KAPSALON AMIR: 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.
KAPSALON AMIR
Largest movements
- Tangible fixed assets +€53,048
new in 2025: €53,048
- Cash -€12,010
down €12,010 (-61.0%), from €19,683 to €7,673
mainly Investment in fixed assets (net) (-€55,416) and Tax, wage and social debts (-€3,685)
- Receivables within one year -€988
down €988 (-16.8%), from €5,867 to €4,880
- Debts after one year +€26,546
new in 2025: €26,546
- Other debts +€12,897
new in 2025: €12,897
- Current portion of long-term debt +€6,406
new in 2025: €6,406
- Tax, wage and social debts -€3,685
down €3,685 (-47.2%), from €7,811 to €4,126
of which Remuneration and social security: -€2,181
- Profit (loss) carried forward -€3,593
down €3,593 (-119%), from -€3,025 to -€6,618
- Depreciation +€2,368
new in 2025: €2,368
- Gross operating margin -€2,076
down €2,076 (-35.4%), from €5,869 to €3,793
- Staff costs +€1,892
new in 2025: €1,892
- Financial charges +€1,011
up €1,011 (+133%), from €762 to €1,772
- Other operating charges -€655
down €655 (-35.8%), from €1,832 to €1,177
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 | €25,550 | €65,600 | +€40,050 | +157% |
| Fixed assets | 21/28 | - | €53,048 | +€53,048 | |
| Tangible fixed assets | 22/27 | - | €53,048 | +€53,048 | |
| Furniture and vehicles | 24 | - | €53,048 | +€53,048 | |
| Current assets | 29/58 | €25,550 | €12,553 | -€12,997 | -50.9% |
| Amounts receivable within one year | 40/41 | €5,867 | €4,880 | -€988 | -16.8% |
| Other amounts receivable | 41 | €5,867 | €4,880 | -€988 | -16.8% |
| Cash at bank and in hand | 54/58 | €19,683 | €7,673 | -€12,010 | -61.0% |
| Total equity and liabilities | 10/49 | €25,550 | €65,600 | +€40,050 | +157% |
| Equity | 10/15 | €15,575 | €11,982 | -€3,593 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,025 | -€6,618 | -€3,593 | -119% |
| Amounts payable | 17/49 | €9,975 | €53,619 | +€43,644 | +438% |
| Amounts payable after more than one year | 17 | - | €26,546 | +€26,546 | |
| Financial debts | 170/4 | - | €26,546 | +€26,546 | |
| Amounts payable within one year | 42/48 | €9,975 | €27,073 | +€17,098 | +171% |
| Current portion of amounts payable after more than one year | 42 | - | €6,406 | +€6,406 | |
| Trade debts | 44 | €2,164 | €3,644 | +€1,480 | +68.4% |
| Suppliers | 440/4 | €2,164 | €3,644 | +€1,480 | +68.4% |
| Taxes, remuneration and social security | 45 | €7,811 | €4,126 | -€3,685 | -47.2% |
| Taxes | 450/3 | €3,991 | €2,487 | -€1,505 | -37.7% |
| Remuneration and social security | 454/9 | €3,820 | €1,639 | -€2,181 | -57.1% |
| Other amounts payable | 47/48 | - | €12,897 | +€12,897 | |
| Non-recurring operating income | 76A | - | €12,900 | +€12,900 | |
| Remuneration, social security and pensions | 62 | - | €1,892 | +€1,892 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,368 | +€2,368 | |
| Other operating charges | 640/8 | €1,832 | €1,177 | -€655 | -35.8% |
| Gross operating margin | 9900 | €5,869 | €3,793 | -€2,076 | -35.4% |
| Operating profit (loss) | 9901 | €4,037 | -€1,644 | -€5,681 | |
| Financial income | 75/76B | €217 | - | -€217 | |
| Recurring financial income | 75 | €217 | - | -€217 | |
| Financial charges | 65/66B | €762 | €1,772 | +€1,011 | +133% |
| Recurring financial charges | 65 | €762 | €1,772 | +€1,011 | +133% |
| Profit (loss) for the period before taxes | 9903 | €3,492 | -€3,416 | -€6,909 | |
| Income taxes | 67/77 | €620 | €177 | -€443 | -71.4% |
| Profit (loss) for the period | 9904 | €2,872 | -€3,593 | -€6,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,872 | -€3,593 | -€6,466 |
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.