KAPUCIJN: 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.
KAPUCIJN
Largest movements
- Cash -€179,518
down €179,518 (-72.1%), from €248,852 to €69,334
mainly Receivables within one year (-€100,000) and Other debts (-€75,311)
- Receivables within one year +€100,000
up €100,000 (+537923.6%), from €19 to €100,019
- Other debts -€75,311
down €75,311 (-3.1%), from €2.4m to €2.3m
- Gross operating margin +€1,204
up €1,204 (+77.0%), from -€1,564 to -€360
- Financial charges -€31
down €31 (-8.5%), from €371 to €339
- Other operating charges +€19
up €19 (+1.7%), from €1,108 to €1,126
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 | €2,298,870 | €2,219,352 | -€79,518 | -3.5% |
| Fixed assets | 21/28 | €2,050,000 | €2,050,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,050,000 | €2,050,000 | = | 0.0% |
| Current assets | 29/58 | €248,870 | €169,352 | -€79,518 | -32.0% |
| Amounts receivable within one year | 40/41 | €19 | €100,019 | +€100,000 | +537923.6% |
| Other amounts receivable | 41 | €19 | €100,019 | +€100,000 | +537923.6% |
| Cash at bank and in hand | 54/58 | €248,852 | €69,334 | -€179,518 | -72.1% |
| Total equity and liabilities | 10/49 | €2,298,870 | €2,219,352 | -€79,518 | -3.5% |
| Equity | 10/15 | -€105,049 | -€106,875 | -€1,825 | -1.7% |
| Contributions | 10/11 | €73,374 | €73,374 | = | 0.0% |
| Capital | 10 | €72,606 | €72,606 | = | 0.0% |
| Issued capital | 100 | €72,606 | €72,606 | = | 0.0% |
| Outside capital | 11 | €768 | €768 | = | 0.0% |
| Share premium | 1100/10 | €768 | €768 | = | 0.0% |
| Reserves | 13 | €7,261 | €7,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,261 | €7,261 | = | 0.0% |
| Legal reserve | 130 | €7,261 | €7,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,684 | -€187,509 | -€1,825 | -1.0% |
| Amounts payable | 17/49 | €2,403,919 | €2,326,227 | -€77,693 | -3.2% |
| Amounts payable within one year | 42/48 | €2,403,919 | €2,326,227 | -€77,693 | -3.2% |
| Trade debts | 44 | €3,982 | €1,600 | -€2,382 | -59.8% |
| Suppliers | 440/4 | €3,982 | €1,600 | -€2,382 | -59.8% |
| Other amounts payable | 47/48 | €2,399,937 | €2,324,627 | -€75,311 | -3.1% |
| Other operating charges | 640/8 | €1,108 | €1,126 | +€19 | +1.7% |
| Gross operating margin | 9900 | -€1,564 | -€360 | +€1,204 | +77.0% |
| Operating profit (loss) | 9901 | -€2,672 | -€1,486 | +€1,186 | +44.4% |
| Financial charges | 65/66B | €371 | €339 | -€31 | -8.5% |
| Recurring financial charges | 65 | €371 | €339 | -€31 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,042 | -€1,825 | +€1,217 | +40.0% |
| Profit (loss) for the period | 9904 | -€3,042 | -€1,825 | +€1,217 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,042 | -€1,825 | +€1,217 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.