KAPSALON MARITA: what changed
KAPSALON MARITA
Largest movements
- Receivables within one year -€10,696
down €10,696 (-99.4%), from €10,757 to €61
- Current investments -€7,561
down €7,561 (-20.1%), from €37,694 to €30,133
- Tangible fixed assets -€1,939
down €1,939 (-65.6%), from €2,955 to €1,016
of which Plant, machinery and equipment: -€1,939
- Cash +€1,080
up €1,080 (+40.0%), from €2,699 to €3,779
mainly Receivables within one year (+€10,696) and Current investments (+€7,561)
- Stocks and contracts -€841
down €841 (-21.4%), from €3,939 to €3,098
- Reserves -€27,500
down €27,500 (-54.3%), from €50,600 to €23,100
- Profit (loss) carried forward +€4,675
up €4,675 (+71.5%), from -€6,541 to -€1,866
- Other debts +€3,316
new in 2025: €3,316
- Gross operating margin +€13,357
up €13,357, from -€6,633 to €6,724
- Financial income -€346
down €346 (-40.9%), from €847 to €501
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 | €58,044 | €38,087 | -€19,957 | -34.4% |
| Fixed assets | 21/28 | €2,955 | €1,016 | -€1,939 | -65.6% |
| Tangible fixed assets | 22/27 | €2,955 | €1,016 | -€1,939 | -65.6% |
| Plant, machinery and equipment | 23 | €2,955 | €1,016 | -€1,939 | -65.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €55,089 | €37,071 | -€18,018 | -32.7% |
| Stocks and contracts in progress | 3 | €3,939 | €3,098 | -€841 | -21.4% |
| Stocks | 30/36 | €3,939 | €3,098 | -€841 | -21.4% |
| Amounts receivable within one year | 40/41 | €10,757 | €61 | -€10,696 | -99.4% |
| Other amounts receivable | 41 | €10,757 | €61 | -€10,696 | -99.4% |
| Current investments | 50/53 | €37,694 | €30,133 | -€7,561 | -20.1% |
| Cash at bank and in hand | 54/58 | €2,699 | €3,779 | +€1,080 | +40.0% |
| Total equity and liabilities | 10/49 | €58,044 | €38,087 | -€19,957 | -34.4% |
| Equity | 10/15 | €56,492 | €33,668 | -€22,824 | -40.4% |
| Contributions | 10/11 | €12,433 | €12,434 | +€1 | 0.0% |
| Reserves | 13 | €50,600 | €23,100 | -€27,500 | -54.3% |
| Distributable reserves | 133 | €50,600 | €23,100 | -€27,500 | -54.3% |
| Profit (loss) carried forward | 14 | -€6,541 | -€1,866 | +€4,675 | +71.5% |
| Amounts payable | 17/49 | €1,552 | €4,419 | +€2,867 | +185% |
| Amounts payable within one year | 42/48 | €1,552 | €4,419 | +€2,867 | +185% |
| Trade debts | 44 | €159 | €240 | +€81 | +50.9% |
| Suppliers | 440/4 | €159 | €240 | +€81 | +50.9% |
| Taxes, remuneration and social security | 45 | €1,393 | €863 | -€530 | -38.0% |
| Taxes | 450/3 | €1,393 | €863 | -€530 | -38.0% |
| Other amounts payable | 47/48 | - | €3,316 | +€3,316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €1,939 | -€56 | -2.8% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€6,633 | €6,724 | +€13,357 | |
| Operating profit (loss) | 9901 | -€9,156 | €4,241 | +€13,397 | |
| Financial income | 75/76B | €847 | €501 | -€346 | -40.9% |
| Recurring financial income | 75 | €847 | €501 | -€346 | -40.9% |
| Financial charges | 65/66B | €67 | €67 | = | 0.0% |
| Recurring financial charges | 65 | €67 | €67 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,376 | €4,675 | +€13,051 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€8,376 | €4,675 | +€13,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,376 | €4,675 | +€13,051 |
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 5 November 2026 via checked.be.