KAPSIKI: 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.
KAPSIKI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€102,310
new in 2025: €102,310
- Trade debts -€72,606
down €72,606 (-50.2%), from €144,722 to €72,116
of which Bills of exchange payable: -€82,033
- Profit (loss) carried forward -€21,871
down €21,871 (-16.4%), from -€133,057 to -€154,928
- Debts after one year -€7,139
down €7,139 (-7.7%), from €92,175 to €85,036
- Gross operating margin -€16,504
down €16,504 (-1442.7%), from -€1,144 to -€17,648
- Financial charges -€340
down €340 (-12.8%), from €2,651 to €2,311
- Other operating charges +€236
up €236 (+23.4%), from €1,010 to €1,246
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 | €190,975 | €190,363 | -€612 | -0.3% |
| Fixed assets | 21/28 | €126,776 | €126,642 | -€134 | -0.1% |
| Tangible fixed assets | 22/27 | €126,776 | €126,642 | -€134 | -0.1% |
| Land and buildings | 22 | €125,516 | €123,480 | -€2,036 | -1.6% |
| Plant, machinery and equipment | 23 | - | €549 | +€549 | |
| Furniture and vehicles | 24 | €1,260 | €2,613 | +€1,353 | +107.4% |
| Current assets | 29/58 | €64,199 | €63,721 | -€478 | -0.7% |
| Amounts receivable within one year | 40/41 | €63,190 | €63,190 | = | 0.0% |
| Trade receivables | 40 | €48,000 | €48,000 | = | 0.0% |
| Other amounts receivable | 41 | €15,190 | €15,190 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55 | €531 | +€476 | +865.5% |
| Deferred charges and accrued income | 490/1 | €954 | - | -€954 | |
| Total equity and liabilities | 10/49 | €190,975 | €190,363 | -€612 | -0.3% |
| Equity | 10/15 | -€73,869 | -€97,225 | -€23,356 | -31.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,596 | €39,111 | -€1,485 | -3.7% |
| Tax-exempt reserves | 132 | €40,596 | €39,111 | -€1,485 | -3.7% |
| Profit (loss) carried forward | 14 | -€133,057 | -€154,928 | -€21,871 | -16.4% |
| Provisions and deferred taxes | 16 | €20,904 | €20,139 | -€765 | -3.7% |
| Deferred taxes | 168 | €20,904 | €20,139 | -€765 | -3.7% |
| Amounts payable | 17/49 | €243,940 | €267,449 | +€23,509 | +9.6% |
| Amounts payable after more than one year | 17 | €92,175 | €85,036 | -€7,139 | -7.7% |
| Financial debts | 170/4 | €92,175 | €85,036 | -€7,139 | -7.7% |
| Amounts payable within one year | 42/48 | €151,765 | €181,613 | +€29,848 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €7,043 | €7,187 | +€144 | +2.0% |
| Trade debts | 44 | €144,722 | €72,116 | -€72,606 | -50.2% |
| Suppliers | 440/4 | €62,689 | €72,116 | +€9,427 | +15.0% |
| Bills of exchange payable | 441 | €82,033 | - | -€82,033 | |
| Other amounts payable | 47/48 | - | €102,310 | +€102,310 | |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,907 | €2,916 | +€9 | +0.3% |
| Other operating charges | 640/8 | €1,010 | €1,246 | +€236 | +23.4% |
| Gross operating margin | 9900 | -€1,144 | -€17,648 | -€16,504 | -1442.7% |
| Operating profit (loss) | 9901 | -€5,061 | -€21,810 | -€16,749 | -330.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,651 | €2,311 | -€340 | -12.8% |
| Recurring financial charges | 65 | €2,651 | €2,311 | -€340 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,708 | -€24,121 | -€16,413 | -212.9% |
| Transfer from deferred taxes | 780 | €765 | €765 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,943 | -€23,356 | -€16,413 | -236.4% |
| Transfer from tax-exempt reserves | 789 | €1,485 | €1,485 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,458 | -€21,871 | -€16,413 | -300.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.