KAPUSUZ: 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.
KAPUSUZ
Largest movements
- Receivables within one year +€57
new in 2024: €57
- Cash +€6
new in 2024: €6
mainly Trade debts (+€1,162) and Tax, wage and social debts (+€173)
- Trade debts +€1,162
new in 2024: €1,162
- Other debts -€1,124
down €1,124 (-5.2%), from €21,659 to €20,535
- Tax, wage and social debts +€173
new in 2024: €173
- Profit (loss) carried forward -€147
down €147 (-0.4%), from -€40,259 to -€40,406
- Purchases and services +€1,790
new in 2024: €1,790
- Turnover +€1,786
new in 2024: €1,786
- Financial charges +€126
new in 2024: €126
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €63 | +€63 | |
| Current assets | 29/58 | - | €63 | +€63 | |
| Amounts receivable within one year | 40/41 | - | €57 | +€57 | |
| Trade receivables | 40 | - | €57 | +€57 | |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €0 | €63 | +€63 | |
| Equity | 10/15 | -€21,659 | -€21,806 | -€147 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,259 | -€40,406 | -€147 | -0.4% |
| Amounts payable | 17/49 | €21,659 | €21,870 | +€211 | +1.0% |
| Amounts payable within one year | 42/48 | €21,659 | €21,870 | +€211 | +1.0% |
| Trade debts | 44 | - | €1,162 | +€1,162 | |
| Suppliers | 440/4 | - | €1,162 | +€1,162 | |
| Taxes, remuneration and social security | 45 | - | €173 | +€173 | |
| Taxes | 450/3 | - | €173 | +€173 | |
| Other amounts payable | 47/48 | €21,659 | €20,535 | -€1,124 | -5.2% |
| Turnover | 70 | - | €1,786 | +€1,786 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,790 | +€1,790 | |
| Gross operating margin | 9900 | - | -€4 | -€4 | |
| Operating profit (loss) | 9901 | - | -€4 | -€4 | |
| Financial charges | 65/66B | - | €126 | +€126 | |
| Recurring financial charges | 65 | - | €126 | +€126 | |
| Profit (loss) for the period before taxes | 9903 | - | -€131 | -€131 | |
| Profit (loss) for the period | 9904 | - | -€131 | -€131 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€131 | -€131 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.