KAPS CONSUMABLES: 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.
KAPS CONSUMABLES
Largest movements
- Cash -€41,071
down €41,071 (-92.1%), from €44,603 to €3,533
mainly Other debts (-€50,000) and Tax, wage and social debts (-€33,318)
- Receivables within one year -€6,435
down €6,435 (-2.7%), from €241,929 to €235,495
of which Trade receivables: -€17,909
- Profit (loss) carried forward +€56,401
up €56,401 (+41.4%), from €136,257 to €192,658
- Other debts -€50,000
down €50,000 (-61.9%), from €80,772 to €30,772
- Tax, wage and social debts -€33,318
down €33,318 (-88.1%), from €37,835 to €4,518
- Current portion of long-term debt -€17,608
down €17,608 (-74.8%), from €23,556 to €5,947
- Debts after one year -€5,947
no longer reported in 2025 (was €5,947)
- Gross operating margin -€53,975
down €53,975 (-40.4%), from €133,556 to €79,581
- Taxes -€18,318
down €18,318 (-48.4%), from €37,835 to €19,518
- Other operating charges -€10,342
down €10,342 (-95.4%), from €10,841 to €500
- Financial charges -€3,395
down €3,395 (-88.8%), from €3,822 to €427
- Financial income -€1,746
no longer reported in 2025 (was €1,746)
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 | €293,993 | €243,745 | -€50,249 | -17.1% |
| Fixed assets | 21/28 | €7,338 | €4,602 | -€2,736 | -37.3% |
| Tangible fixed assets | 22/27 | €7,338 | €4,602 | -€2,736 | -37.3% |
| Furniture and vehicles | 24 | €7,338 | €4,602 | -€2,736 | -37.3% |
| Current assets | 29/58 | €286,655 | €239,142 | -€47,513 | -16.6% |
| Amounts receivable within one year | 40/41 | €241,929 | €235,495 | -€6,435 | -2.7% |
| Trade receivables | 40 | €18,865 | €956 | -€17,909 | -94.9% |
| Other amounts receivable | 41 | €223,064 | €234,539 | +€11,474 | +5.1% |
| Cash at bank and in hand | 54/58 | €44,603 | €3,533 | -€41,071 | -92.1% |
| Deferred charges and accrued income | 490/1 | €122 | €115 | -€7 | -6.0% |
| Total equity and liabilities | 10/49 | €293,993 | €243,745 | -€50,249 | -17.1% |
| Equity | 10/15 | €144,317 | €200,718 | +€56,401 | +39.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,257 | €192,658 | +€56,401 | +41.4% |
| Amounts payable | 17/49 | €149,676 | €43,026 | -€106,650 | -71.3% |
| Amounts payable after more than one year | 17 | €5,947 | - | -€5,947 | |
| Financial debts | 170/4 | €5,947 | - | -€5,947 | |
| Amounts payable within one year | 42/48 | €143,729 | €43,026 | -€100,702 | -70.1% |
| Current portion of amounts payable after more than one year | 42 | €23,556 | €5,947 | -€17,608 | -74.8% |
| Trade debts | 44 | €1,566 | €1,790 | +€224 | +14.3% |
| Suppliers | 440/4 | €1,566 | €1,790 | +€224 | +14.3% |
| Taxes, remuneration and social security | 45 | €37,835 | €4,518 | -€33,318 | -88.1% |
| Taxes | 450/3 | €37,835 | €4,518 | -€33,318 | -88.1% |
| Other amounts payable | 47/48 | €80,772 | €30,772 | -€50,000 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,736 | €2,736 | +€0 | 0.0% |
| Other operating charges | 640/8 | €10,841 | €500 | -€10,342 | -95.4% |
| Gross operating margin | 9900 | €133,556 | €79,581 | -€53,975 | -40.4% |
| Operating profit (loss) | 9901 | €119,979 | €76,346 | -€43,634 | -36.4% |
| Financial income | 75/76B | €1,746 | - | -€1,746 | |
| Recurring financial income | 75 | €1,746 | - | -€1,746 | |
| Financial charges | 65/66B | €3,822 | €427 | -€3,395 | -88.8% |
| Recurring financial charges | 65 | €3,822 | €427 | -€3,395 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €117,904 | €75,919 | -€41,985 | -35.6% |
| Income taxes | 67/77 | €37,835 | €19,518 | -€18,318 | -48.4% |
| Profit (loss) for the period | 9904 | €80,068 | €56,401 | -€23,667 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,068 | €56,401 | -€23,667 | -29.6% |
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 9 October 2026 via checked.be.