Khapture: 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.
Khapture
Largest movements
- Receivables after one year -€64,739
down €64,739 (-76.3%), from €84,818 to €20,079
- Cash +€46,518
up €46,518 (+41.2%), from €112,840 to €159,359
mainly Net result for the year (+€76,278) and Receivables after one year (+€64,739)
- Receivables within one year -€15,416
down €15,416 (-87.3%), from €17,662 to €2,246
of which Trade receivables: -€14,679
- Tangible fixed assets -€4,420
down €4,420 (-4.6%), from €96,577 to €92,157
of which Land and buildings: -€4,550
- Reserves -€102,967
down €102,967 (-33.7%), from €305,422 to €202,455
- Other debts +€53,489
up €53,489 (+2,063%), from €2,593 to €56,082
- Tax, wage and social debts +€9,864
up €9,864 (+187%), from €5,274 to €15,137
- Gross operating margin +€26,813
up €26,813 (+32.3%), from €83,039 to €109,852
- Taxes +€5,736
up €5,736 (+38.2%), from €15,018 to €20,754
- Financial income -€1,562
down €1,562 (-78.3%), from €1,995 to €433
- Other operating charges -€1,256
down €1,256 (-62.7%), from €2,003 to €746
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 | €314,657 | €275,451 | -€39,206 | -12.5% |
| Fixed assets | 21/28 | €96,577 | €92,157 | -€4,420 | -4.6% |
| Tangible fixed assets | 22/27 | €96,577 | €92,157 | -€4,420 | -4.6% |
| Land and buildings | 22 | €91,730 | €87,180 | -€4,550 | -5.0% |
| Plant, machinery and equipment | 23 | €82 | €316 | +€234 | +284% |
| Furniture and vehicles | 24 | €4,765 | €4,661 | -€104 | -2.2% |
| Current assets | 29/58 | €218,081 | €183,294 | -€34,786 | -16.0% |
| Amounts receivable after more than one year | 29 | €84,818 | €20,079 | -€64,739 | -76.3% |
| Other amounts receivable | 291 | €84,818 | €20,079 | -€64,739 | -76.3% |
| Amounts receivable within one year | 40/41 | €17,662 | €2,246 | -€15,416 | -87.3% |
| Trade receivables | 40 | €14,679 | - | -€14,679 | |
| Other amounts receivable | 41 | €2,982 | €2,246 | -€736 | -24.7% |
| Cash at bank and in hand | 54/58 | €112,840 | €159,359 | +€46,518 | +41.2% |
| Deferred charges and accrued income | 490/1 | €2,761 | €1,611 | -€1,150 | -41.7% |
| Total equity and liabilities | 10/49 | €314,657 | €275,451 | -€39,206 | -12.5% |
| Equity | 10/15 | €306,422 | €203,455 | -€102,967 | -33.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €305,422 | €202,455 | -€102,967 | -33.7% |
| Distributable reserves | 133 | €305,422 | €202,455 | -€102,967 | -33.7% |
| Amounts payable | 17/49 | €8,235 | €71,996 | +€63,761 | +774% |
| Amounts payable within one year | 42/48 | €8,235 | €71,996 | +€63,761 | +774% |
| Trade debts | 44 | €368 | €776 | +€408 | +111% |
| Suppliers | 440/4 | €368 | €776 | +€408 | +111% |
| Taxes, remuneration and social security | 45 | €5,274 | €15,137 | +€9,864 | +187% |
| Taxes | 450/3 | €5,274 | €15,137 | +€9,864 | +187% |
| Other amounts payable | 47/48 | €2,593 | €56,082 | +€53,489 | +2,063% |
| Remuneration, social security and pensions | 62 | €1,325 | €1,485 | +€160 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,893 | €9,687 | +€793 | +8.9% |
| Other operating charges | 640/8 | €2,003 | €746 | -€1,256 | -62.7% |
| Gross operating margin | 9900 | €83,039 | €109,852 | +€26,813 | +32.3% |
| Operating profit (loss) | 9901 | €70,818 | €97,933 | +€27,115 | +38.3% |
| Financial income | 75/76B | €1,995 | €433 | -€1,562 | -78.3% |
| Recurring financial income | 75 | €1,995 | €433 | -€1,562 | -78.3% |
| Financial charges | 65/66B | €1,689 | €1,334 | -€355 | -21.0% |
| Recurring financial charges | 65 | €1,689 | €1,334 | -€355 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €71,124 | €97,032 | +€25,908 | +36.4% |
| Income taxes | 67/77 | €15,018 | €20,754 | +€5,736 | +38.2% |
| Profit (loss) for the period | 9904 | €56,106 | €76,278 | +€20,172 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,106 | €76,278 | +€20,172 | +36.0% |
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 15 October 2026 via checked.be.