803
up €2,803 (+109%), from €2,561 to €5,365
- Depreciation -€3,138
down €3,138 (-92.6%), from €3,390 to €252
- Other operating charges +€2,704
up €2,704 (+143%), from €1,893 to €4,597
- Gross operating margin -€1,347
down €1,347 (-7.9%), from €17,121 to €15,774
- Financial charges +€601
up €601 (+29.8%), from €2,017 to €2,618
- Taxes +€482
up €482 (+19.7%), from €2,442 to €2,923
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,276 | €75,816 | +€15,540 | +25.8% |
| Fixed assets | 21/28 | €2,603 | €2,352 | -€252 | -9.7% |
| Tangible fixed assets | 22/27 | €503 | €252 | -€252 | -50.0% |
| Plant, machinery and equipment | 23 | €503 | €252 | -€252 | -50.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €57,673 | €73,464 | +€15,791 | +27.4% |
| Stocks and contracts in progress | 3 | €51,673 | €47,558 | -€4,115 | -8.0% |
| Stocks | 30/36 | €51,673 | €47,558 | -€4,115 | -8.0% |
| Amounts receivable within one year | 40/41 | €3,807 | €8,237 | +€4,430 | +116% |
| Trade receivables | 40 | - | €3,225 | +€3,225 | |
| Other amounts receivable | 41 | €3,807 | €5,012 | +€1,205 | +31.6% |
| Cash at bank and in hand | 54/58 | €1,665 | €17,670 | +€16,004 | +961% |
| Deferred charges and accrued income | 490/1 | €528 | €0 | -€528 | -100% |
| Total equity and liabilities | 10/49 | €60,276 | €75,816 | +€15,540 | +25.8% |
| Equity | 10/15 | €44,195 | €49,580 | +€5,385 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,595 | €30,980 | +€5,385 | +21.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,735 | €29,120 | +€5,385 | +22.7% |
| Amounts payable | 17/49 | €16,081 | €26,236 | +€10,155 | +63.1% |
| Amounts payable within one year | 42/48 | €16,081 | €26,236 | +€10,155 | +63.1% |
| Current portion of amounts payable after more than one year | 42 | €2,824 | €0 | -€2,824 | -100% |
| Financial debts | 43 | €9,991 | €9,995 | +€4 | 0.0% |
| Credit institutions | 430/8 | €9,991 | €9,995 | +€4 | 0.0% |
| Trade debts | 44 | €343 | €10,182 | +€9,839 | +2,869% |
| Suppliers | 440/4 | €343 | €10,182 | +€9,839 | +2,869% |
| Taxes, remuneration and social security | 45 | €2,561 | €5,365 | +€2,803 | +109% |
| Taxes | 450/3 | €2,561 | €5,365 | +€2,803 | +109% |
| Other amounts payable | 47/48 | €362 | €695 | +€333 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,390 | €252 | -€3,138 | -92.6% |
| Other operating charges | 640/8 | €1,893 | €4,597 | +€2,704 | +143% |
| Gross operating margin | 9900 | €17,121 | €15,774 | -€1,347 | -7.9% |
| Operating profit (loss) | 9901 | €11,839 | €10,925 | -€914 | -7.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +750% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +750% |
| Financial charges | 65/66B | €2,017 | €2,618 | +€601 | +29.8% |
| Recurring financial charges | 65 | €2,017 | €2,618 | +€601 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €9,822 | €8,308 | -€1,514 | -15.4% |
| Income taxes | 67/77 | €2,442 | €2,923 | +€482 | +19.7% |
| Profit (loss) for the period | 9904 | €7,381 | €5,385 | -€1,996 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,381 | €5,385 | -€1,996 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.