KAPSALON SCHOTEN: what changed
KAPSALON SCHOTEN
Largest movements
- Tangible fixed assets -€7,496
down €7,496 (-15.7%), from €47,747 to €40,251
of which Furniture and vehicles: -€11,004
- Cash +€6,712
up €6,712 (+29.1%), from €23,091 to €29,803
mainly Depreciation (+€19,358) and Net result for the year (+€9,372)
- Profit (loss) carried forward +€9,372
up €9,372 (+39.4%), from -€23,805 to -€14,433
- Debts after one year -€8,388
down €8,388 (-50.3%), from €16,661 to €8,273
- Other debts -€7,068
down €7,068 (-22.6%), from €31,323 to €24,255
- Tax, wage and social debts +€2,878
up €2,878 (+15.7%), from €18,302 to €21,179
of which Remuneration and social security: +€2,595
- Accrued charges and deferred income +€1,350
new in 2025: €1,350
- Gross operating margin +€7,976
up €7,976 (+18.0%), from €44,333 to €52,309
- Staff costs -€7,141
down €7,141 (-27.3%), from €26,110 to €18,969
- Depreciation +€2,662
up €2,662 (+15.9%), from €16,696 to €19,358
- Taxes -€2,612
no longer reported in 2025 (was €2,612)
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 | €74,098 | €73,314 | -€784 | -1.1% |
| Fixed assets | 21/28 | €51,007 | €43,511 | -€7,496 | -14.7% |
| Tangible fixed assets | 22/27 | €47,747 | €40,251 | -€7,496 | -15.7% |
| Plant, machinery and equipment | 23 | €8,402 | €6,002 | -€2,401 | -28.6% |
| Furniture and vehicles | 24 | €27,703 | €16,699 | -€11,004 | -39.7% |
| Other tangible fixed assets | 26 | €11,641 | €17,550 | +€5,909 | +50.8% |
| Financial fixed assets | 28 | €3,260 | €3,260 | = | 0.0% |
| Current assets | 29/58 | €23,091 | €29,803 | +€6,712 | +29.1% |
| Cash at bank and in hand | 54/58 | €23,091 | €29,803 | +€6,712 | +29.1% |
| Total equity and liabilities | 10/49 | €74,098 | €73,314 | -€784 | -1.1% |
| Equity | 10/15 | -€3,345 | €6,027 | +€9,372 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,805 | -€14,433 | +€9,372 | +39.4% |
| Amounts payable | 17/49 | €77,443 | €67,287 | -€10,156 | -13.1% |
| Amounts payable after more than one year | 17 | €16,661 | €8,273 | -€8,388 | -50.3% |
| Financial debts | 170/4 | €16,661 | €8,273 | -€8,388 | -50.3% |
| Amounts payable within one year | 42/48 | €60,782 | €57,664 | -€3,118 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €7,770 | €8,388 | +€618 | +7.9% |
| Trade debts | 44 | €3,387 | €3,842 | +€455 | +13.4% |
| Suppliers | 440/4 | €3,387 | €3,842 | +€455 | +13.4% |
| Taxes, remuneration and social security | 45 | €18,302 | €21,179 | +€2,878 | +15.7% |
| Taxes | 450/3 | €6,693 | €6,976 | +€283 | +4.2% |
| Remuneration and social security | 454/9 | €11,609 | €14,204 | +€2,595 | +22.4% |
| Other amounts payable | 47/48 | €31,323 | €24,255 | -€7,068 | -22.6% |
| Accrued charges and deferred income | 492/3 | - | €1,350 | +€1,350 | |
| Remuneration, social security and pensions | 62 | €26,110 | €18,969 | -€7,141 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,696 | €19,358 | +€2,662 | +15.9% |
| Other operating charges | 640/8 | €3,049 | €2,647 | -€402 | -13.2% |
| Gross operating margin | 9900 | €44,333 | €52,309 | +€7,976 | +18.0% |
| Operating profit (loss) | 9901 | -€1,522 | €11,334 | +€12,857 | |
| Financial charges | 65/66B | €2,416 | €1,962 | -€454 | -18.8% |
| Recurring financial charges | 65 | €2,416 | €1,962 | -€454 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,938 | €9,372 | +€13,310 | |
| Income taxes | 67/77 | €2,612 | - | -€2,612 | |
| Profit (loss) for the period | 9904 | -€6,550 | €9,372 | +€15,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,550 | €9,372 | +€15,922 |
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 4 November 2026 via checked.be.