Kapoor et Sons: 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 et Sons
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€18,311
up €18,311 (+15.9%), from €115,445 to €133,756
- Debts after one year -€13,893
down €13,893 (-96.7%), from €14,360 to €467
- Current portion of long-term debt -€7,152
down €7,152 (-39.2%), from €18,261 to €11,110
- Short-term financial debts -€6,493
down €6,493 (-54.3%), from €11,949 to €5,457
- Tax, wage and social debts +€6,150
up €6,150 (+29.3%), from €20,964 to €27,114
of which Taxes: +€6,150
- Gross operating margin +€9,502
up €9,502 (+44.2%), from €21,481 to €30,983
- Turnover +€6,466
up €6,466 (+19.9%), from €32,434 to €38,900
- Other operating charges -€4,052
down €4,052 (-48.4%), from €8,380 to €4,328
- Taxes +€3,959
up €3,959 (+159%), from €2,491 to €6,450
- Purchases and services -€3,036
down €3,036 (-27.7%), from €10,953 to €7,917
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 | €288,352 | €289,639 | +€1,287 | +0.4% |
| Fixed assets | 21/28 | €288,291 | €288,291 | = | 0.0% |
| Tangible fixed assets | 22/27 | €288,284 | €288,284 | = | 0.0% |
| Land and buildings | 22 | €288,284 | €288,284 | = | 0.0% |
| Financial fixed assets | 28 | €7 | €7 | = | 0.0% |
| Current assets | 29/58 | €60 | €1,347 | +€1,287 | +2,142% |
| Cash at bank and in hand | 54/58 | €60 | €1,347 | +€1,287 | +2,142% |
| Total equity and liabilities | 10/49 | €288,352 | €289,639 | +€1,287 | +0.4% |
| Equity | 10/15 | €136,037 | €154,348 | +€18,311 | +13.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,445 | €133,756 | +€18,311 | +15.9% |
| Amounts payable | 17/49 | €152,315 | €135,291 | -€17,024 | -11.2% |
| Amounts payable after more than one year | 17 | €14,360 | €467 | -€13,893 | -96.7% |
| Financial debts | 170/4 | €14,360 | €467 | -€13,893 | -96.7% |
| Amounts payable within one year | 42/48 | €137,955 | €134,824 | -€3,131 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €18,261 | €11,110 | -€7,152 | -39.2% |
| Financial debts | 43 | €11,949 | €5,457 | -€6,493 | -54.3% |
| Credit institutions | 430/8 | €11,949 | €5,457 | -€6,493 | -54.3% |
| Taxes, remuneration and social security | 45 | €20,964 | €27,114 | +€6,150 | +29.3% |
| Taxes | 450/3 | €11,596 | €17,746 | +€6,150 | +53.0% |
| Remuneration and social security | 454/9 | €9,368 | €9,368 | = | 0.0% |
| Other amounts payable | 47/48 | €86,780 | €91,144 | +€4,363 | +5.0% |
| Turnover | 70 | €32,434 | €38,900 | +€6,466 | +19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,953 | €7,917 | -€3,036 | -27.7% |
| Other operating charges | 640/8 | €8,380 | €4,328 | -€4,052 | -48.4% |
| Gross operating margin | 9900 | €21,481 | €30,983 | +€9,502 | +44.2% |
| Operating profit (loss) | 9901 | €13,101 | €26,655 | +€13,554 | +103% |
| Financial charges | 65/66B | €2,922 | €1,894 | -€1,028 | -35.2% |
| Recurring financial charges | 65 | €2,922 | €1,894 | -€1,028 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €10,179 | €24,761 | +€14,582 | +143% |
| Income taxes | 67/77 | €2,491 | €6,450 | +€3,959 | +159% |
| Profit (loss) for the period | 9904 | €7,689 | €18,311 | +€10,622 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €7,689 | €18,311 | +€10,622 | +138% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.