KAM-7: what changed
Two fiscal 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.
KAM-7
Largest movements
- Receivables within one year +€1,618
new in 2025: €1,618
of which Trade receivables: +€937
- Cash +€1,091
up €1,091 (+18.2%), from €5,981 to €7,073
mainly Tax, wage and social debts (+€2,981) and Net result for the year (+€332)
- Tax, wage and social debts +€2,981
new in 2025: €2,981
- Other debts -€723
no longer reported in 2025 (was €723)
- Profit (loss) carried forward +€332
up €332 (+2.8%), from -€11,741 to -€11,410
- Trade debts +€119
new in 2025: €119
- Turnover +€39,322
new in 2025: €39,322
- Purchases and services -€1,154
down €1,154 (-2.9%), from €40,083 to €38,929
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 | €5,981 | €8,690 | +€2,709 | +45.3% |
| Current assets | 29/58 | €5,981 | €8,690 | +€2,709 | +45.3% |
| Amounts receivable within one year | 40/41 | - | €1,618 | +€1,618 | |
| Trade receivables | 40 | - | €937 | +€937 | |
| Other amounts receivable | 41 | - | €680 | +€680 | |
| Cash at bank and in hand | 54/58 | €5,981 | €7,073 | +€1,091 | +18.2% |
| Total equity and liabilities | 10/49 | €5,981 | €8,690 | +€2,709 | +45.3% |
| Equity | 10/15 | €5,259 | €5,590 | +€332 | +6.3% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,741 | -€11,410 | +€332 | +2.8% |
| Amounts payable | 17/49 | €723 | €3,100 | +€2,377 | +328.9% |
| Amounts payable within one year | 42/48 | €723 | €3,100 | +€2,377 | +328.9% |
| Trade debts | 44 | - | €119 | +€119 | |
| Suppliers | 440/4 | - | €119 | +€119 | |
| Taxes, remuneration and social security | 45 | - | €2,981 | +€2,981 | |
| Taxes | 450/3 | - | €2,981 | +€2,981 | |
| Other amounts payable | 47/48 | €723 | - | -€723 | |
| Turnover | 70 | - | €39,322 | +€39,322 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,083 | €38,929 | -€1,154 | -2.9% |
| Gross operating margin | 9900 | €551 | €393 | -€158 | -28.7% |
| Operating profit (loss) | 9901 | €551 | €393 | -€158 | -28.7% |
| Financial charges | 65/66B | €65 | €61 | -€4 | -6.4% |
| Recurring financial charges | 65 | €65 | €61 | -€4 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €486 | €332 | -€154 | -31.7% |
| Profit (loss) for the period | 9904 | €486 | €332 | -€154 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €486 | €332 | -€154 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.