KAPSALON HASSAN: 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 HASSAN
Largest movements
- Cash -€879
down €879 (-67.4%), from €1,303 to €425
mainly Debts after one year (-€23,185) and Net result for the year (-€1,555)
- Stocks and contracts -€42
no longer reported in 2025 (was €42)
- Other debts +€24,013
new in 2025: €24,013
- Debts after one year -€23,185
no longer reported in 2025 (was €23,185)
- Profit (loss) carried forward -€1,555
down €1,555 (-3.9%), from -€40,344 to -€41,899
- Trade debts -€182
down €182 (-47.6%), from €381 to €200
- Gross operating margin +€2,644
up €2,644 (+78.1%), from -€3,384 to -€740
- Other operating charges +€402
up €402 (+126%), from €318 to €720
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 | €2,695 | €1,785 | -€910 | -33.8% |
| Fixed assets | 21/28 | €1,350 | €1,350 | = | 0.0% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €1,345 | €435 | -€910 | -67.7% |
| Stocks and contracts in progress | 3 | €42 | - | -€42 | |
| Stocks | 30/36 | €42 | - | -€42 | |
| Amounts receivable within one year | 40/41 | - | €10 | +€10 | |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €1,303 | €425 | -€879 | -67.4% |
| Total equity and liabilities | 10/49 | €2,695 | €1,785 | -€910 | -33.8% |
| Equity | 10/15 | -€21,744 | -€23,299 | -€1,555 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,344 | -€41,899 | -€1,555 | -3.9% |
| Amounts payable | 17/49 | €24,439 | €25,084 | +€645 | +2.6% |
| Amounts payable after more than one year | 17 | €23,185 | - | -€23,185 | |
| Other amounts payable | 178/9 | €23,185 | - | -€23,185 | |
| Amounts payable within one year | 42/48 | €1,254 | €25,084 | +€23,830 | +1,901% |
| Trade debts | 44 | €381 | €200 | -€182 | -47.6% |
| Suppliers | 440/4 | €381 | €200 | -€182 | -47.6% |
| Taxes, remuneration and social security | 45 | €873 | €871 | -€1 | -0.2% |
| Taxes | 450/3 | €873 | €871 | -€1 | -0.2% |
| Other amounts payable | 47/48 | - | €24,013 | +€24,013 | |
| Other operating charges | 640/8 | €318 | €720 | +€402 | +126% |
| Gross operating margin | 9900 | -€3,384 | -€740 | +€2,644 | +78.1% |
| Operating profit (loss) | 9901 | -€3,702 | -€1,460 | +€2,242 | +60.6% |
| Financial charges | 65/66B | €110 | €96 | -€14 | -13.0% |
| Recurring financial charges | 65 | €110 | €96 | -€14 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,812 | -€1,555 | +€2,256 | +59.2% |
| Profit (loss) for the period | 9904 | -€3,812 | -€1,555 | +€2,256 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,812 | -€1,555 | +€2,256 | +59.2% |
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 22 October 2026 via checked.be.