KAPSALON AMIRO: 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 AMIRO
Largest movements
- Cash -€1,796
down €1,796 (-29.2%), from €6,161 to €4,365
mainly Other debts (-€1,700) and Net result for the year (-€1,293)
- Receivables within one year +€342
new in 2025: €342
- Tax, wage and social debts +€1,732
up €1,732 (+443%), from €391 to €2,123
- Other debts -€1,700
no longer reported in 2025 (was €1,700)
- Profit (loss) carried forward -€1,293
down €1,293 (-1,047%), from -€123 to -€1,416
- Trade debts -€194
no longer reported in 2025 (was €194)
- Gross operating margin -€504
down €504 (-203%), from -€248 to -€752
- Other operating charges -€83
down €83 (-15.7%), from €528 to €445
- Financial charges +€50
up €50 (+112%), from €45 to €95
- Taxes -€30
no longer reported in 2025 (was €30)
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 | €6,161 | €4,707 | -€1,454 | -23.6% |
| Current assets | 29/58 | €6,161 | €4,707 | -€1,454 | -23.6% |
| Amounts receivable within one year | 40/41 | - | €342 | +€342 | |
| Other amounts receivable | 41 | - | €342 | +€342 | |
| Cash at bank and in hand | 54/58 | €6,161 | €4,365 | -€1,796 | -29.2% |
| Total equity and liabilities | 10/49 | €6,161 | €4,707 | -€1,454 | -23.6% |
| Equity | 10/15 | €3,877 | €2,584 | -€1,293 | -33.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123 | -€1,416 | -€1,293 | -1,047% |
| Amounts payable | 17/49 | €2,284 | €2,123 | -€162 | -7.1% |
| Amounts payable within one year | 42/48 | €2,284 | €2,123 | -€162 | -7.1% |
| Trade debts | 44 | €194 | - | -€194 | |
| Suppliers | 440/4 | €194 | - | -€194 | |
| Taxes, remuneration and social security | 45 | €391 | €2,123 | +€1,732 | +443% |
| Taxes | 450/3 | €391 | €2,123 | +€1,732 | +443% |
| Other amounts payable | 47/48 | €1,700 | - | -€1,700 | |
| Other operating charges | 640/8 | €528 | €445 | -€83 | -15.7% |
| Gross operating margin | 9900 | -€248 | -€752 | -€504 | -203% |
| Operating profit (loss) | 9901 | -€776 | -€1,197 | -€421 | -54.3% |
| Financial charges | 65/66B | €45 | €95 | +€50 | +112% |
| Recurring financial charges | 65 | €45 | €95 | +€50 | +112% |
| Profit (loss) for the period before taxes | 9903 | -€821 | -€1,293 | -€472 | -57.5% |
| Income taxes | 67/77 | €30 | - | -€30 | |
| Profit (loss) for the period | 9904 | -€851 | -€1,293 | -€442 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€851 | -€1,293 | -€442 | -51.9% |
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.