KAPSALON TASSIA: 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 TASSIA
Largest movements
- Cash +€5,938
up €5,938 (+14.0%), from €42,278 to €48,216
mainly Net result for the year (+€12,575) and Depreciation (+€2,983)
- Stocks and contracts +€5,482
up €5,482 (+112%), from €4,914 to €10,396
- Tangible fixed assets +€2,786
up €2,786 (+35.8%), from €7,777 to €10,563
of which Other tangible fixed assets: +€3,424
- Profit (loss) carried forward +€12,575
up €12,575 (+92.5%), from -€13,601 to -€1,026
- Tax, wage and social debts +€1,504
up €1,504 (+56.2%), from €2,678 to €4,182
of which Taxes: +€1,504
- Debts after one year -€714
no longer reported in 2025 (was €714)
- Gross operating margin +€12,737
up €12,737 (+242%), from €5,261 to €17,998
- Taxes +€1,609
new in 2025: €1,609
- Other operating charges -€575
down €575 (-36.4%), from €1,577 to €1,003
- Depreciation +€469
up €469 (+18.7%), from €2,514 to €2,983
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 | €56,941 | €70,620 | +€13,679 | +24.0% |
| Fixed assets | 21/28 | €7,777 | €10,563 | +€2,786 | +35.8% |
| Tangible fixed assets | 22/27 | €7,777 | €10,563 | +€2,786 | +35.8% |
| Furniture and vehicles | 24 | €2,148 | €1,510 | -€638 | -29.7% |
| Other tangible fixed assets | 26 | €5,629 | €9,052 | +€3,424 | +60.8% |
| Current assets | 29/58 | €49,164 | €60,057 | +€10,893 | +22.2% |
| Stocks and contracts in progress | 3 | €4,914 | €10,396 | +€5,482 | +112% |
| Stocks | 30/36 | €4,914 | €10,396 | +€5,482 | +112% |
| Amounts receivable within one year | 40/41 | €1,441 | €888 | -€552 | -38.3% |
| Trade receivables | 40 | €180 | €877 | +€697 | +387% |
| Other amounts receivable | 41 | €1,261 | €12 | -€1,249 | -99.1% |
| Cash at bank and in hand | 54/58 | €42,278 | €48,216 | +€5,938 | +14.0% |
| Deferred charges and accrued income | 490/1 | €531 | €557 | +€25 | +4.8% |
| Total equity and liabilities | 10/49 | €56,941 | €70,620 | +€13,679 | +24.0% |
| Equity | 10/15 | €33,476 | €46,051 | +€12,575 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,877 | €40,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,275 | €1,275 | = | 0.0% |
| Distributable reserves | 133 | €37,602 | €37,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,601 | -€1,026 | +€12,575 | +92.5% |
| Amounts payable | 17/49 | €23,465 | €24,569 | +€1,104 | +4.7% |
| Amounts payable after more than one year | 17 | €714 | - | -€714 | |
| Financial debts | 170/4 | €714 | - | -€714 | |
| Amounts payable within one year | 42/48 | €21,248 | €23,066 | +€1,818 | +8.6% |
| Trade debts | 44 | €1,395 | €1,859 | +€464 | +33.2% |
| Suppliers | 440/4 | €1,395 | €1,859 | +€464 | +33.2% |
| Taxes, remuneration and social security | 45 | €2,678 | €4,182 | +€1,504 | +56.2% |
| Taxes | 450/3 | €1,385 | €2,889 | +€1,504 | +109% |
| Remuneration and social security | 454/9 | €1,293 | €1,293 | = | 0.0% |
| Other amounts payable | 47/48 | €17,175 | €17,025 | -€150 | -0.9% |
| Accrued charges and deferred income | 492/3 | €1,503 | €1,503 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,514 | €2,983 | +€469 | +18.7% |
| Other operating charges | 640/8 | €1,577 | €1,003 | -€575 | -36.4% |
| Gross operating margin | 9900 | €5,261 | €17,998 | +€12,737 | +242% |
| Operating profit (loss) | 9901 | €1,170 | €14,011 | +€12,842 | +1,098% |
| Financial income | 75/76B | €272 | €309 | +€38 | +13.9% |
| Recurring financial income | 75 | €272 | €309 | +€38 | +13.9% |
| Financial charges | 65/66B | €240 | €136 | -€104 | -43.2% |
| Recurring financial charges | 65 | €240 | €136 | -€104 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €1,201 | €14,184 | +€12,983 | +1,081% |
| Income taxes | 67/77 | - | €1,609 | +€1,609 | |
| Profit (loss) for the period | 9904 | €1,201 | €12,575 | +€11,374 | +947% |
| Profit (loss) for the period to be appropriated | 9905 | €1,201 | €12,575 | +€11,374 | +947% |
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 29 October 2026 via checked.be.