KAPSALON BOGAERTS: 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 BOGAERTS
Largest movements
- Tangible fixed assets +€3,751
up €3,751 (+108%), from €3,468 to €7,219
of which Furniture and vehicles: +€4,599
- Receivables within one year +€3,570
up €3,570 (+54.0%), from €6,617 to €10,188
of which Trade receivables: +€3,532
- Stocks and contracts +€2,119
up €2,119 (+14.3%), from €14,800 to €16,919
- Other debts +€5,290
up €5,290 (+23.1%), from €22,900 to €28,190
- Trade debts +€2,709
up €2,709 (+22.2%), from €12,191 to €14,900
- Profit (loss) carried forward +€1,720
up €1,720 (+5.2%), from -€33,226 to -€31,505
- Gross operating margin -€3,006
down €3,006 (-18.7%), from €16,050 to €13,045
- Depreciation +€801
up €801 (+52.0%), from €1,540 to €2,341
- Staff costs +€161
up €161 (+2.8%), from €5,689 to €5,850
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,516 | €50,024 | +€9,508 | +23.5% |
| Fixed assets | 21/28 | €3,468 | €7,219 | +€3,751 | +108% |
| Tangible fixed assets | 22/27 | €3,468 | €7,219 | +€3,751 | +108% |
| Plant, machinery and equipment | 23 | €721 | €506 | -€215 | -29.8% |
| Furniture and vehicles | 24 | €848 | €5,447 | +€4,599 | +542% |
| Other tangible fixed assets | 26 | €1,899 | €1,266 | -€633 | -33.3% |
| Current assets | 29/58 | €37,049 | €42,806 | +€5,757 | +15.5% |
| Stocks and contracts in progress | 3 | €14,800 | €16,919 | +€2,119 | +14.3% |
| Stocks | 30/36 | €14,800 | €16,919 | +€2,119 | +14.3% |
| Amounts receivable within one year | 40/41 | €6,617 | €10,188 | +€3,570 | +54.0% |
| Trade receivables | 40 | €6,617 | €10,150 | +€3,532 | +53.4% |
| Other amounts receivable | 41 | - | €38 | +€38 | |
| Cash at bank and in hand | 54/58 | €15,123 | €14,701 | -€422 | -2.8% |
| Deferred charges and accrued income | 490/1 | €508 | €998 | +€490 | +96.5% |
| Total equity and liabilities | 10/49 | €40,516 | €50,024 | +€9,508 | +23.5% |
| Equity | 10/15 | -€359 | €1,362 | +€1,720 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,467 | €20,467 | = | 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% |
| Distributable reserves | 133 | €18,607 | €18,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,226 | -€31,505 | +€1,720 | +5.2% |
| Amounts payable | 17/49 | €40,875 | €48,663 | +€7,788 | +19.1% |
| Amounts payable within one year | 42/48 | €40,747 | €48,663 | +€7,916 | +19.4% |
| Trade debts | 44 | €12,191 | €14,900 | +€2,709 | +22.2% |
| Suppliers | 440/4 | €12,191 | €14,900 | +€2,709 | +22.2% |
| Taxes, remuneration and social security | 45 | €5,656 | €5,572 | -€84 | -1.5% |
| Taxes | 450/3 | €4,829 | €5,191 | +€362 | +7.5% |
| Remuneration and social security | 454/9 | €827 | €382 | -€446 | -53.9% |
| Other amounts payable | 47/48 | €22,900 | €28,190 | +€5,290 | +23.1% |
| Accrued charges and deferred income | 492/3 | €129 | - | -€129 | |
| Remuneration, social security and pensions | 62 | €5,689 | €5,850 | +€161 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,540 | €2,341 | +€801 | +52.0% |
| Other operating charges | 640/8 | €2,306 | €2,230 | -€77 | -3.3% |
| Gross operating margin | 9900 | €16,050 | €13,045 | -€3,006 | -18.7% |
| Operating profit (loss) | 9901 | €6,514 | €2,624 | -€3,891 | -59.7% |
| Financial income | 75/76B | €17 | €17 | -€1 | -4.5% |
| Recurring financial income | 75 | €17 | €17 | -€1 | -4.5% |
| Financial charges | 65/66B | €627 | €605 | -€22 | -3.4% |
| Recurring financial charges | 65 | €627 | €605 | -€22 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €5,905 | €2,035 | -€3,870 | -65.5% |
| Income taxes | 67/77 | €303 | €315 | +€12 | +3.9% |
| Profit (loss) for the period | 9904 | €5,602 | €1,720 | -€3,882 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,602 | €1,720 | -€3,882 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.