KAMARES: 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.
KAMARES
Largest movements
- Receivables within one year +€4,970
up €4,970 (+115%), from €4,332 to €9,302
of which Other amounts receivable: +€5,317
- Profit (loss) carried forward -€29,795
down €29,795 (-390%), from -€7,643 to -€37,438
- Tax, wage and social debts +€20,400
up €20,400, from €0 to €20,400
of which Remuneration and social security: +€20,400
- Other debts +€13,915
up €13,915 (+197%), from €7,051 to €20,966
- Trade debts +€404
up €404, from €0 to €404
- Gross operating margin -€22,155
down €22,155 (-299%), from -€7,408 to -€29,563
- Purchases and services +€18,848
up €18,848 (+172%), from €10,967 to €29,815
- Turnover -€3,559
no longer reported in 2025 (was €3,559)
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 | €4,408 | €9,333 | +€4,925 | +112% |
| Current assets | 29/58 | €4,408 | €9,333 | +€4,925 | +112% |
| Amounts receivable within one year | 40/41 | €4,332 | €9,302 | +€4,970 | +115% |
| Trade receivables | 40 | €347 | - | -€347 | |
| Other amounts receivable | 41 | €3,985 | €9,302 | +€5,317 | +133% |
| Cash at bank and in hand | 54/58 | €76 | €23 | -€53 | -69.9% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €4,408 | €9,333 | +€4,925 | +112% |
| Equity | 10/15 | -€2,643 | -€32,438 | -€29,795 | -1,127% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,643 | -€37,438 | -€29,795 | -390% |
| Amounts payable | 17/49 | €7,051 | €41,770 | +€34,719 | +492% |
| Amounts payable within one year | 42/48 | €7,051 | €41,770 | +€34,719 | +492% |
| Trade debts | 44 | €0 | €404 | +€404 | |
| Suppliers | 440/4 | €0 | €404 | +€404 | |
| Taxes, remuneration and social security | 45 | €0 | €20,400 | +€20,400 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | - | €20,400 | +€20,400 | |
| Other amounts payable | 47/48 | €7,051 | €20,966 | +€13,915 | +197% |
| Turnover | 70 | €3,559 | - | -€3,559 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,967 | €29,815 | +€18,848 | +172% |
| Remuneration, social security and pensions | 62 | €196 | €183 | -€13 | -6.4% |
| Gross operating margin | 9900 | -€7,408 | -€29,563 | -€22,155 | -299% |
| Operating profit (loss) | 9901 | -€7,604 | -€29,746 | -€22,142 | -291% |
| Financial charges | 65/66B | €39 | €48 | +€9 | +24.2% |
| Recurring financial charges | 65 | €39 | €48 | +€9 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,643 | -€29,795 | -€22,151 | -290% |
| Profit (loss) for the period | 9904 | -€7,643 | -€29,795 | -€22,151 | -290% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,643 | -€29,795 | -€22,151 | -290% |
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 15 October 2026 via checked.be.