KP CAPITAL: 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.
KP CAPITAL
Largest movements
- Cash +€11,100
up €11,100 (+74.8%), from €14,848 to €25,948
mainly Other debts (+€22,556) and Net result for the year (+€22,189)
- Receivables within one year +€5,972
up €5,972 (+37.8%), from €15,779 to €21,751
of which Other amounts receivable: +€4,803
- Other debts +€22,556
up €22,556 (+432.1%), from €5,220 to €27,777
- Reserves -€7,855
no longer reported in 2025 (was €7,855)
- Tax, wage and social debts +€2,599
up €2,599 (+19.2%), from €13,567 to €16,165
of which Taxes: +€4,130
- Profit (loss) carried forward +€2,267
no longer reported in 2025 (was -€2,267)
- Trade debts -€2,037
down €2,037 (-76.0%), from €2,682 to €644
- Gross operating margin +€16,623
up €16,623 (+90.7%), from €18,321 to €34,944
- Taxes +€5,693
up €5,693 (+223.6%), from €2,546 to €8,238
- Financial charges -€1,395
down €1,395 (-29.4%), from €4,740 to €3,345
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 | €35,434 | €52,686 | +€17,252 | +48.7% |
| Current assets | 29/58 | €35,434 | €52,686 | +€17,252 | +48.7% |
| Amounts receivable within one year | 40/41 | €15,779 | €21,751 | +€5,972 | +37.8% |
| Trade receivables | 40 | €15,779 | €16,948 | +€1,169 | +7.4% |
| Other amounts receivable | 41 | - | €4,803 | +€4,803 | |
| Cash at bank and in hand | 54/58 | €14,848 | €25,948 | +€11,100 | +74.8% |
| Deferred charges and accrued income | 490/1 | €4,807 | €4,987 | +€180 | +3.7% |
| Total equity and liabilities | 10/49 | €35,434 | €52,686 | +€17,252 | +48.7% |
| Equity | 10/15 | €10,588 | €5,000 | -€5,588 | -52.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,855 | - | -€7,855 | |
| Distributable reserves | 133 | €7,855 | - | -€7,855 | |
| Profit (loss) carried forward | 14 | -€2,267 | - | +€2,267 | |
| Amounts payable | 17/49 | €24,846 | €47,686 | +€22,840 | +91.9% |
| Amounts payable within one year | 42/48 | €21,468 | €44,586 | +€23,118 | +107.7% |
| Trade debts | 44 | €2,682 | €644 | -€2,037 | -76.0% |
| Suppliers | 440/4 | €2,682 | €644 | -€2,037 | -76.0% |
| Taxes, remuneration and social security | 45 | €13,567 | €16,165 | +€2,599 | +19.2% |
| Taxes | 450/3 | €9,679 | €13,809 | +€4,130 | +42.7% |
| Remuneration and social security | 454/9 | €3,888 | €2,357 | -€1,531 | -39.4% |
| Other amounts payable | 47/48 | €5,220 | €27,777 | +€22,556 | +432.1% |
| Accrued charges and deferred income | 492/3 | €3,378 | €3,100 | -€278 | -8.2% |
| Other operating charges | 640/8 | €1,023 | €1,172 | +€148 | +14.5% |
| Gross operating margin | 9900 | €18,321 | €34,944 | +€16,623 | +90.7% |
| Operating profit (loss) | 9901 | €17,298 | €33,772 | +€16,475 | +95.2% |
| Financial charges | 65/66B | €4,740 | €3,345 | -€1,395 | -29.4% |
| Recurring financial charges | 65 | €4,740 | €3,345 | -€1,395 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €12,558 | €30,427 | +€17,870 | +142.3% |
| Income taxes | 67/77 | €2,546 | €8,238 | +€5,693 | +223.6% |
| Profit (loss) for the period | 9904 | €10,012 | €22,189 | +€12,177 | +121.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,012 | €22,189 | +€12,177 | +121.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.