KAM CONSULTING: 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.
KAM CONSULTING
Largest movements
- Receivables within one year -€53,567
down €53,567 (-41.1%), from €130,475 to €76,908
of which Trade receivables: -€62,932
- Cash +€4,994
up €4,994 (+368%), from €1,359 to €6,353
mainly Receivables within one year (+€53,567) and Net result for the year (+€9,275)
- Advances received -€62,932
no longer reported in 2025 (was €62,932)
- Profit (loss) carried forward +€9,275
up €9,275 (+65.1%), from -€14,244 to -€4,969
- Tax, wage and social debts +€7,397
up €7,397 (+36.9%), from €20,063 to €27,460
- Trade debts -€5,913
down €5,913 (-10.5%), from €56,206 to €50,293
- Accrued charges and deferred income +€3,600
new in 2025: €3,600
- Gross operating margin +€28,298
up €28,298, from -€12,683 to €15,616
- Taxes +€4,687
up €4,687 (+416%), from €1,128 to €5,815
- Financial charges +€791
up €791 (+778%), from €102 to €893
- Other operating charges -€717
down €717 (-21.5%), from €3,334 to €2,617
- Financial income +€409
up €409 (+15.9%), from €2,576 to €2,985
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 | €132,958 | €84,384 | -€48,573 | -36.5% |
| Fixed assets | 21/28 | €1,124 | €1,124 | = | 0.0% |
| Financial fixed assets | 28 | €1,124 | €1,124 | = | 0.0% |
| Current assets | 29/58 | €131,834 | €83,260 | -€48,573 | -36.8% |
| Amounts receivable within one year | 40/41 | €130,475 | €76,908 | -€53,567 | -41.1% |
| Trade receivables | 40 | €74,716 | €11,784 | -€62,932 | -84.2% |
| Other amounts receivable | 41 | €55,759 | €65,124 | +€9,365 | +16.8% |
| Cash at bank and in hand | 54/58 | €1,359 | €6,353 | +€4,994 | +368% |
| Total equity and liabilities | 10/49 | €132,958 | €84,384 | -€48,573 | -36.5% |
| Equity | 10/15 | -€6,244 | €3,031 | +€9,275 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,244 | -€4,969 | +€9,275 | +65.1% |
| Amounts payable | 17/49 | €139,201 | €81,353 | -€57,848 | -41.6% |
| Amounts payable within one year | 42/48 | €139,201 | €77,753 | -€61,448 | -44.1% |
| Trade debts | 44 | €56,206 | €50,293 | -€5,913 | -10.5% |
| Suppliers | 440/4 | €56,206 | €50,293 | -€5,913 | -10.5% |
| Advances received on contracts in progress | 46 | €62,932 | - | -€62,932 | |
| Taxes, remuneration and social security | 45 | €20,063 | €27,460 | +€7,397 | +36.9% |
| Taxes | 450/3 | €20,063 | €27,460 | +€7,397 | +36.9% |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | - | -€189 | |
| Other operating charges | 640/8 | €3,334 | €2,617 | -€717 | -21.5% |
| Gross operating margin | 9900 | -€12,683 | €15,616 | +€28,298 | |
| Operating profit (loss) | 9901 | -€16,206 | €12,998 | +€29,204 | |
| Financial income | 75/76B | €2,576 | €2,985 | +€409 | +15.9% |
| Recurring financial income | 75 | €2,576 | €2,985 | +€409 | +15.9% |
| Financial charges | 65/66B | €102 | €893 | +€791 | +778% |
| Recurring financial charges | 65 | €102 | €893 | +€791 | +778% |
| Profit (loss) for the period before taxes | 9903 | -€13,732 | €15,090 | +€28,822 | |
| Income taxes | 67/77 | €1,128 | €5,815 | +€4,687 | +416% |
| Profit (loss) for the period | 9904 | -€14,860 | €9,275 | +€24,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,860 | €9,275 | +€24,135 |
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 19 October 2026 via checked.be.