KAPSALON COOLS: 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 COOLS
Largest movements
- Tangible fixed assets -€6,689
down €6,689 (-24.2%), from €27,680 to €20,991
of which Furniture and vehicles: -€5,241
- Cash +€5,640
up €5,640 (+24.6%), from €22,922 to €28,562
mainly Other debts (+€20,498) and Depreciation (+€6,687)
- Receivables within one year -€1,542
down €1,542 (-14.9%), from €10,353 to €8,811
of which Other amounts receivable: -€960
- Deferred charges and accrued income -€933
down €933 (-70.0%), from €1,333 to €400
- Reserves -€29,008
down €29,008 (-86.2%), from €33,634 to €4,626
- Other debts +€20,498
new in 2025: €20,498
- Profit (loss) carried forward +€14,784
no longer reported in 2025 (was -€14,784)
- Tax, wage and social debts -€7,868
down €7,868 (-38.8%), from €20,282 to €12,414
of which Remuneration and social security: -€6,414
- Debts after one year -€4,658
down €4,658 (-36.2%), from €12,884 to €8,226
- Gross operating margin +€15,834
up €15,834 (+24.8%), from €63,807 to €79,641
- Staff costs -€2,076
down €2,076 (-3.1%), from €66,686 to €64,610
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 | €72,262 | €69,095 | -€3,167 | -4.4% |
| Fixed assets | 21/28 | €27,700 | €21,011 | -€6,689 | -24.1% |
| Tangible fixed assets | 22/27 | €27,680 | €20,991 | -€6,689 | -24.2% |
| Plant, machinery and equipment | 23 | €1,602 | €533 | -€1,069 | -66.7% |
| Furniture and vehicles | 24 | €18,587 | €13,346 | -€5,241 | -28.2% |
| Other tangible fixed assets | 26 | €7,491 | €7,112 | -€379 | -5.1% |
| Financial fixed assets | 28 | €20 | €20 | +€0 | +0.9% |
| Current assets | 29/58 | €44,562 | €48,084 | +€3,522 | +7.9% |
| Stocks and contracts in progress | 3 | €9,954 | €10,311 | +€357 | +3.6% |
| Stocks | 30/36 | €9,954 | €10,311 | +€357 | +3.6% |
| Amounts receivable within one year | 40/41 | €10,353 | €8,811 | -€1,542 | -14.9% |
| Trade receivables | 40 | €582 | - | -€582 | |
| Other amounts receivable | 41 | €9,771 | €8,811 | -€960 | -9.8% |
| Cash at bank and in hand | 54/58 | €22,922 | €28,562 | +€5,640 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,333 | €400 | -€933 | -70.0% |
| Total equity and liabilities | 10/49 | €72,262 | €69,095 | -€3,167 | -4.4% |
| Equity | 10/15 | €32,794 | €18,570 | -€14,224 | -43.4% |
| Contributions | 10/11 | €13,944 | €13,944 | -€0 | 0.0% |
| Reserves | 13 | €33,634 | €4,626 | -€29,008 | -86.2% |
| Distributable reserves | 133 | €33,634 | €4,626 | -€29,008 | -86.2% |
| Profit (loss) carried forward | 14 | -€14,784 | - | +€14,784 | |
| Amounts payable | 17/49 | €39,467 | €50,525 | +€11,058 | +28.0% |
| Amounts payable after more than one year | 17 | €12,884 | €8,226 | -€4,658 | -36.2% |
| Financial debts | 170/4 | €12,884 | €8,226 | -€4,658 | -36.2% |
| Amounts payable within one year | 42/48 | €26,583 | €42,299 | +€15,716 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €4,461 | €4,657 | +€196 | +4.4% |
| Trade debts | 44 | €1,840 | €4,730 | +€2,890 | +157.0% |
| Suppliers | 440/4 | €1,840 | €4,730 | +€2,890 | +157.0% |
| Taxes, remuneration and social security | 45 | €20,282 | €12,414 | -€7,868 | -38.8% |
| Taxes | 450/3 | €6,167 | €4,714 | -€1,453 | -23.6% |
| Remuneration and social security | 454/9 | €14,114 | €7,700 | -€6,414 | -45.4% |
| Other amounts payable | 47/48 | - | €20,498 | +€20,498 | |
| Remuneration, social security and pensions | 62 | €66,686 | €64,610 | -€2,076 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,645 | €6,687 | +€42 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€106 | - | +€106 | |
| Other operating charges | 640/8 | €1,338 | €1,720 | +€382 | +28.5% |
| Gross operating margin | 9900 | €63,807 | €79,641 | +€15,834 | +24.8% |
| Operating profit (loss) | 9901 | -€10,756 | €6,624 | +€17,380 | |
| Financial income | 75/76B | €25 | €515 | +€490 | +1930.0% |
| Recurring financial income | 75 | €25 | €515 | +€490 | +1930.0% |
| Financial charges | 65/66B | €1,000 | €744 | -€256 | -25.6% |
| Recurring financial charges | 65 | €1,000 | €744 | -€256 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,730 | €6,395 | +€18,125 | |
| Income taxes | 67/77 | €128 | €121 | -€7 | -5.5% |
| Profit (loss) for the period | 9904 | -€11,858 | €6,274 | +€18,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,858 | €6,274 | +€18,132 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.