KAPRISS: 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.
KAPRISS
Largest movements
- Cash -€27,835
down €27,835 (-68.3%), from €40,727 to €12,892
mainly Trade debts (-€26,305) and Stocks and contracts (-€18,316)
- Stocks and contracts +€18,316
up €18,316 (+10.3%), from €178,694 to €197,010
- Receivables within one year +€11,472
up €11,472 (+39.3%), from €29,153 to €40,625
of which Trade receivables: +€10,191
- Trade debts -€26,305
down €26,305 (-16.3%), from €161,751 to €135,446
- Profit (loss) carried forward +€15,429
up €15,429 (+32.6%), from €47,386 to €62,815
- Other debts +€9,450
up €9,450 (+268%), from €3,525 to €12,975
- Tax, wage and social debts +€2,874
up €2,874 (+67.2%), from €4,277 to €7,151
- Gross operating margin +€15,160
up €15,160 (+1,024%), from €1,480 to €16,640
- Taxes +€3,548
up €3,548 (+400%), from €887 to €4,435
- Financial charges -€2,279
down €2,279 (-65.0%), from €3,505 to €1,227
- Financial income -€830
down €830 (-12.7%), from €6,540 to €5,711
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 | €250,230 | €251,678 | +€1,449 | +0.6% |
| Fixed assets | 21/28 | €1,655 | €1,151 | -€504 | -30.5% |
| Tangible fixed assets | 22/27 | €1,292 | €788 | -€504 | -39.0% |
| Plant, machinery and equipment | 23 | €1,292 | €788 | -€504 | -39.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €248,574 | €250,527 | +€1,953 | +0.8% |
| Stocks and contracts in progress | 3 | €178,694 | €197,010 | +€18,316 | +10.3% |
| Stocks | 30/36 | €178,694 | €197,010 | +€18,316 | +10.3% |
| Amounts receivable within one year | 40/41 | €29,153 | €40,625 | +€11,472 | +39.3% |
| Trade receivables | 40 | €20,265 | €30,456 | +€10,191 | +50.3% |
| Other amounts receivable | 41 | €8,888 | €10,169 | +€1,281 | +14.4% |
| Cash at bank and in hand | 54/58 | €40,727 | €12,892 | -€27,835 | -68.3% |
| Total equity and liabilities | 10/49 | €250,230 | €251,678 | +€1,449 | +0.6% |
| Equity | 10/15 | €80,676 | €96,105 | +€15,429 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,690 | €14,690 | = | 0.0% |
| Distributable reserves | 133 | €14,690 | €14,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,386 | €62,815 | +€15,429 | +32.6% |
| Amounts payable | 17/49 | €169,553 | €155,573 | -€13,981 | -8.2% |
| Amounts payable within one year | 42/48 | €169,553 | €155,573 | -€13,981 | -8.2% |
| Trade debts | 44 | €161,751 | €135,446 | -€26,305 | -16.3% |
| Suppliers | 440/4 | €161,751 | €135,446 | -€26,305 | -16.3% |
| Taxes, remuneration and social security | 45 | €4,277 | €7,151 | +€2,874 | +67.2% |
| Taxes | 450/3 | €4,277 | €7,151 | +€2,874 | +67.2% |
| Other amounts payable | 47/48 | €3,525 | €12,975 | +€9,450 | +268% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €504 | = | 0.0% |
| Other operating charges | 640/8 | €643 | €755 | +€111 | +17.3% |
| Gross operating margin | 9900 | €1,480 | €16,640 | +€15,160 | +1,024% |
| Operating profit (loss) | 9901 | €332 | €15,381 | +€15,048 | +4,530% |
| Financial income | 75/76B | €6,540 | €5,711 | -€830 | -12.7% |
| Recurring financial income | 75 | €6,540 | €5,711 | -€830 | -12.7% |
| Financial charges | 65/66B | €3,505 | €1,227 | -€2,279 | -65.0% |
| Recurring financial charges | 65 | €3,505 | €1,227 | -€2,279 | -65.0% |
| Profit (loss) for the period before taxes | 9903 | €3,368 | €19,865 | +€16,497 | +490% |
| Income taxes | 67/77 | €887 | €4,435 | +€3,548 | +400% |
| Profit (loss) for the period | 9904 | €2,480 | €15,429 | +€12,949 | +522% |
| Profit (loss) for the period to be appropriated | 9905 | €2,480 | €15,429 | +€12,949 | +522% |
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 20 October 2026 via checked.be.