KAM Company: what changed
What changed
KAM Company
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€57,055
2024 · €88,351-€31,296
Equity
€163,406
2024 · €106,351+€57,055
Cash
€17,128
2024 · €16,469+€659
Balance sheet total
€566,212
2024 · €335,037+€231,175
Largest movements
Assets
- Receivables within one year +€225,283
up €225,283 (+104%), from €217,531 to €442,814
of which Trade receivables: +€134,546
Equity and liabilities
- Trade debts +€147,416
up €147,416 (+96.4%), from €152,978 to €300,394
- Reserves +€57,055
up €57,055 (+64.6%), from €88,351 to €145,406
- Debts after one year +€12,973
up €12,973 (+36.0%), from €36,040 to €49,013
- Current portion of long-term debt +€9,598
up €9,598 (+124%), from €7,725 to €17,323
Income statement
- Staff costs +€49,478
up €49,478 (+205%), from €24,094 to €73,572
- Gross operating margin +€27,894
up €27,894 (+18.6%), from €149,962 to €177,856
- Depreciation +€16,678
up €16,678 (+146%), from €11,406 to €28,084
- Taxes -€7,053
down €7,053 (-31.0%), from €22,767 to €15,714
- Financial income +€2,470
new in 2025: €2,470
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€88,351
Gross operating margin
+€27,894
Staff costs
-€49,478
Depreciation
-€16,678
Other operating charges
-€397
Other operating items
-€16
Financial income
+€2,470
Financial charges
-€2,144
Taxes
+€7,053
Result 2025
€57,055
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,481
Investment
-€30,331
Financing
+€24,509
Cash 2024
€16,469
From operations (derived)
+€6,481
Net result for the year
+€57,055
Depreciation
+€28,084
Stocks and contracts
-€997
Receivables within one year
-€225,283
Deferred charges and accrued income
-€1,989
Trade debts
+€147,416
Tax, wage and social debts
+€3,945
Other debts
-€2,850
Accrued charges and deferred income
+€1,100
Investment (derived)
-€30,331
Investment in fixed assets (net)
-€30,331
Financing
+€24,509
Debts after one year
+€12,973
Current portion of long-term debt
+€9,598
Short-term financial debts
+€1,938
Cash 2025
€17,128
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,037 | €566,212 | +€231,175 | +69.0% |
| Fixed assets | 21/28 | €95,991 | €98,238 | +€2,247 | +2.3% |
| Intangible fixed assets | 21 | €1,849 | €1,442 | -€407 | -22.0% |
| Tangible fixed assets | 22/27 | €94,142 | €96,796 | +€2,654 | +2.8% |
| Plant, machinery and equipment | 23 | €13,240 | €13,780 | +€540 | +4.1% |
| Furniture and vehicles | 24 | €1,375 | €17,487 | +€16,112 | +1,172% |
| Leasing and similar rights | 25 | €73,246 | €58,236 | -€15,010 | -20.5% |
| Other tangible fixed assets | 26 | €6,281 | €7,294 | +€1,012 | +16.1% |
| Current assets | 29/58 | €239,046 | €467,974 | +€228,928 | +95.8% |
| Stocks and contracts in progress | 3 | €3,469 | €4,466 | +€997 | +28.7% |
| Stocks | 30/36 | €3,469 | €4,466 | +€997 | +28.7% |
| Amounts receivable within one year | 40/41 | €217,531 | €442,814 | +€225,283 | +104% |
| Trade receivables | 40 | €198,129 | €332,676 | +€134,546 | +67.9% |
| Other amounts receivable | 41 | €19,402 | €110,139 | +€90,737 | +468% |
| Cash at bank and in hand | 54/58 | €16,469 | €17,128 | +€659 | +4.0% |
| Deferred charges and accrued income | 490/1 | €1,576 | €3,565 | +€1,989 | +126% |
| Total equity and liabilities | 10/49 | €335,037 | €566,212 | +€231,175 | +69.0% |
| Equity | 10/15 | €106,351 | €163,406 | +€57,055 | +53.6% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €88,351 | €145,406 | +€57,055 | +64.6% |
| Distributable reserves | 133 | €88,351 | €145,406 | +€57,055 | +64.6% |
| Amounts payable | 17/49 | €228,685 | €402,806 | +€174,120 | +76.1% |
| Amounts payable after more than one year | 17 | €36,040 | €49,013 | +€12,973 | +36.0% |
| Financial debts | 170/4 | €36,040 | €49,013 | +€12,973 | +36.0% |
| Amounts payable within one year | 42/48 | €192,645 | €352,693 | +€160,048 | +83.1% |
| Current portion of amounts payable after more than one year | 42 | €7,725 | €17,323 | +€9,598 | +124% |
| Financial debts | 43 | - | €1,938 | +€1,938 | |
| Credit institutions | 430/8 | - | €1,938 | +€1,938 | |
| Trade debts | 44 | €152,978 | €300,394 | +€147,416 | +96.4% |
| Suppliers | 440/4 | €152,978 | €300,394 | +€147,416 | +96.4% |
| Taxes, remuneration and social security | 45 | €24,692 | €28,637 | +€3,945 | +16.0% |
| Taxes | 450/3 | €23,369 | €18,479 | -€4,889 | -20.9% |
| Remuneration and social security | 454/9 | €1,323 | €10,158 | +€8,834 | +668% |
| Other amounts payable | 47/48 | €7,250 | €4,400 | -€2,850 | -39.3% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | €24,094 | €73,572 | +€49,478 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,406 | €28,084 | +€16,678 | +146% |
| Other operating charges | 640/8 | €795 | €1,192 | +€397 | +50.0% |
| Non-recurring operating charges | 66A | - | €16 | +€16 | |
| Gross operating margin | 9900 | €149,962 | €177,856 | +€27,894 | +18.6% |
| Operating profit (loss) | 9901 | €113,667 | €74,992 | -€38,675 | -34.0% |
| Financial income | 75/76B | - | €2,470 | +€2,470 | |
| Recurring financial income | 75 | - | €2,470 | +€2,470 | |
| Financial charges | 65/66B | €2,550 | €4,693 | +€2,144 | +84.1% |
| Recurring financial charges | 65 | €2,550 | €4,693 | +€2,144 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €111,118 | €72,769 | -€38,349 | -34.5% |
| Income taxes | 67/77 | €22,767 | €15,714 | -€7,053 | -31.0% |
| Profit (loss) for the period | 9904 | €88,351 | €57,055 | -€31,296 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,351 | €57,055 | -€31,296 | -35.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.