KAMAPI 2: 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.
KAMAPI 2
Largest movements
- Receivables within one year -€4,124
no longer reported in 2023 (was €4,124)
of which Trade receivables: -€4,093
- Cash -€2,921
no longer reported in 2023 (was €2,921)
mainly Current portion of long-term debt (-€24,966) and Accrued charges and deferred income (-€21,527)
- Deferred charges and accrued income -€441
no longer reported in 2023 (was €441)
- Financial fixed assets -€220
no longer reported in 2023 (was €220)
- Profit (loss) carried forward +€45,574
up €45,574 (+53.1%), from -€85,879 to -€40,305
- Current portion of long-term debt -€24,966
no longer reported in 2023 (was €24,966)
- Accrued charges and deferred income -€21,527
no longer reported in 2023 (was €21,527)
- Other debts -€2,885
down €2,885 (-11.8%), from €24,525 to €21,640
- Tax, wage and social debts -€2,546
no longer reported in 2023 (was €2,546)
of which Remuneration and social security: -€2,007
- Gross operating margin +€47,406
up €47,406 (+216%), from €21,930 to €69,337
- Depreciation -€3,268
no longer reported in 2023 (was €3,268)
- Staff costs -€1,043
down €1,043 (-4.2%), from €24,623 to €23,580
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.
Derived cash bridge
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 | €7,707 | - | -€7,707 | |
| Fixed assets | 21/28 | €220 | - | -€220 | |
| Financial fixed assets | 28 | €220 | - | -€220 | |
| Current assets | 29/58 | €7,487 | - | -€7,487 | |
| Amounts receivable within one year | 40/41 | €4,124 | - | -€4,124 | |
| Trade receivables | 40 | €4,093 | - | -€4,093 | |
| Other amounts receivable | 41 | €32 | - | -€32 | |
| Cash at bank and in hand | 54/58 | €2,921 | - | -€2,921 | |
| Deferred charges and accrued income | 490/1 | €441 | - | -€441 | |
| Total equity and liabilities | 10/49 | €7,707 | - | -€7,707 | |
| Equity | 10/15 | -€67,214 | -€21,640 | +€45,574 | +67.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74 | €74 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Legal reserve | 130 | €74 | €74 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,879 | -€40,305 | +€45,574 | +53.1% |
| Amounts payable | 17/49 | €74,920 | €21,640 | -€53,280 | -71.1% |
| Amounts payable within one year | 42/48 | €53,394 | €21,640 | -€31,754 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €24,966 | - | -€24,966 | |
| Trade debts | 44 | €1,356 | - | -€1,356 | |
| Suppliers | 440/4 | €1,356 | - | -€1,356 | |
| Taxes, remuneration and social security | 45 | €2,546 | - | -€2,546 | |
| Taxes | 450/3 | €539 | - | -€539 | |
| Remuneration and social security | 454/9 | €2,007 | - | -€2,007 | |
| Other amounts payable | 47/48 | €24,525 | €21,640 | -€2,885 | -11.8% |
| Accrued charges and deferred income | 492/3 | €21,527 | - | -€21,527 | |
| Non-recurring operating income | 76A | - | €52,737 | +€52,737 | |
| Remuneration, social security and pensions | 62 | €24,623 | €23,580 | -€1,043 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,268 | - | -€3,268 | |
| Other operating charges | 640/8 | €348 | €168 | -€180 | -51.7% |
| Gross operating margin | 9900 | €21,930 | €69,337 | +€47,406 | +216% |
| Operating profit (loss) | 9901 | -€6,309 | €45,589 | +€51,898 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €15 | -€30 | -67.4% |
| Recurring financial charges | 65 | €45 | €15 | -€30 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,354 | €45,574 | +€51,928 | |
| Profit (loss) for the period | 9904 | -€6,354 | €45,574 | +€51,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,354 | €45,574 | +€51,928 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.