KAPSALON SIMON: 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 SIMON
Largest movements
- Tangible fixed assets -€5,596
down €5,596 (-11.6%), from €48,314 to €42,717
of which Land and buildings: -€6,708
- Other debts -€10,332
down €10,332 (-5.5%), from €187,910 to €177,578
- Profit (loss) carried forward +€2,887
up €2,887 (+1.8%), from -€160,017 to -€157,130
- Trade debts +€2,385
new in 2025: €2,385
- Other operating charges -€910
down €910 (-70.1%), from €1,297 to €387
- Gross operating margin +€652
up €652 (+6.9%), from €9,448 to €10,099
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 | €48,344 | €43,284 | -€5,060 | -10.5% |
| Fixed assets | 21/28 | €48,314 | €42,717 | -€5,596 | -11.6% |
| Tangible fixed assets | 22/27 | €48,314 | €42,717 | -€5,596 | -11.6% |
| Land and buildings | 22 | €48,314 | €41,606 | -€6,708 | -13.9% |
| Plant, machinery and equipment | 23 | - | €1,112 | +€1,112 | |
| Current assets | 29/58 | €30 | €567 | +€537 | +1,789% |
| Amounts receivable within one year | 40/41 | - | €400 | +€400 | |
| Other amounts receivable | 41 | - | €400 | +€400 | |
| Cash at bank and in hand | 54/58 | €30 | €99 | +€69 | +229% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €48,344 | €43,284 | -€5,060 | -10.5% |
| Equity | 10/15 | -€139,566 | -€136,679 | +€2,887 | +2.1% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,017 | -€157,130 | +€2,887 | +1.8% |
| Amounts payable | 17/49 | €187,910 | €179,963 | -€7,947 | -4.2% |
| Amounts payable within one year | 42/48 | €187,910 | €179,963 | -€7,947 | -4.2% |
| Trade debts | 44 | - | €2,385 | +€2,385 | |
| Suppliers | 440/4 | - | €2,385 | +€2,385 | |
| Other amounts payable | 47/48 | €187,910 | €177,578 | -€10,332 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,708 | €6,767 | +€59 | +0.9% |
| Other operating charges | 640/8 | €1,297 | €387 | -€910 | -70.1% |
| Gross operating margin | 9900 | €9,448 | €10,099 | +€652 | +6.9% |
| Operating profit (loss) | 9901 | €1,443 | €2,946 | +€1,503 | +104% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €1,389 | €2,887 | +€1,498 | +108% |
| Profit (loss) for the period | 9904 | €1,389 | €2,887 | +€1,498 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €1,389 | €2,887 | +€1,498 | +108% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.