KAMBERI: 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.
KAMBERI
Largest movements
- Cash -€16,470
down €16,470 (-88.4%), from €18,621 to €2,152
mainly Debts after one year (-€9,325) and Receivables within one year (-€7,901)
- Receivables within one year +€7,901
up €7,901 (+108.4%), from €7,288 to €15,189
of which Trade receivables: +€8,836
- Tangible fixed assets -€3,450
down €3,450 (-14.0%), from €24,725 to €21,275
of which Plant, machinery and equipment: -€4,156
- Stocks and contracts +€1,257
up €1,257 (+23.8%), from €5,276 to €6,533
- Deferred charges and accrued income -€1,253
down €1,253 (-47.3%), from €2,649 to €1,396
- Debts after one year -€9,325
down €9,325 (-100.0%), from €9,325 to €0
- Profit (loss) carried forward +€7,942
up €7,942 (+45.7%), from -€17,393 to -€9,451
- Tax, wage and social debts -€5,589
down €5,589 (-91.6%), from €6,099 to €509
of which Remuneration and social security: -€5,332
- Trade debts -€3,868
down €3,868 (-16.9%), from €22,843 to €18,974
- Current portion of long-term debt -€643
down €643 (-6.4%), from €9,968 to €9,325
- Gross operating margin +€10,054
up €10,054 (+45.3%), from €22,193 to €32,247
- Staff costs -€9,876
down €9,876 (-44.1%), from €22,370 to €12,494
- Financial charges +€2,277
up €2,277 (+57.2%), from €3,983 to €6,261
- Depreciation +€1,991
up €1,991 (+75.9%), from €2,622 to €4,612
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
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 | €58,559 | €46,545 | -€12,014 | -20.5% |
| Fixed assets | 21/28 | €24,725 | €21,275 | -€3,450 | -14.0% |
| Tangible fixed assets | 22/27 | €24,725 | €21,275 | -€3,450 | -14.0% |
| Plant, machinery and equipment | 23 | €19,933 | €15,777 | -€4,156 | -20.8% |
| Furniture and vehicles | 24 | €1,434 | €2,341 | +€906 | +63.2% |
| Other tangible fixed assets | 26 | €3,357 | €3,157 | -€200 | -6.0% |
| Current assets | 29/58 | €33,834 | €25,270 | -€8,565 | -25.3% |
| Stocks and contracts in progress | 3 | €5,276 | €6,533 | +€1,257 | +23.8% |
| Stocks | 30/36 | €5,276 | €6,533 | +€1,257 | +23.8% |
| Amounts receivable within one year | 40/41 | €7,288 | €15,189 | +€7,901 | +108.4% |
| Trade receivables | 40 | €6,353 | €15,189 | +€8,836 | +139.1% |
| Other amounts receivable | 41 | €935 | €0 | -€935 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,621 | €2,152 | -€16,470 | -88.4% |
| Deferred charges and accrued income | 490/1 | €2,649 | €1,396 | -€1,253 | -47.3% |
| Total equity and liabilities | 10/49 | €58,559 | €46,545 | -€12,014 | -20.5% |
| Equity | 10/15 | -€15,893 | -€7,951 | +€7,942 | +50.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,393 | -€9,451 | +€7,942 | +45.7% |
| Amounts payable | 17/49 | €74,452 | €54,496 | -€19,957 | -26.8% |
| Amounts payable after more than one year | 17 | €9,325 | €0 | -€9,325 | -100.0% |
| Financial debts | 170/4 | €9,325 | €0 | -€9,325 | -100.0% |
| Amounts payable within one year | 42/48 | €65,127 | €54,496 | -€10,632 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €9,968 | €9,325 | -€643 | -6.4% |
| Trade debts | 44 | €22,843 | €18,974 | -€3,868 | -16.9% |
| Suppliers | 440/4 | €22,843 | €18,974 | -€3,868 | -16.9% |
| Taxes, remuneration and social security | 45 | €6,099 | €509 | -€5,589 | -91.6% |
| Taxes | 450/3 | €767 | €509 | -€257 | -33.5% |
| Remuneration and social security | 454/9 | €5,332 | €0 | -€5,332 | -100.0% |
| Other amounts payable | 47/48 | €26,219 | €25,687 | -€531 | -2.0% |
| Remuneration, social security and pensions | 62 | €22,370 | €12,494 | -€9,876 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,622 | €4,612 | +€1,991 | +75.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €225 | +€225 | |
| Other operating charges | 640/8 | €1,038 | €784 | -€254 | -24.5% |
| Gross operating margin | 9900 | €22,193 | €32,247 | +€10,054 | +45.3% |
| Operating profit (loss) | 9901 | -€3,837 | €14,132 | +€17,969 | |
| Financial income | 75/76B | €6 | €257 | +€251 | +4205.0% |
| Recurring financial income | 75 | €6 | €257 | +€251 | +4205.0% |
| Financial charges | 65/66B | €3,983 | €6,261 | +€2,277 | +57.2% |
| Recurring financial charges | 65 | €3,983 | €6,261 | +€2,277 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,814 | €8,129 | +€15,943 | |
| Income taxes | 67/77 | €156 | €187 | +€31 | +19.8% |
| Profit (loss) for the period | 9904 | -€7,970 | €7,942 | +€15,912 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,970 | €7,942 | +€15,912 |
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 12 October 2026 via checked.be.