KAMDI: 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.
KAMDI
Largest movements
- Receivables after one year +€30,000
up €30,000 (+27.3%), from €110,000 to €140,000
- Cash +€28,047
up €28,047 (+115%), from €24,349 to €52,396
- Tangible fixed assets +€19,080
new in 2024: €19,080
- Stocks and contracts -€6,541
down €6,541 (-37.3%), from €17,528 to €10,987
- Other debts +€24,882
up €24,882 (+957%), from €2,600 to €27,482
- Profit (loss) carried forward +€20,429
up €20,429 (+17.1%), from €119,349 to €139,778
- Tax, wage and social debts +€20,170
up €20,170 (+207%), from €9,767 to €29,937
of which Taxes: +€10,714
- Trade debts +€5,106
up €5,106 (+673%), from €759 to €5,865
- Turnover +€174,873
up €174,873 (+26.8%), from €651,941 to €826,814
- Gross operating margin +€91,662
up €91,662 (+683%), from €13,425 to €105,087
- Purchases and services +€83,211
up €83,211 (+13.0%), from €638,516 to €721,728
- Staff costs +€44,821
up €44,821 (+140%), from €31,934 to €76,755
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,936 | €223,523 | +€70,587 | +46.2% |
| Fixed assets | 21/28 | - | €19,080 | +€19,080 | |
| Tangible fixed assets | 22/27 | - | €19,080 | +€19,080 | |
| Furniture and vehicles | 24 | - | €19,080 | +€19,080 | |
| Current assets | 29/58 | €152,936 | €204,443 | +€51,507 | +33.7% |
| Amounts receivable after more than one year | 29 | €110,000 | €140,000 | +€30,000 | +27.3% |
| Other amounts receivable | 291 | €110,000 | €140,000 | +€30,000 | +27.3% |
| Stocks and contracts in progress | 3 | €17,528 | €10,987 | -€6,541 | -37.3% |
| Stocks | 30/36 | €17,528 | €10,987 | -€6,541 | -37.3% |
| Amounts receivable within one year | 40/41 | €1,059 | €1,059 | = | 0.0% |
| Trade receivables | 40 | €1,059 | €1,059 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,349 | €52,396 | +€28,047 | +115% |
| Total equity and liabilities | 10/49 | €152,936 | €223,523 | +€70,587 | +46.2% |
| Equity | 10/15 | €139,809 | €160,238 | +€20,429 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,349 | €139,778 | +€20,429 | +17.1% |
| Amounts payable | 17/49 | €13,127 | €63,284 | +€50,157 | +382% |
| Amounts payable within one year | 42/48 | €13,127 | €63,284 | +€50,157 | +382% |
| Trade debts | 44 | €759 | €5,865 | +€5,106 | +673% |
| Suppliers | 440/4 | €759 | €5,865 | +€5,106 | +673% |
| Taxes, remuneration and social security | 45 | €9,767 | €29,937 | +€20,170 | +207% |
| Taxes | 450/3 | €9,767 | €20,482 | +€10,714 | +110% |
| Remuneration and social security | 454/9 | - | €9,455 | +€9,455 | |
| Other amounts payable | 47/48 | €2,600 | €27,482 | +€24,882 | +957% |
| Turnover | 70 | €651,941 | €826,814 | +€174,873 | +26.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €638,516 | €721,728 | +€83,211 | +13.0% |
| Remuneration, social security and pensions | 62 | €31,934 | €76,755 | +€44,821 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,360 | +€6,360 | |
| Other operating charges | 640/8 | €494 | €1,773 | +€1,279 | +259% |
| Gross operating margin | 9900 | €13,425 | €105,087 | +€91,662 | +683% |
| Operating profit (loss) | 9901 | -€19,003 | €20,199 | +€39,202 | |
| Financial income | 75/76B | €2,618 | €4,430 | +€1,812 | +69.2% |
| Recurring financial income | 75 | €2,618 | €4,430 | +€1,812 | +69.2% |
| Financial charges | 65/66B | €642 | €791 | +€149 | +23.2% |
| Recurring financial charges | 65 | €642 | €791 | +€149 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,027 | €23,838 | +€40,865 | |
| Income taxes | 67/77 | €3,953 | €5,646 | +€1,692 | +42.8% |
| Profit (loss) for the period | 9904 | -€20,980 | €18,193 | +€39,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,980 | €18,193 | +€39,173 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.