KABROMA: 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.
KABROMA
Largest movements
- Cash -€24,628
down €24,628 (-41.6%), from €59,193 to €34,564
mainly Contributions, distributions and other (-€40,000) and Other debts (-€19,536)
- Tangible fixed assets +€3,238
up €3,238 (+66.9%), from €4,840 to €8,077
of which Other tangible fixed assets: +€3,350
- Other debts -€19,536
down €19,536 (-39.1%), from €49,978 to €30,441
- Profit (loss) carried forward +€7,905
up €7,905, from €0 to €7,905
- Contributions -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tax, wage and social debts -€4,769
down €4,769 (-31.2%), from €15,296 to €10,527
- Gross operating margin -€4,363
down €4,363 (-6.9%), from €63,047 to €58,685
- Taxes -€883
down €883 (-6.8%), from €13,004 to €12,121
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 | €71,655 | €50,591 | -€21,064 | -29.4% |
| Fixed assets | 21/28 | €4,840 | €8,077 | +€3,238 | +66.9% |
| Tangible fixed assets | 22/27 | €4,840 | €8,077 | +€3,238 | +66.9% |
| Plant, machinery and equipment | 23 | €3,921 | €2,763 | -€1,158 | -29.5% |
| Furniture and vehicles | 24 | €919 | €1,964 | +€1,045 | +114% |
| Other tangible fixed assets | 26 | - | €3,350 | +€3,350 | |
| Current assets | 29/58 | €66,816 | €42,514 | -€24,302 | -36.4% |
| Amounts receivable within one year | 40/41 | €7,623 | €7,950 | +€327 | +4.3% |
| Trade receivables | 40 | €7,623 | €7,950 | +€327 | +4.3% |
| Cash at bank and in hand | 54/58 | €59,193 | €34,564 | -€24,628 | -41.6% |
| Total equity and liabilities | 10/49 | €71,655 | €50,591 | -€21,064 | -29.4% |
| Equity | 10/15 | €5,000 | €7,905 | +€2,905 | +58.1% |
| Contributions | 10/11 | €5,000 | €0 | -€5,000 | -100% |
| Profit (loss) carried forward | 14 | €0 | €7,905 | +€7,905 | |
| Amounts payable | 17/49 | €66,655 | €42,686 | -€23,969 | -36.0% |
| Amounts payable within one year | 42/48 | €66,655 | €42,686 | -€23,969 | -36.0% |
| Trade debts | 44 | €1,382 | €1,718 | +€336 | +24.3% |
| Suppliers | 440/4 | €1,382 | €1,718 | +€336 | +24.3% |
| Taxes, remuneration and social security | 45 | €15,296 | €10,527 | -€4,769 | -31.2% |
| Taxes | 450/3 | €15,296 | €10,527 | -€4,769 | -31.2% |
| Other amounts payable | 47/48 | €49,978 | €30,441 | -€19,536 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €2,419 | +€515 | +27.1% |
| Other operating charges | 640/8 | €777 | €679 | -€98 | -12.6% |
| Gross operating margin | 9900 | €63,047 | €58,685 | -€4,363 | -6.9% |
| Operating profit (loss) | 9901 | €60,366 | €55,586 | -€4,780 | -7.9% |
| Financial income | 75/76B | €0 | €7 | +€7 | +23,267% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +23,267% |
| Financial charges | 65/66B | €718 | €566 | -€152 | -21.2% |
| Recurring financial charges | 65 | €718 | €566 | -€152 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €59,648 | €55,027 | -€4,621 | -7.7% |
| Income taxes | 67/77 | €13,004 | €12,121 | -€883 | -6.8% |
| Profit (loss) for the period | 9904 | €46,644 | €42,905 | -€3,738 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,644 | €42,905 | -€3,738 | -8.0% |
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 17 October 2026 via checked.be.