KAMALYA: 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.
KAMALYA
Largest movements
- Tangible fixed assets -€6,814
down €6,814 (-27.3%), from €24,997 to €18,183
- Receivables within one year +€600
new in 2025: €600
- Debts after one year -€5,692
down €5,692 (-36.0%), from €15,816 to €10,123
- Current portion of long-term debt -€1,314
down €1,314 (-18.8%), from €7,006 to €5,692
- Trade debts +€1,000
new in 2025: €1,000
- Tax, wage and social debts +€842
up €842 (+53.9%), from €1,563 to €2,405
- Profit (loss) carried forward -€821
down €821 (-39.8%), from -€2,064 to -€2,885
- Gross operating margin -€4,131
down €4,131 (-35.0%), from €11,802 to €7,671
- Depreciation -€2,259
down €2,259 (-24.9%), from €9,073 to €6,814
- Other operating charges -€1,484
down €1,484 (-85.9%), from €1,728 to €243
- Financial charges -€910
down €910 (-60.6%), from €1,503 to €592
- Taxes -€721
down €721 (-46.1%), from €1,563 to €842
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,545 | €19,389 | -€6,157 | -24.1% |
| Fixed assets | 21/28 | €25,197 | €18,383 | -€6,814 | -27.0% |
| Tangible fixed assets | 22/27 | €24,997 | €18,183 | -€6,814 | -27.3% |
| Furniture and vehicles | 24 | €24,997 | €18,183 | -€6,814 | -27.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €348 | €1,006 | +€657 | +188.8% |
| Amounts receivable within one year | 40/41 | - | €600 | +€600 | |
| Trade receivables | 40 | - | €600 | +€600 | |
| Current investments | 50/53 | €348 | €406 | +€57 | +16.5% |
| Total equity and liabilities | 10/49 | €25,545 | €19,389 | -€6,157 | -24.1% |
| Equity | 10/15 | €936 | €115 | -€821 | -87.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,064 | -€2,885 | -€821 | -39.8% |
| Amounts payable | 17/49 | €24,609 | €19,273 | -€5,336 | -21.7% |
| Amounts payable after more than one year | 17 | €15,816 | €10,123 | -€5,692 | -36.0% |
| Financial debts | 170/4 | €15,816 | €10,123 | -€5,692 | -36.0% |
| Amounts payable within one year | 42/48 | €8,794 | €9,150 | +€356 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,006 | €5,692 | -€1,314 | -18.8% |
| Trade debts | 44 | - | €1,000 | +€1,000 | |
| Suppliers | 440/4 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €1,563 | €2,405 | +€842 | +53.9% |
| Taxes | 450/3 | €1,563 | €2,405 | +€842 | +53.9% |
| Other amounts payable | 47/48 | €224 | €53 | -€172 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,073 | €6,814 | -€2,259 | -24.9% |
| Other operating charges | 640/8 | €1,728 | €243 | -€1,484 | -85.9% |
| Gross operating margin | 9900 | €11,802 | €7,671 | -€4,131 | -35.0% |
| Operating profit (loss) | 9901 | €1,002 | €614 | -€388 | -38.7% |
| Financial charges | 65/66B | €1,503 | €592 | -€910 | -60.6% |
| Recurring financial charges | 65 | €1,503 | €592 | -€910 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | -€501 | €21 | +€522 | |
| Income taxes | 67/77 | €1,563 | €842 | -€721 | -46.1% |
| Profit (loss) for the period | 9904 | -€2,064 | -€821 | +€1,243 | +60.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,064 | -€821 | +€1,243 | +60.2% |
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 30 September 2026 via checked.be.