KAPPA - CONSULT: 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.
KAPPA - CONSULT
Largest movements
- Cash +€13,145
up €13,145 (+18.7%), from €70,443 to €83,588
mainly Net result for the year (+€11,379) and Deferred charges and accrued income (+€4,355)
- Tangible fixed assets +€4,528
up €4,528 (+146%), from €3,105 to €7,633
- Receivables within one year +€4,373
up €4,373 (+27.2%), from €16,090 to €20,463
of which Trade receivables: +€4,303
- Deferred charges and accrued income -€4,355
down €4,355 (-87.1%), from €5,000 to €645
- Receivables after one year -€1,750
down €1,750 (-5.4%), from €32,555 to €30,805
- Profit (loss) carried forward +€11,379
up €11,379 (+48.9%), from €23,265 to €34,644
- Provisions +€3,957
up €3,957 (+120%), from €3,293 to €7,250
- Purchases and services -€4,892
down €4,892 (-4.6%), from €106,271 to €101,379
- Turnover -€3,356
down €3,356 (-2.7%), from €123,718 to €120,362
- Gross operating margin +€1,536
up €1,536 (+8.8%), from €17,447 to €18,983
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 | €127,193 | €143,134 | +€15,941 | +12.5% |
| Fixed assets | 21/28 | €3,105 | €7,633 | +€4,528 | +146% |
| Tangible fixed assets | 22/27 | €3,105 | €7,633 | +€4,528 | +146% |
| Plant, machinery and equipment | 23 | €3,105 | €7,633 | +€4,528 | +146% |
| Current assets | 29/58 | €124,088 | €135,501 | +€11,413 | +9.2% |
| Amounts receivable after more than one year | 29 | €32,555 | €30,805 | -€1,750 | -5.4% |
| Other amounts receivable | 291 | €32,555 | €30,805 | -€1,750 | -5.4% |
| Amounts receivable within one year | 40/41 | €16,090 | €20,463 | +€4,373 | +27.2% |
| Trade receivables | 40 | €15,762 | €20,065 | +€4,303 | +27.3% |
| Other amounts receivable | 41 | €328 | €398 | +€70 | +21.3% |
| Cash at bank and in hand | 54/58 | €70,443 | €83,588 | +€13,145 | +18.7% |
| Deferred charges and accrued income | 490/1 | €5,000 | €645 | -€4,355 | -87.1% |
| Total equity and liabilities | 10/49 | €127,193 | €143,134 | +€15,941 | +12.5% |
| Equity | 10/15 | €120,731 | €132,110 | +€11,379 | +9.4% |
| Reserves | 13 | €97,466 | €97,466 | = | 0.0% |
| Distributable reserves | 133 | €97,466 | €97,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,265 | €34,644 | +€11,379 | +48.9% |
| Provisions and deferred taxes | 16 | €3,293 | €7,250 | +€3,957 | +120% |
| Provisions for liabilities and charges | 160/5 | €3,293 | €7,250 | +€3,957 | +120% |
| Taxes | 161 | €3,293 | €7,250 | +€3,957 | +120% |
| Amounts payable | 17/49 | €3,169 | €3,774 | +€605 | +19.1% |
| Amounts payable within one year | 42/48 | €3,039 | €3,774 | +€735 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €227 | - | -€227 | |
| Trade debts | 44 | €1,393 | €2,241 | +€848 | +60.9% |
| Suppliers | 440/4 | €1,393 | €2,241 | +€848 | +60.9% |
| Taxes, remuneration and social security | 45 | €1,419 | €1,533 | +€114 | +8.0% |
| Taxes | 450/3 | €1,419 | €1,533 | +€114 | +8.0% |
| Accrued charges and deferred income | 492/3 | €130 | - | -€130 | |
| Turnover | 70 | €123,718 | €120,362 | -€3,356 | -2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,271 | €101,379 | -€4,892 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,189 | €4,254 | -€935 | -18.0% |
| Other operating charges | 640/8 | €860 | €578 | -€282 | -32.8% |
| Non-recurring operating charges | 66A | €350 | - | -€350 | |
| Gross operating margin | 9900 | €17,447 | €18,983 | +€1,536 | +8.8% |
| Operating profit (loss) | 9901 | €11,048 | €14,151 | +€3,103 | +28.1% |
| Financial income | 75/76B | €1,750 | €1,478 | -€272 | -15.5% |
| Recurring financial income | 75 | €1,750 | €1,478 | -€272 | -15.5% |
| Financial charges | 65/66B | €341 | €292 | -€49 | -14.4% |
| Recurring financial charges | 65 | €341 | €292 | -€49 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €12,457 | €15,337 | +€2,880 | +23.1% |
| Income taxes | 67/77 | €3,292 | €3,958 | +€666 | +20.2% |
| Profit (loss) for the period | 9904 | €9,165 | €11,379 | +€2,214 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,165 | €11,379 | +€2,214 | +24.2% |
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 17 October 2026 via checked.be.