Kapsybara: what changed
Two fiscal 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.
Kapsybara
Largest movements
- Cash +€28,982
up €28,982 (+2302.5%), from €1,259 to €30,240
mainly Net result for the year (+€25,582) and Tax, wage and social debts (+€4,338)
- Receivables within one year +€957
new in 2025: €957
of which Trade receivables: +€590
- Reserves +€25,582
up €25,582 (+684.8%), from €3,736 to €29,318
- Tax, wage and social debts +€4,338
up €4,338 (+85.7%), from €5,063 to €9,401
- Accrued charges and deferred income -€902
down €902 (-58.8%), from €1,533 to €631
- Trade debts +€509
up €509 (+130.5%), from €390 to €898
- Gross operating margin +€27,063
up €27,063 (+497.4%), from €5,440 to €32,503
- Taxes +€5,643
up €5,643 (+533.6%), from €1,058 to €6,701
- Other operating charges -€367
down €367 (-72.1%), from €509 to €142
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 | €15,721 | €45,248 | +€29,527 | +187.8% |
| Current assets | 29/58 | €15,721 | €45,248 | +€29,527 | +187.8% |
| Amounts receivable within one year | 40/41 | - | €957 | +€957 | |
| Trade receivables | 40 | - | €590 | +€590 | |
| Other amounts receivable | 41 | - | €367 | +€367 | |
| Cash at bank and in hand | 54/58 | €1,259 | €30,240 | +€28,982 | +2302.5% |
| Deferred charges and accrued income | 490/1 | €14,462 | €14,050 | -€412 | -2.9% |
| Total equity and liabilities | 10/49 | €15,721 | €45,248 | +€29,527 | +187.8% |
| Equity | 10/15 | €8,736 | €34,318 | +€25,582 | +292.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,736 | €29,318 | +€25,582 | +684.8% |
| Distributable reserves | 133 | €3,736 | €29,318 | +€25,582 | +684.8% |
| Amounts payable | 17/49 | €6,986 | €10,930 | +€3,944 | +56.5% |
| Amounts payable within one year | 42/48 | €5,452 | €10,299 | +€4,847 | +88.9% |
| Trade debts | 44 | €390 | €898 | +€509 | +130.5% |
| Suppliers | 440/4 | €390 | €898 | +€509 | +130.5% |
| Taxes, remuneration and social security | 45 | €5,063 | €9,401 | +€4,338 | +85.7% |
| Taxes | 450/3 | €5,063 | €9,401 | +€4,338 | +85.7% |
| Accrued charges and deferred income | 492/3 | €1,533 | €631 | -€902 | -58.8% |
| Other operating charges | 640/8 | €509 | €142 | -€367 | -72.1% |
| Gross operating margin | 9900 | €5,440 | €32,503 | +€27,063 | +497.4% |
| Operating profit (loss) | 9901 | €4,932 | €32,361 | +€27,429 | +556.2% |
| Financial income | 75/76B | €3 | €4 | +€1 | +45.3% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +45.3% |
| Financial charges | 65/66B | €141 | €83 | -€59 | -41.6% |
| Recurring financial charges | 65 | €141 | €83 | -€59 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €4,793 | €32,283 | +€27,489 | +573.5% |
| Income taxes | 67/77 | €1,058 | €6,701 | +€5,643 | +533.6% |
| Profit (loss) for the period | 9904 | €3,736 | €25,582 | +€21,846 | +584.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,736 | €25,582 | +€21,846 | +584.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.