't KAPELLEKE: 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.
't KAPELLEKE
Largest movements
- Tangible fixed assets +€6,830
up €6,830 (+143%), from €4,769 to €11,599
- Cash -€2,844
down €2,844 (-23.2%), from €12,264 to €9,420
mainly Investment in fixed assets (net) (-€8,039) and Tax, wage and social debts (-€2,921)
- Profit (loss) carried forward +€6,910
up €6,910 (+39.3%), from €17,600 to €24,510
- Tax, wage and social debts -€2,921
down €2,921 (-78.1%), from €3,742 to €821
- Gross operating margin -€3,701
down €3,701 (-23.4%), from €15,801 to €12,100
- Taxes -€1,403
down €1,403 (-37.5%), from €3,742 to €2,339
- Depreciation +€1,168
up €1,168 (+2,845%), from €41 to €1,209
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,452 | €46,449 | +€3,997 | +9.4% |
| Fixed assets | 21/28 | €4,769 | €11,599 | +€6,830 | +143% |
| Tangible fixed assets | 22/27 | €4,769 | €11,599 | +€6,830 | +143% |
| Land and buildings | 22 | €4,769 | €11,599 | +€6,830 | +143% |
| Current assets | 29/58 | €37,684 | €34,851 | -€2,833 | -7.5% |
| Amounts receivable within one year | 40/41 | €24,033 | €24,033 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €24,033 | €24,033 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,264 | €9,420 | -€2,844 | -23.2% |
| Deferred charges and accrued income | 490/1 | €1,387 | €1,398 | +€12 | +0.8% |
| Total equity and liabilities | 10/49 | €42,452 | €46,449 | +€3,997 | +9.4% |
| Equity | 10/15 | €38,647 | €45,557 | +€6,910 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,447 | €2,447 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €647 | €647 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,600 | €24,510 | +€6,910 | +39.3% |
| Amounts payable | 17/49 | €3,806 | €892 | -€2,913 | -76.6% |
| Amounts payable within one year | 42/48 | €3,806 | €892 | -€2,913 | -76.6% |
| Trade debts | 44 | €63 | €72 | +€8 | +12.6% |
| Suppliers | 440/4 | €63 | €72 | +€8 | +12.6% |
| Taxes, remuneration and social security | 45 | €3,742 | €821 | -€2,921 | -78.1% |
| Taxes | 450/3 | €3,742 | €821 | -€2,921 | -78.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €1,209 | +€1,168 | +2,845% |
| Other operating charges | 640/8 | €1,482 | €1,486 | +€4 | +0.3% |
| Gross operating margin | 9900 | €15,801 | €12,100 | -€3,701 | -23.4% |
| Operating profit (loss) | 9901 | €14,278 | €9,404 | -€4,874 | -34.1% |
| Financial income | 75/76B | €2 | €60 | +€58 | +2,581% |
| Recurring financial income | 75 | €2 | €60 | +€58 | +2,581% |
| Financial charges | 65/66B | €259 | €215 | -€43 | -16.7% |
| Recurring financial charges | 65 | €259 | €215 | -€43 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €14,022 | €9,249 | -€4,773 | -34.0% |
| Income taxes | 67/77 | €3,742 | €2,339 | -€1,403 | -37.5% |
| Profit (loss) for the period | 9904 | €10,280 | €6,910 | -€3,369 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,280 | €6,910 | -€3,369 | -32.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.