KAPSALON DOT: 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 DOT
Largest movements
- Cash +€20,335
up €20,335 (+76.0%), from €26,745 to €47,080
mainly Depreciation (+€11,619) and Net result for the year (+€10,406)
- Tangible fixed assets -€8,636
down €8,636 (-11.3%), from €76,363 to €67,727
of which Plant, machinery and equipment: -€5,831
- Receivables within one year +€2,862
up €2,862 (+1415.3%), from €202 to €3,064
of which Trade receivables: +€1,980
- Reserves +€9,573
up €9,573 (+13.0%), from €73,726 to €83,299
- Trade debts +€6,966
up €6,966 (+563.7%), from €1,236 to €8,202
- Gross operating margin -€3,377
down €3,377 (-10.5%), from €32,089 to €28,712
- Taxes -€586
down €586 (-12.3%), from €4,752 to €4,166
- Depreciation +€423
up €423 (+3.8%), from €11,196 to €11,619
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 | €109,097 | €123,922 | +€14,825 | +13.6% |
| Fixed assets | 21/28 | €76,363 | €67,727 | -€8,636 | -11.3% |
| Tangible fixed assets | 22/27 | €76,363 | €67,727 | -€8,636 | -11.3% |
| Land and buildings | 22 | €39,043 | €35,808 | -€3,235 | -8.3% |
| Plant, machinery and equipment | 23 | €36,740 | €30,909 | -€5,831 | -15.9% |
| Furniture and vehicles | 24 | €581 | €1,011 | +€430 | +74.1% |
| Current assets | 29/58 | €32,734 | €56,194 | +€23,461 | +71.7% |
| Stocks and contracts in progress | 3 | €5,211 | €5,376 | +€165 | +3.2% |
| Stocks | 30/36 | €5,211 | €5,376 | +€165 | +3.2% |
| Amounts receivable within one year | 40/41 | €202 | €3,064 | +€2,862 | +1415.3% |
| Trade receivables | 40 | €202 | €2,182 | +€1,980 | +979.1% |
| Other amounts receivable | 41 | - | €882 | +€882 | |
| Cash at bank and in hand | 54/58 | €26,745 | €47,080 | +€20,335 | +76.0% |
| Deferred charges and accrued income | 490/1 | €575 | €674 | +€99 | +17.2% |
| Total equity and liabilities | 10/49 | €109,097 | €123,922 | +€14,825 | +13.6% |
| Equity | 10/15 | €92,326 | €101,899 | +€9,573 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,726 | €83,299 | +€9,573 | +13.0% |
| Distributable reserves | 133 | €73,726 | €83,299 | +€9,573 | +13.0% |
| Amounts payable | 17/49 | €16,771 | €22,022 | +€5,251 | +31.3% |
| Amounts payable within one year | 42/48 | €15,571 | €22,007 | +€6,436 | +41.3% |
| Trade debts | 44 | €1,236 | €8,202 | +€6,966 | +563.7% |
| Suppliers | 440/4 | €1,236 | €8,202 | +€6,966 | +563.7% |
| Taxes, remuneration and social security | 45 | €3,331 | €3,764 | +€432 | +13.0% |
| Taxes | 450/3 | €3,331 | €3,388 | +€57 | +1.7% |
| Remuneration and social security | 454/9 | - | €375 | +€375 | |
| Other amounts payable | 47/48 | €11,004 | €10,042 | -€962 | -8.7% |
| Accrued charges and deferred income | 492/3 | €1,200 | €15 | -€1,185 | -98.8% |
| Remuneration, social security and pensions | 62 | €1,227 | €1,285 | +€58 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,196 | €11,619 | +€423 | +3.8% |
| Other operating charges | 640/8 | €1,251 | €1,289 | +€38 | +3.0% |
| Gross operating margin | 9900 | €32,089 | €28,712 | -€3,377 | -10.5% |
| Operating profit (loss) | 9901 | €18,415 | €14,520 | -€3,895 | -21.2% |
| Financial income | 75/76B | €353 | €172 | -€181 | -51.4% |
| Recurring financial income | 75 | €353 | €172 | -€181 | -51.4% |
| Financial charges | 65/66B | €65 | €119 | +€54 | +81.9% |
| Recurring financial charges | 65 | €65 | €119 | +€54 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | €18,703 | €14,572 | -€4,130 | -22.1% |
| Income taxes | 67/77 | €4,752 | €4,166 | -€586 | -12.3% |
| Profit (loss) for the period | 9904 | €13,950 | €10,406 | -€3,544 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,950 | €10,406 | -€3,544 | -25.4% |
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 10 October 2026 via checked.be.