KAMAPI: 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.
KAMAPI
Largest movements
- Receivables within one year -€1,458
no longer reported in 2023 (was €1,458)
- Cash -€967
down €967 (-11.5%), from €8,419 to €7,452
mainly Current portion of long-term debt (-€51,050) and Accrued charges and deferred income (-€2,869)
- Profit (loss) carried forward +€51,644
up €51,644 (+73.9%), from -€69,910 to -€18,266
- Current portion of long-term debt -€51,050
no longer reported in 2023 (was €51,050)
- Accrued charges and deferred income -€2,869
no longer reported in 2023 (was €2,869)
- Other debts -€150
down €150 (-46.0%), from €326 to €176
- Gross operating margin +€52,991
up €52,991, from -€1,102 to €51,888
From the 2022 result to the 2023 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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,877 | €7,452 | -€2,425 | -24.6% |
| Current assets | 29/58 | €9,877 | €7,452 | -€2,425 | -24.6% |
| Amounts receivable within one year | 40/41 | €1,458 | - | -€1,458 | |
| Other amounts receivable | 41 | €1,458 | - | -€1,458 | |
| Cash at bank and in hand | 54/58 | €8,419 | €7,452 | -€967 | -11.5% |
| Total equity and liabilities | 10/49 | €9,877 | €7,452 | -€2,425 | -24.6% |
| Equity | 10/15 | -€44,368 | €7,276 | +€51,644 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €542 | €542 | = | 0.0% |
| Non-distributable reserves | 130/1 | €542 | €542 | = | 0.0% |
| Legal reserve | 130 | €542 | €542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,910 | -€18,266 | +€51,644 | +73.9% |
| Amounts payable | 17/49 | €54,245 | €176 | -€54,069 | -99.7% |
| Amounts payable within one year | 42/48 | €51,376 | €176 | -€51,200 | -99.7% |
| Current portion of amounts payable after more than one year | 42 | €51,050 | - | -€51,050 | |
| Other amounts payable | 47/48 | €326 | €176 | -€150 | -46.0% |
| Accrued charges and deferred income | 492/3 | €2,869 | - | -€2,869 | |
| Non-recurring operating income | 76A | - | €52,855 | +€52,855 | |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Non-recurring operating charges | 66A | - | €244 | +€244 | |
| Gross operating margin | 9900 | -€1,102 | €51,888 | +€52,991 | |
| Operating profit (loss) | 9901 | -€1,450 | €51,644 | +€53,094 | |
| Profit (loss) for the period before taxes | 9903 | -€1,450 | €51,644 | +€53,094 | |
| Profit (loss) for the period | 9904 | -€1,450 | €51,644 | +€53,094 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,450 | €51,644 | +€53,094 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.