KASPEREK ANN: 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.
KASPEREK ANN
Largest movements
- Receivables within one year +€5,738
up €5,738 (+23.6%), from €24,365 to €30,103
of which Other amounts receivable: +€5,763
- Financial fixed assets +€4,691
up €4,691 (+489%), from €960 to €5,651
- Deferred charges and accrued income +€2,963
new in 2025: €2,963
- Cash -€2,581
down €2,581 (-10.7%), from €24,148 to €21,567
mainly Receivables within one year (-€5,738) and Investment in fixed assets (net) (-€4,691)
- Reserves +€8,000
up €8,000 (+17.8%), from €45,000 to €53,000
- Trade debts +€1,284
up €1,284 (+221%), from €580 to €1,864
- Tax, wage and social debts +€820
new in 2025: €820
- Turnover +€16,803
up €16,803 (+22.7%), from €74,081 to €90,884
- Purchases and services +€10,940
up €10,940 (+15.5%), from €70,471 to €81,411
- Gross operating margin +€6,537
up €6,537 (+103%), from €6,368 to €12,905
- Taxes +€1,521
up €1,521 (+117%), from €1,303 to €2,824
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 | €51,892 | €62,098 | +€10,206 | +19.7% |
| Fixed assets | 21/28 | €3,379 | €7,465 | +€4,086 | +121% |
| Tangible fixed assets | 22/27 | €2,419 | €1,814 | -€605 | -25.0% |
| Land and buildings | 22 | €2,419 | €1,814 | -€605 | -25.0% |
| Financial fixed assets | 28 | €960 | €5,651 | +€4,691 | +489% |
| Current assets | 29/58 | €48,513 | €54,633 | +€6,120 | +12.6% |
| Amounts receivable within one year | 40/41 | €24,365 | €30,103 | +€5,738 | +23.6% |
| Trade receivables | 40 | €25 | - | -€25 | |
| Other amounts receivable | 41 | €24,340 | €30,103 | +€5,763 | +23.7% |
| Cash at bank and in hand | 54/58 | €24,148 | €21,567 | -€2,581 | -10.7% |
| Deferred charges and accrued income | 490/1 | - | €2,963 | +€2,963 | |
| Total equity and liabilities | 10/49 | €51,892 | €62,098 | +€10,206 | +19.7% |
| Equity | 10/15 | €51,299 | €59,401 | +€8,102 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,000 | €53,000 | +€8,000 | +17.8% |
| Distributable reserves | 133 | €45,000 | €53,000 | +€8,000 | +17.8% |
| Profit (loss) carried forward | 14 | €99 | €201 | +€102 | +103% |
| Amounts payable | 17/49 | €593 | €2,697 | +€2,104 | +355% |
| Amounts payable within one year | 42/48 | €593 | €2,697 | +€2,104 | +355% |
| Trade debts | 44 | €580 | €1,864 | +€1,284 | +221% |
| Suppliers | 440/4 | €580 | €1,864 | +€1,284 | +221% |
| Taxes, remuneration and social security | 45 | - | €820 | +€820 | |
| Taxes | 450/3 | - | €820 | +€820 | |
| Other amounts payable | 47/48 | €13 | €13 | = | 0.0% |
| Turnover | 70 | €74,081 | €90,884 | +€16,803 | +22.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,471 | €81,411 | +€10,940 | +15.5% |
| Remuneration, social security and pensions | 62 | €15 | €21 | +€6 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €605 | = | 0.0% |
| Other operating charges | 640/8 | €1,118 | €1,253 | +€135 | +12.1% |
| Gross operating margin | 9900 | €6,368 | €12,905 | +€6,537 | +103% |
| Operating profit (loss) | 9901 | €4,630 | €11,026 | +€6,396 | +138% |
| Financial income | 75/76B | €102 | €54 | -€48 | -47.1% |
| Recurring financial income | 75 | €102 | €54 | -€48 | -47.1% |
| Financial charges | 65/66B | €154 | €154 | = | 0.0% |
| Recurring financial charges | 65 | €154 | €154 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,578 | €10,926 | +€6,348 | +139% |
| Income taxes | 67/77 | €1,303 | €2,824 | +€1,521 | +117% |
| Profit (loss) for the period | 9904 | €3,275 | €8,102 | +€4,827 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €3,275 | €8,102 | +€4,827 | +147% |
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 31 October 2026 via checked.be.