J. KAMPOURIDI: 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.
J. KAMPOURIDI
Largest movements
- Cash +€44,051
up €44,051 (+39.0%), from €113,036 to €157,087
mainly Net result for the year (+€68,691) and Other debts (+€25,845)
- Receivables within one year -€4,122
down €4,122 (-19.1%), from €21,570 to €17,449
- Tax, wage and social debts -€28,763
down €28,763 (-71.8%), from €40,047 to €11,284
of which Taxes: -€28,763
- Reserves +€27,148
up €27,148 (+43.7%), from €62,180 to €89,329
- Other debts +€25,845
new in 2025: €25,845
- Profit (loss) carried forward +€15,698
up €15,698 (+53.6%), from €29,314 to €45,011
- Gross operating margin -€34,850
down €34,850 (-28.0%), from €124,619 to €89,769
- Taxes -€11,818
down €11,818 (-36.1%), from €32,696 to €20,879
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 | €134,607 | €174,535 | +€39,929 | +29.7% |
| Current assets | 29/58 | €134,607 | €174,535 | +€39,929 | +29.7% |
| Amounts receivable within one year | 40/41 | €21,570 | €17,449 | -€4,122 | -19.1% |
| Other amounts receivable | 41 | €21,570 | €17,449 | -€4,122 | -19.1% |
| Cash at bank and in hand | 54/58 | €113,036 | €157,087 | +€44,051 | +39.0% |
| Total equity and liabilities | 10/49 | €134,607 | €174,535 | +€39,929 | +29.7% |
| Equity | 10/15 | €94,494 | €137,340 | +€42,846 | +45.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,180 | €89,329 | +€27,148 | +43.7% |
| Distributable reserves | 133 | €62,180 | €89,329 | +€27,148 | +43.7% |
| Profit (loss) carried forward | 14 | €29,314 | €45,011 | +€15,698 | +53.6% |
| Amounts payable | 17/49 | €40,113 | €37,195 | -€2,917 | -7.3% |
| Amounts payable within one year | 42/48 | €40,113 | €37,195 | -€2,917 | -7.3% |
| Trade debts | 44 | €66 | €67 | +€1 | +2.0% |
| Suppliers | 440/4 | €66 | €67 | +€1 | +2.0% |
| Taxes, remuneration and social security | 45 | €40,047 | €11,284 | -€28,763 | -71.8% |
| Taxes | 450/3 | €40,047 | €11,284 | -€28,763 | -71.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | 0.0% |
| Other amounts payable | 47/48 | - | €25,845 | +€25,845 | |
| Gross operating margin | 9900 | €124,619 | €89,769 | -€34,850 | -28.0% |
| Operating profit (loss) | 9901 | €124,619 | €89,769 | -€34,850 | -28.0% |
| Financial charges | 65/66B | €429 | €199 | -€229 | -53.5% |
| Recurring financial charges | 65 | €429 | €199 | -€229 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €124,190 | €89,569 | -€34,621 | -27.9% |
| Income taxes | 67/77 | €32,696 | €20,879 | -€11,818 | -36.1% |
| Profit (loss) for the period | 9904 | €91,494 | €68,691 | -€22,803 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,494 | €68,691 | -€22,803 | -24.9% |
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 22 October 2026 via checked.be.