KAPSALON LOTUS: what changed
KAPSALON LOTUS
Largest movements
- Cash +€17,806
up €17,806 (+57.7%), from €30,849 to €48,655
mainly Depreciation (+€11,404) and Net result for the year (+€7,371)
- Tangible fixed assets -€15,286
down €15,286 (-36.9%), from €41,376 to €26,090
of which Land and buildings: -€10,414
- Stocks and contracts -€1,087
down €1,087 (-29.4%), from €3,696 to €2,609
- Reserves +€7,371
up €7,371 (+40.0%), from €18,410 to €25,781
- Debts after one year -€3,326
down €3,326 (-41.9%), from €7,938 to €4,612
- Other debts -€2,409
down €2,409 (-7.7%), from €31,303 to €28,894
- Staff costs +€9,864
up €9,864 (+107%), from €9,260 to €19,124
- Gross operating margin +€5,696
up €5,696 (+13.2%), from €43,212 to €48,909
- Depreciation +€3,645
up €3,645 (+47.0%), from €7,759 to €11,404
- Taxes -€3,593
down €3,593 (-54.1%), from €6,636 to €3,043
- Other operating charges +€600
up €600 (+68.3%), from €879 to €1,479
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,033 | €78,938 | +€1,905 | +2.5% |
| Fixed assets | 21/28 | €41,376 | €26,090 | -€15,286 | -36.9% |
| Tangible fixed assets | 22/27 | €41,376 | €26,090 | -€15,286 | -36.9% |
| Land and buildings | 22 | €18,842 | €8,428 | -€10,414 | -55.3% |
| Plant, machinery and equipment | 23 | €1,228 | €2,718 | +€1,491 | +121% |
| Furniture and vehicles | 24 | €21,057 | €14,693 | -€6,363 | -30.2% |
| Other tangible fixed assets | 26 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €35,657 | €52,849 | +€17,191 | +48.2% |
| Stocks and contracts in progress | 3 | €3,696 | €2,609 | -€1,087 | -29.4% |
| Stocks | 30/36 | €3,696 | €2,609 | -€1,087 | -29.4% |
| Cash at bank and in hand | 54/58 | €30,849 | €48,655 | +€17,806 | +57.7% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,584 | +€472 | +42.4% |
| Total equity and liabilities | 10/49 | €77,033 | €78,938 | +€1,905 | +2.5% |
| Equity | 10/15 | €23,410 | €30,781 | +€7,371 | +31.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,410 | €25,781 | +€7,371 | +40.0% |
| Distributable reserves | 133 | €18,410 | €25,781 | +€7,371 | +40.0% |
| Amounts payable | 17/49 | €53,623 | €48,158 | -€5,466 | -10.2% |
| Amounts payable after more than one year | 17 | €7,938 | €4,612 | -€3,326 | -41.9% |
| Financial debts | 170/4 | €7,938 | €4,612 | -€3,326 | -41.9% |
| Amounts payable within one year | 42/48 | €45,685 | €43,546 | -€2,139 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €2,686 | €3,076 | +€391 | +14.5% |
| Trade debts | 44 | €739 | €596 | -€143 | -19.3% |
| Suppliers | 440/4 | €739 | €596 | -€143 | -19.3% |
| Taxes, remuneration and social security | 45 | €10,957 | €10,979 | +€22 | +0.2% |
| Taxes | 450/3 | €8,864 | €7,103 | -€1,762 | -19.9% |
| Remuneration and social security | 454/9 | €2,093 | €3,876 | +€1,784 | +85.2% |
| Other amounts payable | 47/48 | €31,303 | €28,894 | -€2,409 | -7.7% |
| Remuneration, social security and pensions | 62 | €9,260 | €19,124 | +€9,864 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,759 | €11,404 | +€3,645 | +47.0% |
| Other operating charges | 640/8 | €879 | €1,479 | +€600 | +68.3% |
| Non-recurring operating charges | 66A | - | €6,053 | +€6,053 | |
| Gross operating margin | 9900 | €43,212 | €48,909 | +€5,696 | +13.2% |
| Operating profit (loss) | 9901 | €25,314 | €10,849 | -€14,465 | -57.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €268 | €436 | +€167 | +62.2% |
| Recurring financial charges | 65 | €268 | €436 | +€167 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €25,046 | €10,414 | -€14,632 | -58.4% |
| Income taxes | 67/77 | €6,636 | €3,043 | -€3,593 | -54.1% |
| Profit (loss) for the period | 9904 | €18,410 | €7,371 | -€11,039 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,410 | €7,371 | -€11,039 | -60.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.