KAPSALON BEN: what changed
Two fiscal 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 BEN
Largest movements
- Cash +€7,794
up €7,794 (+33.5%), from €23,267 to €31,061
mainly Net result for the year (+€14,139) and Tax, wage and social debts (+€3,475)
- Tangible fixed assets +€854
up €854 (+4.0%), from €21,149 to €22,003
of which Other tangible fixed assets: +€1,614
- Reserves +€11,817
up €11,817 (+73.0%), from €16,195 to €28,011
- Tax, wage and social debts +€3,475
up €3,475 (+56.0%), from €6,207 to €9,682
- Trade debts -€3,234
down €3,234 (-61.2%), from €5,286 to €2,052
- Current portion of long-term debt -€2,155
down €2,155 (-95.7%), from €2,251 to €96
- Debts after one year -€1,758
down €1,758 (-19.3%), from €9,131 to €7,372
- Gross operating margin +€17,492
up €17,492 (+514.4%), from €3,401 to €20,893
- Taxes +€3,762
up €3,762 (+938.1%), from €401 to €4,162
- Depreciation +€224
up €224 (+19.1%), from €1,172 to €1,396
- Financial charges -€216
down €216 (-15.1%), from €1,433 to €1,217
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 | €45,269 | €53,414 | +€8,145 | +18.0% |
| Fixed assets | 21/28 | €21,149 | €22,003 | +€854 | +4.0% |
| Tangible fixed assets | 22/27 | €21,149 | €22,003 | +€854 | +4.0% |
| Plant, machinery and equipment | 23 | €4,898 | €4,353 | -€545 | -11.1% |
| Furniture and vehicles | 24 | €1,849 | €1,635 | -€215 | -11.6% |
| Other tangible fixed assets | 26 | €14,402 | €16,016 | +€1,614 | +11.2% |
| Current assets | 29/58 | €24,121 | €31,411 | +€7,290 | +30.2% |
| Amounts receivable within one year | 40/41 | €853 | €350 | -€503 | -59.0% |
| Trade receivables | 40 | €350 | €350 | = | 0.0% |
| Other amounts receivable | 41 | €503 | - | -€503 | |
| Cash at bank and in hand | 54/58 | €23,267 | €31,061 | +€7,794 | +33.5% |
| Total equity and liabilities | 10/49 | €45,269 | €53,414 | +€8,145 | +18.0% |
| Equity | 10/15 | €22,395 | €34,211 | +€11,817 | +52.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,195 | €28,011 | +€11,817 | +73.0% |
| Distributable reserves | 133 | €16,195 | €28,011 | +€11,817 | +73.0% |
| Amounts payable | 17/49 | €22,875 | €19,203 | -€3,672 | -16.1% |
| Amounts payable after more than one year | 17 | €9,131 | €7,372 | -€1,758 | -19.3% |
| Financial debts | 170/4 | €9,131 | €7,372 | -€1,758 | -19.3% |
| Amounts payable within one year | 42/48 | €13,744 | €11,830 | -€1,914 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €2,251 | €96 | -€2,155 | -95.7% |
| Trade debts | 44 | €5,286 | €2,052 | -€3,234 | -61.2% |
| Suppliers | 440/4 | €5,286 | €2,052 | -€3,234 | -61.2% |
| Taxes, remuneration and social security | 45 | €6,207 | €9,682 | +€3,475 | +56.0% |
| Taxes | 450/3 | €6,207 | €9,682 | +€3,475 | +56.0% |
| Remuneration, social security and pensions | 62 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,172 | €1,396 | +€224 | +19.1% |
| Gross operating margin | 9900 | €3,401 | €20,893 | +€17,492 | +514.4% |
| Operating profit (loss) | 9901 | €2,208 | €19,497 | +€17,289 | +783.2% |
| Financial income | 75/76B | €66 | €21 | -€45 | -68.1% |
| Recurring financial income | 75 | €66 | €21 | -€45 | -68.1% |
| Financial charges | 65/66B | €1,433 | €1,217 | -€216 | -15.1% |
| Recurring financial charges | 65 | €1,433 | €1,217 | -€216 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €841 | €18,301 | +€17,461 | +2077.2% |
| Income taxes | 67/77 | €401 | €4,162 | +€3,762 | +938.1% |
| Profit (loss) for the period | 9904 | €440 | €14,139 | +€13,699 | +3115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €440 | €14,139 | +€13,699 | +3115.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.