KA-MELEON: 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.
KA-MELEON
Largest movements
- Tangible fixed assets +€24,652
up €24,652 (+378%), from €6,523 to €31,174
of which Furniture and vehicles: +€26,309
- Receivables within one year -€595
down €595 (-77.2%), from €771 to €176
of which Trade receivables: -€442
- Other debts +€25,890
up €25,890 (+189%), from €13,686 to €39,576
- Profit (loss) carried forward -€6,650
down €6,650 (-24.5%), from -€27,094 to -€33,744
- Accrued charges and deferred income +€3,388
up €3,388 (+875%), from €387 to €3,776
- Trade debts +€725
up €725 (+336%), from €216 to €942
- Tax, wage and social debts +€316
up €316, from €0 to €316
- Depreciation +€2,430
up €2,430 (+116%), from €2,093 to €4,523
- Gross operating margin +€473
up €473 (+26.3%), from -€1,797 to -€1,324
- Write-downs +€48
up €48, from -€48 to €0
- Other operating charges -€27
down €27 (-4.7%), from €578 to €550
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 | €7,656 | €31,358 | +€23,703 | +310% |
| Fixed assets | 21/28 | €6,523 | €31,174 | +€24,652 | +378% |
| Tangible fixed assets | 22/27 | €6,523 | €31,174 | +€24,652 | +378% |
| Land and buildings | 22 | €4,716 | €3,233 | -€1,483 | -31.4% |
| Plant, machinery and equipment | 23 | €522 | €348 | -€174 | -33.3% |
| Furniture and vehicles | 24 | €1,285 | €27,593 | +€26,309 | +2,048% |
| Current assets | 29/58 | €1,133 | €184 | -€949 | -83.8% |
| Amounts receivable within one year | 40/41 | €771 | €176 | -€595 | -77.2% |
| Trade receivables | 40 | €563 | €121 | -€442 | -78.5% |
| Other amounts receivable | 41 | €208 | €55 | -€154 | -73.7% |
| Cash at bank and in hand | 54/58 | €282 | €0 | -€282 | -100% |
| Deferred charges and accrued income | 490/1 | €80 | €8 | -€72 | -89.7% |
| Total equity and liabilities | 10/49 | €7,656 | €31,358 | +€23,703 | +310% |
| Equity | 10/15 | -€6,634 | -€13,284 | -€6,650 | -100% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,094 | -€33,744 | -€6,650 | -24.5% |
| Amounts payable | 17/49 | €14,290 | €44,642 | +€30,353 | +212% |
| Amounts payable within one year | 42/48 | €13,902 | €40,867 | +€26,964 | +194% |
| Financial debts | 43 | - | €33 | +€33 | |
| Credit institutions | 430/8 | - | €33 | +€33 | |
| Trade debts | 44 | €216 | €942 | +€725 | +336% |
| Suppliers | 440/4 | €216 | €942 | +€725 | +336% |
| Taxes, remuneration and social security | 45 | €0 | €316 | +€316 | |
| Taxes | 450/3 | €0 | €316 | +€316 | |
| Other amounts payable | 47/48 | €13,686 | €39,576 | +€25,890 | +189% |
| Accrued charges and deferred income | 492/3 | €387 | €3,776 | +€3,388 | +875% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €4,523 | +€2,430 | +116% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€48 | €0 | +€48 | |
| Other operating charges | 640/8 | €578 | €550 | -€27 | -4.7% |
| Gross operating margin | 9900 | -€1,797 | -€1,324 | +€473 | +26.3% |
| Operating profit (loss) | 9901 | -€4,420 | -€6,397 | -€1,977 | -44.7% |
| Financial charges | 65/66B | €238 | €252 | +€15 | +6.1% |
| Recurring financial charges | 65 | €238 | €252 | +€15 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,658 | -€6,650 | -€1,992 | -42.8% |
| Profit (loss) for the period | 9904 | -€4,658 | -€6,650 | -€1,992 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,658 | -€6,650 | -€1,992 | -42.8% |
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 20 October 2026 via checked.be.