KAPSALON DRISS: 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 DRISS
Largest movements
- Cash -€1,279
down €1,279 (-67.5%), from €1,893 to €614
mainly Debts after one year (-€46,838) and Net result for the year (-€7,286)
- Stocks and contracts -€265
down €265 (-25.1%), from €1,058 to €792
- Tangible fixed assets -€167
no longer reported in 2025 (was €167)
- Other debts +€52,588
new in 2025: €52,588
- Debts after one year -€46,838
down €46,838 (-94.4%), from €49,638 to €2,800
of which Other amounts payable: -€49,638
- Profit (loss) carried forward -€7,286
down €7,286 (-14.7%), from -€49,436 to -€56,722
- Trade debts -€320
down €320 (-19.7%), from €1,621 to €1,301
- Tax, wage and social debts +€146
up €146 (+49.6%), from €294 to €440
- Gross operating margin +€5,384
up €5,384 (+47.7%), from -€11,293 to -€5,909
- Other operating charges +€789
up €789 (+223%), from €354 to €1,143
- Depreciation -€233
down €233 (-58.3%), from €400 to €167
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 | €3,118 | €1,407 | -€1,711 | -54.9% |
| Fixed assets | 21/28 | €167 | - | -€167 | |
| Tangible fixed assets | 22/27 | €167 | - | -€167 | |
| Plant, machinery and equipment | 23 | €167 | - | -€167 | |
| Current assets | 29/58 | €2,951 | €1,407 | -€1,544 | -52.3% |
| Stocks and contracts in progress | 3 | €1,058 | €792 | -€265 | -25.1% |
| Stocks | 30/36 | €1,058 | €792 | -€265 | -25.1% |
| Cash at bank and in hand | 54/58 | €1,893 | €614 | -€1,279 | -67.5% |
| Total equity and liabilities | 10/49 | €3,118 | €1,407 | -€1,711 | -54.9% |
| Equity | 10/15 | -€48,436 | -€55,722 | -€7,286 | -15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,436 | -€56,722 | -€7,286 | -14.7% |
| Amounts payable | 17/49 | €51,554 | €57,129 | +€5,575 | +10.8% |
| Amounts payable after more than one year | 17 | €49,638 | €2,800 | -€46,838 | -94.4% |
| Financial debts | 170/4 | - | €2,800 | +€2,800 | |
| Other amounts payable | 178/9 | €49,638 | - | -€49,638 | |
| Amounts payable within one year | 42/48 | €1,915 | €54,329 | +€52,414 | +2,737% |
| Trade debts | 44 | €1,621 | €1,301 | -€320 | -19.7% |
| Suppliers | 440/4 | €1,621 | €1,301 | -€320 | -19.7% |
| Taxes, remuneration and social security | 45 | €294 | €440 | +€146 | +49.6% |
| Taxes | 450/3 | €294 | €440 | +€146 | +49.6% |
| Other amounts payable | 47/48 | - | €52,588 | +€52,588 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €167 | -€233 | -58.3% |
| Other operating charges | 640/8 | €354 | €1,143 | +€789 | +223% |
| Gross operating margin | 9900 | -€11,293 | -€5,909 | +€5,384 | +47.7% |
| Operating profit (loss) | 9901 | -€12,047 | -€7,218 | +€4,828 | +40.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €65 | €68 | +€2 | +3.8% |
| Recurring financial charges | 65 | €65 | €68 | +€2 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,111 | -€7,286 | +€4,825 | +39.8% |
| Profit (loss) for the period | 9904 | -€12,111 | -€7,286 | +€4,825 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,111 | -€7,286 | +€4,825 | +39.8% |
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 29 October 2026 via checked.be.