KAMBERAJ: 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.
KAMBERAJ
Largest movements
- Receivables within one year +€150,823
up €150,823 (+3000.4%), from €5,027 to €155,850
of which Trade receivables: +€118,785
- Tangible fixed assets -€9,153
down €9,153 (-57.5%), from €15,929 to €6,776
of which Furniture and vehicles: -€10,525
- Cash -€1,834
down €1,834 (-10.6%), from €17,333 to €15,499
mainly Receivables within one year (-€150,823) and Net result for the year (-€9,469)
- Trade debts +€149,580
up €149,580 (+584.1%), from €25,610 to €175,189
- Profit (loss) carried forward -€9,469
down €9,469, from €4,790 to -€4,680
- Staff costs -€12,536
down €12,536 (-27.8%), from €45,047 to €32,511
- Gross operating margin -€2,418
down €2,418 (-5.3%), from €45,707 to €43,290
- Other operating charges +€2,224
up €2,224 (+13.4%), from €16,609 to €18,833
- Financial charges -€1,432
down €1,432 (-79.2%), from €1,808 to €376
- Financial income +€1,275
up €1,275 (+58750.2%), from €2 to €1,277
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 | €42,630 | €182,610 | +€139,980 | +328.4% |
| Fixed assets | 21/28 | €17,629 | €8,476 | -€9,153 | -51.9% |
| Tangible fixed assets | 22/27 | €15,929 | €6,776 | -€9,153 | -57.5% |
| Furniture and vehicles | 24 | €15,929 | €5,404 | -€10,525 | -66.1% |
| Assets under construction and advance payments | 27 | - | €1,373 | +€1,373 | |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €25,001 | €174,134 | +€149,133 | +596.5% |
| Stocks and contracts in progress | 3 | €2,641 | €2,785 | +€144 | +5.5% |
| Stocks | 30/36 | €2,641 | €2,785 | +€144 | +5.5% |
| Amounts receivable within one year | 40/41 | €5,027 | €155,850 | +€150,823 | +3000.4% |
| Trade receivables | 40 | - | €118,785 | +€118,785 | |
| Other amounts receivable | 41 | €5,027 | €37,065 | +€32,038 | +637.4% |
| Cash at bank and in hand | 54/58 | €17,333 | €15,499 | -€1,834 | -10.6% |
| Total equity and liabilities | 10/49 | €42,630 | €182,610 | +€139,980 | +328.4% |
| Equity | 10/15 | €10,990 | €1,520 | -€9,469 | -86.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,790 | -€4,680 | -€9,469 | |
| Amounts payable | 17/49 | €31,640 | €181,089 | +€149,449 | +472.3% |
| Amounts payable within one year | 42/48 | €31,640 | €181,089 | +€149,449 | +472.3% |
| Trade debts | 44 | €25,610 | €175,189 | +€149,580 | +584.1% |
| Suppliers | 440/4 | €25,610 | €175,189 | +€149,580 | +584.1% |
| Taxes, remuneration and social security | 45 | €6,030 | €5,900 | -€130 | -2.2% |
| Taxes | 450/3 | €5,064 | €3,157 | -€1,907 | -37.7% |
| Remuneration and social security | 454/9 | €966 | €2,743 | +€1,777 | +183.9% |
| Remuneration, social security and pensions | 62 | €45,047 | €32,511 | -€12,536 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,557 | €920 | -€638 | -40.9% |
| Other operating charges | 640/8 | €16,609 | €18,833 | +€2,224 | +13.4% |
| Gross operating margin | 9900 | €45,707 | €43,290 | -€2,418 | -5.3% |
| Operating profit (loss) | 9901 | -€17,506 | -€8,975 | +€8,532 | +48.7% |
| Financial income | 75/76B | €2 | €1,277 | +€1,275 | +58750.2% |
| Recurring financial income | 75 | €2 | €1,277 | +€1,275 | +58750.2% |
| Financial charges | 65/66B | €1,808 | €376 | -€1,432 | -79.2% |
| Recurring financial charges | 65 | €1,808 | €376 | -€1,432 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,312 | -€8,074 | +€11,238 | +58.2% |
| Income taxes | 67/77 | €1,099 | €1,396 | +€297 | +27.0% |
| Profit (loss) for the period | 9904 | -€20,410 | -€9,469 | +€10,941 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,410 | -€9,469 | +€10,941 | +53.6% |
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 10 October 2026 via checked.be.