KAPRI: 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.
KAPRI
Largest movements
- Tangible fixed assets -€29,457
down €29,457 (-4.6%), from €638,381 to €608,924
of which Land and buildings: -€30,068
- Profit (loss) carried forward -€17,273
down €17,273 (-7.7%), from -€224,331 to -€241,604
- Other debts -€13,734
down €13,734 (-8.6%), from €160,435 to €146,701
- Other operating charges -€1,424
down €1,424 (-14.1%), from €10,073 to €8,649
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 | €645,698 | €615,207 | -€30,491 | -4.7% |
| Fixed assets | 21/28 | €638,756 | €609,299 | -€29,457 | -4.6% |
| Tangible fixed assets | 22/27 | €638,381 | €608,924 | -€29,457 | -4.6% |
| Land and buildings | 22 | €627,903 | €597,835 | -€30,068 | -4.8% |
| Plant, machinery and equipment | 23 | €8,017 | €6,175 | -€1,842 | -23.0% |
| Furniture and vehicles | 24 | €2,461 | €4,913 | +€2,452 | +99.6% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €6,942 | €5,909 | -€1,034 | -14.9% |
| Cash at bank and in hand | 54/58 | €3,384 | €3,395 | +€11 | +0.3% |
| Deferred charges and accrued income | 490/1 | €3,559 | €2,513 | -€1,045 | -29.4% |
| Total equity and liabilities | 10/49 | €645,698 | €615,207 | -€30,491 | -4.7% |
| Equity | 10/15 | €227,670 | €210,397 | -€17,273 | -7.6% |
| Contributions | 10/11 | €452,000 | €452,000 | = | 0.0% |
| Capital | 10 | €452,000 | €452,000 | = | 0.0% |
| Issued capital | 100 | €452,000 | €452,000 | = | 0.0% |
| Reserves | 13 | €1 | €1 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1 | €1 | = | 0.0% |
| Legal reserve | 130 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,331 | -€241,604 | -€17,273 | -7.7% |
| Amounts payable | 17/49 | €418,028 | €404,810 | -€13,218 | -3.2% |
| Amounts payable after more than one year | 17 | €255,789 | €255,789 | = | 0.0% |
| Other amounts payable | 178/9 | €255,789 | €255,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €162,239 | €146,701 | -€15,538 | -9.6% |
| Trade debts | 44 | €1,629 | - | -€1,629 | |
| Suppliers | 440/4 | €1,629 | - | -€1,629 | |
| Taxes, remuneration and social security | 45 | €175 | - | -€175 | |
| Taxes | 450/3 | €175 | - | -€175 | |
| Other amounts payable | 47/48 | €160,435 | €146,701 | -€13,734 | -8.6% |
| Accrued charges and deferred income | 492/3 | - | €2,320 | +€2,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,753 | €66,641 | -€112 | -0.2% |
| Other operating charges | 640/8 | €10,073 | €8,649 | -€1,424 | -14.1% |
| Gross operating margin | 9900 | €59,037 | €58,589 | -€448 | -0.8% |
| Operating profit (loss) | 9901 | -€17,789 | -€16,701 | +€1,088 | +6.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €417 | €459 | +€42 | +10.2% |
| Recurring financial charges | 65 | €417 | €459 | +€42 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,205 | -€17,161 | +€1,045 | +5.7% |
| Income taxes | 67/77 | €167 | €113 | -€55 | -32.8% |
| Profit (loss) for the period | 9904 | -€18,373 | -€17,273 | +€1,100 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,373 | -€17,273 | +€1,100 | +6.0% |
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 14 October 2026 via checked.be.