Kaupanda: 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.
Kaupanda
Largest movements
- Cash +€71,045
up €71,045 (+97.5%), from €72,848 to €143,892
mainly Current investments (+€51,794) and Net result for the year (+€12,938)
- Current investments -€51,794
down €51,794 (-30.2%), from €171,326 to €119,532
- Receivables within one year -€3,606
down €3,606 (-97.0%), from €3,719 to €112
- Profit (loss) carried forward +€12,615
no longer reported in 2025 (was -€12,615)
- Financial charges -€19,142
down €19,142, from €15,492 to -€3,650
- Taxes +€2,007
up €2,007 (+60.5%), from €3,315 to €5,322
- Gross operating margin +€338
up €338 (+3.1%), from -€11,040 to -€10,702
- Financial income -€138
down €138 (-0.5%), from €26,237 to €26,099
of which Financial income: -€2,516
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 | €247,892 | €263,537 | +€15,644 | +6.3% |
| Current assets | 29/58 | €247,892 | €263,537 | +€15,644 | +6.3% |
| Amounts receivable within one year | 40/41 | €3,719 | €112 | -€3,606 | -97.0% |
| Other amounts receivable | 41 | €3,719 | €112 | -€3,606 | -97.0% |
| Current investments | 50/53 | €171,326 | €119,532 | -€51,794 | -30.2% |
| Cash at bank and in hand | 54/58 | €72,848 | €143,892 | +€71,045 | +97.5% |
| Total equity and liabilities | 10/49 | €247,892 | €263,537 | +€15,644 | +6.3% |
| Equity | 10/15 | €246,573 | €259,512 | +€12,938 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,588 | €240,912 | +€324 | +0.1% |
| Distributable reserves | 133 | €240,588 | €240,912 | +€324 | +0.1% |
| Profit (loss) carried forward | 14 | -€12,615 | - | +€12,615 | |
| Amounts payable | 17/49 | €1,319 | €4,025 | +€2,706 | +205.1% |
| Amounts payable within one year | 42/48 | €1,319 | €4,025 | +€2,706 | +205.1% |
| Trade debts | 44 | - | €198 | +€198 | |
| Suppliers | 440/4 | - | €198 | +€198 | |
| Taxes, remuneration and social security | 45 | €1,319 | €3,542 | +€2,223 | +168.5% |
| Taxes | 450/3 | €1,319 | €3,542 | +€2,223 | +168.5% |
| Other amounts payable | 47/48 | - | €285 | +€285 | |
| Other operating charges | 640/8 | €889 | €787 | -€102 | -11.5% |
| Gross operating margin | 9900 | -€11,040 | -€10,702 | +€338 | +3.1% |
| Operating profit (loss) | 9901 | -€11,929 | -€11,489 | +€440 | +3.7% |
| Financial income | 75/76B | €26,237 | €26,099 | -€138 | -0.5% |
| Recurring financial income | 75 | €6,691 | €4,175 | -€2,516 | -37.6% |
| Non-recurring financial income | 76B | €19,546 | €21,924 | +€2,378 | +12.2% |
| Financial charges | 65/66B | €15,492 | -€3,650 | -€19,142 | |
| Recurring financial charges | 65 | €15,492 | -€3,650 | -€19,142 | |
| Profit (loss) for the period before taxes | 9903 | -€1,184 | €18,260 | +€19,444 | |
| Income taxes | 67/77 | €3,315 | €5,322 | +€2,007 | +60.5% |
| Profit (loss) for the period | 9904 | -€4,499 | €12,938 | +€17,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,499 | €12,938 | +€17,437 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.