KAPPER MED: 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.
KAPPER MED
Largest movements
- Cash +€2,001
up €2,001 (+223.1%), from €897 to €2,899
mainly Net result for the year (+€1,452) and Receivables within one year (+€350)
- Receivables within one year -€350
no longer reported in 2025 (was €350)
- Profit (loss) carried forward +€1,452
up €1,452 (+45.8%), from -€3,169 to -€1,717
- Trade debts +€248
up €248 (+67.3%), from €368 to €616
- Other debts -€48
no longer reported in 2025 (was €48)
- Gross operating margin +€3,981
up €3,981, from -€2,342 to €1,640
- Staff costs -€306
no longer reported in 2025 (was €306)
- Other operating charges +€126
new in 2025: €126
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 | €1,247 | €2,899 | +€1,651 | +132.4% |
| Current assets | 29/58 | €1,247 | €2,899 | +€1,651 | +132.4% |
| Amounts receivable within one year | 40/41 | €350 | - | -€350 | |
| Trade receivables | 40 | €350 | - | -€350 | |
| Cash at bank and in hand | 54/58 | €897 | €2,899 | +€2,001 | +223.1% |
| Total equity and liabilities | 10/49 | €1,247 | €2,899 | +€1,651 | +132.4% |
| Equity | 10/15 | €831 | €2,283 | +€1,452 | +174.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,169 | -€1,717 | +€1,452 | +45.8% |
| Amounts payable | 17/49 | €416 | €616 | +€200 | +47.9% |
| Amounts payable within one year | 42/48 | €416 | €616 | +€200 | +47.9% |
| Trade debts | 44 | €368 | €616 | +€248 | +67.3% |
| Suppliers | 440/4 | €368 | €616 | +€248 | +67.3% |
| Other amounts payable | 47/48 | €48 | - | -€48 | |
| Remuneration, social security and pensions | 62 | €306 | - | -€306 | |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | -€2,342 | €1,640 | +€3,981 | |
| Operating profit (loss) | 9901 | -€2,648 | €1,514 | +€4,162 | |
| Financial charges | 65/66B | €49 | €62 | +€13 | +27.3% |
| Recurring financial charges | 65 | €49 | €62 | +€13 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,697 | €1,452 | +€4,149 | |
| Profit (loss) for the period | 9904 | -€2,697 | €1,452 | +€4,149 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,697 | €1,452 | +€4,149 |
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 9 October 2026 via checked.be.