KAM PRO: 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 PRO
Largest movements
- Receivables within one year +€53,145
up €53,145 (+137%), from €38,872 to €92,017
of which Other amounts receivable: +€29,754
- Cash +€6,009
up €6,009 (+63.3%), from €9,497 to €15,506
mainly Advances received (+€44,978) and Trade debts (+€14,843)
- Stocks and contracts +€5,325
new in 2025: €5,325
- Deferred charges and accrued income +€5,321
new in 2025: €5,321
- Tangible fixed assets +€3,878
up €3,878 (+2,029%), from €191 to €4,069
- Advances received +€44,978
new in 2025: €44,978
- Trade debts +€14,843
up €14,843 (+21,053%), from €71 to €14,913
- Profit (loss) carried forward +€10,327
up €10,327 (+27.2%), from €38,002 to €48,329
- Tax, wage and social debts +€3,166
up €3,166 (+30.2%), from €10,488 to €13,654
- Staff costs +€51,999
new in 2025: €51,999
- Gross operating margin +€37,121
up €37,121 (+89.3%), from €41,560 to €78,681
- Taxes -€5,192
down €5,192 (-62.1%), from €8,358 to €3,166
- Other operating charges -€2,739
no longer reported in 2025 (was €2,739)
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 | €50,560 | €124,238 | +€73,678 | +146% |
| Fixed assets | 21/28 | €2,191 | €6,069 | +€3,878 | +177% |
| Tangible fixed assets | 22/27 | €191 | €4,069 | +€3,878 | +2,029% |
| Plant, machinery and equipment | 23 | €191 | €4,069 | +€3,878 | +2,029% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €48,369 | €118,169 | +€69,800 | +144% |
| Stocks and contracts in progress | 3 | - | €5,325 | +€5,325 | |
| Stocks | 30/36 | - | €5,325 | +€5,325 | |
| Amounts receivable within one year | 40/41 | €38,872 | €92,017 | +€53,145 | +137% |
| Trade receivables | 40 | €23,846 | €47,237 | +€23,391 | +98.1% |
| Other amounts receivable | 41 | €15,026 | €44,780 | +€29,754 | +198% |
| Cash at bank and in hand | 54/58 | €9,497 | €15,506 | +€6,009 | +63.3% |
| Deferred charges and accrued income | 490/1 | - | €5,321 | +€5,321 | |
| Total equity and liabilities | 10/49 | €50,560 | €124,238 | +€73,678 | +146% |
| Equity | 10/15 | €40,002 | €50,329 | +€10,327 | +25.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,002 | €48,329 | +€10,327 | +27.2% |
| Amounts payable | 17/49 | €10,558 | €73,909 | +€63,351 | +600% |
| Amounts payable within one year | 42/48 | €10,558 | €73,909 | +€63,351 | +600% |
| Trade debts | 44 | €71 | €14,913 | +€14,843 | +21,053% |
| Suppliers | 440/4 | €71 | €14,913 | +€14,843 | +21,053% |
| Advances received on contracts in progress | 46 | - | €44,978 | +€44,978 | |
| Taxes, remuneration and social security | 45 | €10,488 | €13,654 | +€3,166 | +30.2% |
| Taxes | 450/3 | €10,488 | €13,654 | +€3,166 | +30.2% |
| Other amounts payable | 47/48 | - | €365 | +€365 | |
| Remuneration, social security and pensions | 62 | - | €51,999 | +€51,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €509 | +€498 | +4,659% |
| Other operating charges | 640/8 | €2,739 | - | -€2,739 | |
| Non-recurring operating charges | 66A | - | €12,701 | +€12,701 | |
| Gross operating margin | 9900 | €41,560 | €78,681 | +€37,121 | +89.3% |
| Operating profit (loss) | 9901 | €38,810 | €13,472 | -€25,338 | -65.3% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Non-recurring financial income | 76B | - | €94 | +€94 | |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €38,810 | €13,493 | -€25,317 | -65.2% |
| Income taxes | 67/77 | €8,358 | €3,166 | -€5,192 | -62.1% |
| Profit (loss) for the period | 9904 | €30,452 | €10,327 | -€20,125 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,452 | €10,327 | -€20,125 | -66.1% |
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 16 October 2026 via checked.be.