Kaprijke: 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.
Kaprijke
Largest movements
- Receivables within one year +€629,787
up €629,787 (+523%), from €120,408 to €750,195
of which Trade receivables: +€611,242
- Tangible fixed assets -€39,859
down €39,859 (-16.3%), from €244,853 to €204,993
of which Land and buildings: -€49,575
- Current portion of long-term debt +€466,430
up €466,430 (+1,198%), from €38,934 to €505,364
- Tax, wage and social debts +€106,483
up €106,483 (+168%), from €63,491 to €169,974
of which Remuneration and social security: +€85,263
- Accrued charges and deferred income +€43,118
new in 2025: €43,118
- Other debts -€15,730
down €15,730 (-3.5%), from €447,822 to €432,092
- Gross operating margin -€37,029
down €37,029 (-9.6%), from €384,004 to €346,975
- Financial income -€15,237
down €15,237 (-99.3%), from €15,348 to €110
of which Non-recurring financial income: -€12,808
- Taxes -€13,883
down €13,883 (-79.9%), from €17,366 to €3,483
- Staff costs +€9,028
up €9,028 (+3.3%), from €273,893 to €282,920
- Depreciation +€4,516
up €4,516 (+9.6%), from €47,039 to €51,555
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 | €778,015 | €1,378,107 | +€600,092 | +77.1% |
| Fixed assets | 21/28 | €564,853 | €524,993 | -€39,859 | -7.1% |
| Tangible fixed assets | 22/27 | €244,853 | €204,993 | -€39,859 | -16.3% |
| Land and buildings | 22 | €227,624 | €178,049 | -€49,575 | -21.8% |
| Plant, machinery and equipment | 23 | €15,030 | €15,030 | = | 0.0% |
| Furniture and vehicles | 24 | €2,199 | €11,915 | +€9,716 | +442% |
| Financial fixed assets | 28 | €320,000 | €320,000 | = | 0.0% |
| Current assets | 29/58 | €213,162 | €853,114 | +€639,952 | +300% |
| Amounts receivable within one year | 40/41 | €120,408 | €750,195 | +€629,787 | +523% |
| Trade receivables | 40 | €9,624 | €620,866 | +€611,242 | +6,351% |
| Other amounts receivable | 41 | €110,783 | €129,329 | +€18,546 | +16.7% |
| Cash at bank and in hand | 54/58 | €92,755 | €100,344 | +€7,590 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €2,575 | +€2,575 | |
| Total equity and liabilities | 10/49 | €778,015 | €1,378,107 | +€600,092 | +77.1% |
| Equity | 10/15 | €109,317 | €110,050 | +€734 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €89,317 | €90,050 | +€734 | +0.8% |
| Tax-exempt reserves | 132 | €3,287 | €3,287 | = | 0.0% |
| Distributable reserves | 133 | €86,030 | €86,764 | +€734 | +0.9% |
| Amounts payable | 17/49 | €668,698 | €1,268,057 | +€599,359 | +89.6% |
| Amounts payable after more than one year | 17 | €117,510 | €117,510 | = | 0.0% |
| Financial debts | 170/4 | €117,510 | €117,510 | = | 0.0% |
| Amounts payable within one year | 42/48 | €551,189 | €1,107,429 | +€556,241 | +101% |
| Current portion of amounts payable after more than one year | 42 | €38,934 | €505,364 | +€466,430 | +1,198% |
| Trade debts | 44 | €941 | - | -€941 | |
| Suppliers | 440/4 | €941 | - | -€941 | |
| Taxes, remuneration and social security | 45 | €63,491 | €169,974 | +€106,483 | +168% |
| Taxes | 450/3 | €44,806 | €66,026 | +€21,220 | +47.4% |
| Remuneration and social security | 454/9 | €18,685 | €103,947 | +€85,263 | +456% |
| Other amounts payable | 47/48 | €447,822 | €432,092 | -€15,730 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €43,118 | +€43,118 | |
| Remuneration, social security and pensions | 62 | €273,893 | €282,920 | +€9,028 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,039 | €51,555 | +€4,516 | +9.6% |
| Other operating charges | 640/8 | €6,975 | €3,491 | -€3,485 | -50.0% |
| Gross operating margin | 9900 | €384,004 | €346,975 | -€37,029 | -9.6% |
| Operating profit (loss) | 9901 | €56,097 | €9,009 | -€47,089 | -83.9% |
| Financial income | 75/76B | €15,348 | €110 | -€15,237 | -99.3% |
| Recurring financial income | 75 | €2,539 | €110 | -€2,429 | -95.7% |
| Non-recurring financial income | 76B | €12,808 | - | -€12,808 | |
| Financial charges | 65/66B | €6,423 | €4,903 | -€1,521 | -23.7% |
| Recurring financial charges | 65 | €6,423 | €4,903 | -€1,521 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €65,022 | €4,216 | -€60,805 | -93.5% |
| Income taxes | 67/77 | €17,366 | €3,483 | -€13,883 | -79.9% |
| Profit (loss) for the period | 9904 | €47,656 | €734 | -€46,922 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,656 | €734 | -€46,922 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.