KAPSALON MARIO: 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 MARIO
Largest movements
- Tangible fixed assets -€11,110
down €11,110 (-11.3%), from €98,000 to €86,890
of which Furniture and vehicles: -€9,935
- Cash +€6,459
up €6,459 (+87.2%), from €7,408 to €13,867
mainly Depreciation (+€11,780) and Net result for the year (+€5,488)
- Stocks and contracts -€2,600
down €2,600 (-13.3%), from €19,610 to €17,010
- Debts after one year -€12,677
down €12,677 (-76.9%), from €16,489 to €3,812
- Reserves +€5,488
up €5,488 (+10.9%), from €50,341 to €55,829
of which Distributable reserves: +€5,488
- Tax, wage and social debts +€3,371
up €3,371 (+89.4%), from €3,772 to €7,143
of which Remuneration and social security: +€5,007
- Trade debts -€3,066
down €3,066 (-76.3%), from €4,018 to €952
- Gross operating margin +€11,031
up €11,031 (+42.8%), from €25,803 to €36,834
- Depreciation +€6,817
up €6,817 (+137.4%), from €4,963 to €11,780
- Staff costs -€1,927
down €1,927 (-11.5%), from €16,773 to €14,846
- Taxes +€1,541
up €1,541 (+382.4%), from €403 to €1,944
- Financial charges +€547
up €547 (+59.1%), from €926 to €1,473
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 | €140,728 | €133,525 | -€7,203 | -5.1% |
| Fixed assets | 21/28 | €98,000 | €86,890 | -€11,110 | -11.3% |
| Tangible fixed assets | 22/27 | €98,000 | €86,890 | -€11,110 | -11.3% |
| Land and buildings | 22 | €42,394 | €42,356 | -€38 | -0.1% |
| Plant, machinery and equipment | 23 | €13,402 | €12,265 | -€1,137 | -8.5% |
| Furniture and vehicles | 24 | €42,204 | €32,269 | -€9,935 | -23.5% |
| Current assets | 29/58 | €42,728 | €46,635 | +€3,907 | +9.1% |
| Stocks and contracts in progress | 3 | €19,610 | €17,010 | -€2,600 | -13.3% |
| Stocks | 30/36 | €19,610 | €17,010 | -€2,600 | -13.3% |
| Amounts receivable within one year | 40/41 | €14,939 | €15,758 | +€819 | +5.5% |
| Other amounts receivable | 41 | €14,939 | €15,758 | +€819 | +5.5% |
| Cash at bank and in hand | 54/58 | €7,408 | €13,867 | +€6,459 | +87.2% |
| Deferred charges and accrued income | 490/1 | €771 | - | -€771 | |
| Total equity and liabilities | 10/49 | €140,728 | €133,525 | -€7,203 | -5.1% |
| Equity | 10/15 | €103,355 | €108,843 | +€5,488 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,341 | €55,829 | +€5,488 | +10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,481 | €53,969 | +€5,488 | +11.3% |
| Profit (loss) carried forward | 14 | €34,414 | €34,414 | = | 0.0% |
| Amounts payable | 17/49 | €37,373 | €24,682 | -€12,691 | -34.0% |
| Amounts payable after more than one year | 17 | €16,489 | €3,812 | -€12,677 | -76.9% |
| Financial debts | 170/4 | €16,489 | €3,812 | -€12,677 | -76.9% |
| Amounts payable within one year | 42/48 | €20,884 | €20,870 | -€14 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,426 | €12,677 | +€251 | +2.0% |
| Trade debts | 44 | €4,018 | €952 | -€3,066 | -76.3% |
| Suppliers | 440/4 | €4,018 | €952 | -€3,066 | -76.3% |
| Taxes, remuneration and social security | 45 | €3,772 | €7,143 | +€3,371 | +89.4% |
| Taxes | 450/3 | €3,772 | €2,136 | -€1,636 | -43.4% |
| Remuneration and social security | 454/9 | - | €5,007 | +€5,007 | |
| Other amounts payable | 47/48 | €668 | €98 | -€570 | -85.3% |
| Remuneration, social security and pensions | 62 | €16,773 | €14,846 | -€1,927 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,963 | €11,780 | +€6,817 | +137.4% |
| Other operating charges | 640/8 | €1,563 | €1,304 | -€259 | -16.6% |
| Gross operating margin | 9900 | €25,803 | €36,834 | +€11,031 | +42.8% |
| Operating profit (loss) | 9901 | €2,504 | €8,904 | +€6,400 | +255.6% |
| Financial income | 75/76B | €116 | €1 | -€115 | -99.1% |
| Recurring financial income | 75 | €116 | €1 | -€115 | -99.1% |
| Financial charges | 65/66B | €926 | €1,473 | +€547 | +59.1% |
| Recurring financial charges | 65 | €926 | €1,473 | +€547 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €1,694 | €7,432 | +€5,738 | +338.7% |
| Income taxes | 67/77 | €403 | €1,944 | +€1,541 | +382.4% |
| Profit (loss) for the period | 9904 | €1,291 | €5,488 | +€4,197 | +325.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,291 | €5,488 | +€4,197 | +325.1% |
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 12 October 2026 via checked.be.