KAMA Consult: 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.
KAMA Consult
Largest movements
- Receivables within one year +€25,681
up €25,681 (+15.5%), from €166,004 to €191,685
of which Trade receivables: +€52,175
- Other debts +€130,500
up €130,500 (+900%), from €14,500 to €145,000
- Profit (loss) carried forward -€121,786
down €121,786 (-79.7%), from €152,885 to €31,098
- Tax, wage and social debts +€19,012
new in 2025: €19,012
- Gross operating margin +€132,632
up €132,632 (+2,257%), from €5,877 to €138,509
- Taxes +€20,824
up €20,824, from -€114 to €20,710
- Financial income -€2,761
down €2,761 (-25.0%), from €11,023 to €8,262
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 | €172,608 | €199,254 | +€26,647 | +15.4% |
| Fixed assets | 21/28 | €138 | - | -€138 | |
| Tangible fixed assets | 22/27 | €138 | - | -€138 | |
| Furniture and vehicles | 24 | €138 | - | -€138 | |
| Current assets | 29/58 | €172,469 | €199,254 | +€26,785 | +15.5% |
| Amounts receivable within one year | 40/41 | €166,004 | €191,685 | +€25,681 | +15.5% |
| Trade receivables | 40 | - | €52,175 | +€52,175 | |
| Other amounts receivable | 41 | €166,004 | €139,510 | -€26,494 | -16.0% |
| Cash at bank and in hand | 54/58 | €6,465 | €6,405 | -€60 | -0.9% |
| Deferred charges and accrued income | 490/1 | - | €1,164 | +€1,164 | |
| Total equity and liabilities | 10/49 | €172,608 | €199,254 | +€26,647 | +15.4% |
| Equity | 10/15 | €153,885 | €32,098 | -€121,786 | -79.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,885 | €31,098 | -€121,786 | -79.7% |
| Amounts payable | 17/49 | €18,723 | €167,156 | +€148,433 | +793% |
| Amounts payable within one year | 42/48 | €18,723 | €167,156 | +€148,433 | +793% |
| Trade debts | 44 | €4,223 | €3,144 | -€1,079 | -25.6% |
| Suppliers | 440/4 | €4,223 | €3,144 | -€1,079 | -25.6% |
| Taxes, remuneration and social security | 45 | - | €19,012 | +€19,012 | |
| Taxes | 450/3 | - | €19,012 | +€19,012 | |
| Other amounts payable | 47/48 | €14,500 | €145,000 | +€130,500 | +900% |
| Non-recurring operating income | 76A | €5,188 | - | -€5,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €138 | -€272 | -66.3% |
| Other operating charges | 640/8 | €974 | €811 | -€163 | -16.8% |
| Gross operating margin | 9900 | €5,877 | €138,509 | +€132,632 | +2,257% |
| Operating profit (loss) | 9901 | €4,493 | €137,559 | +€133,067 | +2,962% |
| Financial income | 75/76B | €11,023 | €8,262 | -€2,761 | -25.0% |
| Recurring financial income | 75 | €11,023 | €8,262 | -€2,761 | -25.0% |
| Financial charges | 65/66B | €891 | €1,898 | +€1,006 | +113% |
| Recurring financial charges | 65 | €891 | €1,898 | +€1,006 | +113% |
| Profit (loss) for the period before taxes | 9903 | €14,625 | €143,924 | +€129,299 | +884% |
| Income taxes | 67/77 | -€114 | €20,710 | +€20,824 | |
| Profit (loss) for the period | 9904 | €14,739 | €123,214 | +€108,475 | +736% |
| Profit (loss) for the period to be appropriated | 9905 | €14,739 | €123,214 | +€108,475 | +736% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.