ONS KAPSALON: 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.
ONS KAPSALON
Largest movements
- Receivables within one year +€9,901
up €9,901 (+78.4%), from €12,634 to €22,535
of which Other amounts receivable: +€5,058
- Cash +€1,810
up €1,810 (+23.5%), from €7,702 to €9,511
mainly Net result for the year (+€8,760) and Tax, wage and social debts (+€4,405)
- Tangible fixed assets +€1,543
up €1,543 (+411.6%), from €375 to €1,918
of which Furniture and vehicles: +€1,918
- Deferred charges and accrued income -€990
down €990 (-58.4%), from €1,694 to €705
- Profit (loss) carried forward +€8,760
up €8,760, from -€7,778 to €982
- Tax, wage and social debts +€4,405
up €4,405 (+50.7%), from €8,690 to €13,095
- Trade debts -€680
down €680 (-25.3%), from €2,685 to €2,005
- Gross operating margin +€4,768
up €4,768 (+44.2%), from €10,790 to €15,558
- Other operating charges +€1,004
up €1,004 (+61.1%), from €1,641 to €2,645
- Taxes +€483
up €483 (+14.9%), from €3,250 to €3,733
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 | €22,553 | €35,039 | +€12,485 | +55.4% |
| Fixed assets | 21/28 | €375 | €1,918 | +€1,543 | +411.6% |
| Tangible fixed assets | 22/27 | €375 | €1,918 | +€1,543 | +411.6% |
| Plant, machinery and equipment | 23 | €375 | - | -€375 | |
| Furniture and vehicles | 24 | - | €1,918 | +€1,918 | |
| Current assets | 29/58 | €22,178 | €33,121 | +€10,942 | +49.3% |
| Stocks and contracts in progress | 3 | €148 | €369 | +€221 | +149.3% |
| Stocks | 30/36 | €148 | €369 | +€221 | +149.3% |
| Amounts receivable within one year | 40/41 | €12,634 | €22,535 | +€9,901 | +78.4% |
| Trade receivables | 40 | €2,512 | €7,355 | +€4,843 | +192.8% |
| Other amounts receivable | 41 | €10,123 | €15,181 | +€5,058 | +50.0% |
| Cash at bank and in hand | 54/58 | €7,702 | €9,511 | +€1,810 | +23.5% |
| Deferred charges and accrued income | 490/1 | €1,694 | €705 | -€990 | -58.4% |
| Total equity and liabilities | 10/49 | €22,553 | €35,039 | +€12,485 | +55.4% |
| Equity | 10/15 | €11,178 | €19,938 | +€8,760 | +78.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €356 | €356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €356 | €356 | = | 0.0% |
| Reserves not available under the articles | 1311 | €356 | €356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,778 | €982 | +€8,760 | |
| Amounts payable | 17/49 | €11,375 | €15,100 | +€3,725 | +32.7% |
| Amounts payable within one year | 42/48 | €11,375 | €15,100 | +€3,725 | +32.7% |
| Trade debts | 44 | €2,685 | €2,005 | -€680 | -25.3% |
| Suppliers | 440/4 | €2,685 | €2,005 | -€680 | -25.3% |
| Taxes, remuneration and social security | 45 | €8,690 | €13,095 | +€4,405 | +50.7% |
| Taxes | 450/3 | €8,690 | €13,095 | +€4,405 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €375 | = | 0.0% |
| Other operating charges | 640/8 | €1,641 | €2,645 | +€1,004 | +61.1% |
| Gross operating margin | 9900 | €10,790 | €15,558 | +€4,768 | +44.2% |
| Operating profit (loss) | 9901 | €8,774 | €12,539 | +€3,764 | +42.9% |
| Financial charges | 65/66B | €109 | €45 | -€64 | -58.6% |
| Recurring financial charges | 65 | €109 | €45 | -€64 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €8,665 | €12,493 | +€3,828 | +44.2% |
| Income taxes | 67/77 | €3,250 | €3,733 | +€483 | +14.9% |
| Profit (loss) for the period | 9904 | €5,415 | €8,760 | +€3,345 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,415 | €8,760 | +€3,345 | +61.8% |
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 9 October 2026 via checked.be.