KAPSALON DIVA: 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 DIVA
Largest movements
- Cash +€2,811
up €2,811 (+43.5%), from €6,460 to €9,271
mainly Tax, wage and social debts (+€6,628) and Net result for the year (+€700)
- Receivables within one year +€1,065
up €1,065, from €0 to €1,065
of which Trade receivables: +€1,065
- Stocks and contracts +€945
up €945 (+36.4%), from €2,594 to €3,539
- Tangible fixed assets +€451
up €451, from €0 to €451
of which Plant, machinery and equipment: +€451
- Tax, wage and social debts +€6,628
up €6,628 (+87.8%), from €7,547 to €14,176
of which Remuneration and social security: +€6,751
- Other debts -€2,649
down €2,649 (-8.6%), from €30,651 to €28,002
- Profit (loss) carried forward +€700
up €700 (+1.9%), from -€35,939 to -€35,239
- Trade debts +€583
up €583 (+2,341%), from €25 to €608
- Turnover +€1,230
up €1,230 (+3.9%), from €31,252 to €32,483
- Gross operating margin +€1,216
up €1,216 (+609%), from €200 to €1,415
- Financial charges +€410
new in 2025: €410
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 | €11,484 | €16,747 | +€5,263 | +45.8% |
| Formation expenses | 20 | €84 | €84 | = | 0.0% |
| Fixed assets | 21/28 | €2,337 | €2,788 | +€451 | +19.3% |
| Tangible fixed assets | 22/27 | €0 | €451 | +€451 | |
| Plant, machinery and equipment | 23 | - | €451 | +€451 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,337 | €2,337 | = | 0.0% |
| Current assets | 29/58 | €9,062 | €13,875 | +€4,812 | +53.1% |
| Stocks and contracts in progress | 3 | €2,594 | €3,539 | +€945 | +36.4% |
| Stocks | 30/36 | €2,594 | €3,539 | +€945 | +36.4% |
| Amounts receivable within one year | 40/41 | €0 | €1,065 | +€1,065 | |
| Trade receivables | 40 | €0 | €1,065 | +€1,065 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €6,460 | €9,271 | +€2,811 | +43.5% |
| Deferred charges and accrued income | 490/1 | €8 | €0 | -€8 | -100% |
| Total equity and liabilities | 10/49 | €11,484 | €16,747 | +€5,263 | +45.8% |
| Equity | 10/15 | -€26,739 | -€26,039 | +€700 | +2.6% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Capital | 10 | €9,200 | €9,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,400 | €9,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,939 | -€35,239 | +€700 | +1.9% |
| Amounts payable | 17/49 | €38,223 | €42,786 | +€4,563 | +11.9% |
| Amounts payable within one year | 42/48 | €38,223 | €42,786 | +€4,563 | +11.9% |
| Trade debts | 44 | €25 | €608 | +€583 | +2,341% |
| Suppliers | 440/4 | €25 | €608 | +€583 | +2,341% |
| Taxes, remuneration and social security | 45 | €7,547 | €14,176 | +€6,628 | +87.8% |
| Taxes | 450/3 | €2,717 | €2,595 | -€123 | -4.5% |
| Remuneration and social security | 454/9 | €4,830 | €11,581 | +€6,751 | +140% |
| Other amounts payable | 47/48 | €30,651 | €28,002 | -€2,649 | -8.6% |
| Turnover | 70 | €31,252 | €32,483 | +€1,230 | +3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,053 | €31,067 | +€14 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €51 | +€51 | |
| Other operating charges | 640/8 | €249 | €255 | +€6 | +2.5% |
| Gross operating margin | 9900 | €200 | €1,415 | +€1,216 | +609% |
| Operating profit (loss) | 9901 | -€49 | €1,110 | +€1,159 | |
| Financial charges | 65/66B | - | €410 | +€410 | |
| Recurring financial charges | 65 | - | €410 | +€410 | |
| Profit (loss) for the period before taxes | 9903 | -€49 | €700 | +€749 | |
| Profit (loss) for the period | 9904 | -€49 | €700 | +€749 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49 | €700 | +€749 |
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 14 October 2026 via checked.be.