KAMEELEON: 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.
KAMEELEON
Largest movements
- Tangible fixed assets -€44,235
down €44,235 (-25.5%), from €173,560 to €129,325
of which Furniture and vehicles: -€22,322
- Cash +€42,736
up €42,736 (+3,254%), from €1,313 to €44,049
mainly Depreciation (+€44,235) and Net result for the year (+€30,747)
- Receivables within one year -€5,774
down €5,774 (-11.0%), from €52,420 to €46,645
of which Trade receivables: -€10,840
- Other debts -€10,275
down €10,275 (-42.9%), from €23,968 to €13,693
- Reserves +€8,547
up €8,547 (+7.4%), from €115,142 to €123,690
of which Distributable reserves: +€8,547
- Debts after one year -€2,719
down €2,719 (-43.7%), from €6,222 to €3,503
- Gross operating margin +€13,728
up €13,728 (+16.4%), from €83,505 to €97,234
- Other operating charges +€6,554
up €6,554 (+236%), from €2,782 to €9,336
- Financial income -€3,876
down €3,876 (-100%), from €3,876 to €0
- Financial charges -€3,766
down €3,766 (-91.6%), from €4,111 to €346
- Taxes +€2,276
up €2,276 (+22.1%), from €10,294 to €12,570
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 | €227,588 | €220,706 | -€6,881 | -3.0% |
| Fixed assets | 21/28 | €173,560 | €129,325 | -€44,235 | -25.5% |
| Tangible fixed assets | 22/27 | €173,560 | €129,325 | -€44,235 | -25.5% |
| Land and buildings | 22 | €108,558 | €86,646 | -€21,913 | -20.2% |
| Furniture and vehicles | 24 | €65,002 | €42,680 | -€22,322 | -34.3% |
| Current assets | 29/58 | €54,028 | €91,381 | +€37,353 | +69.1% |
| Amounts receivable within one year | 40/41 | €52,420 | €46,645 | -€5,774 | -11.0% |
| Trade receivables | 40 | €52,419 | €41,580 | -€10,840 | -20.7% |
| Other amounts receivable | 41 | €0 | €5,065 | +€5,065 | +2,532,605% |
| Cash at bank and in hand | 54/58 | €1,313 | €44,049 | +€42,736 | +3,254% |
| Deferred charges and accrued income | 490/1 | €295 | €687 | +€392 | +133% |
| Total equity and liabilities | 10/49 | €227,588 | €220,706 | -€6,881 | -3.0% |
| Equity | 10/15 | €180,392 | €188,939 | +€8,547 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,142 | €123,690 | +€8,547 | +7.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €111,682 | €120,230 | +€8,547 | +7.7% |
| Profit (loss) carried forward | 14 | €52,849 | €52,849 | = | 0.0% |
| Amounts payable | 17/49 | €47,196 | €31,767 | -€15,429 | -32.7% |
| Amounts payable after more than one year | 17 | €6,222 | €3,503 | -€2,719 | -43.7% |
| Financial debts | 170/4 | €6,222 | €3,503 | -€2,719 | -43.7% |
| Amounts payable within one year | 42/48 | €40,975 | €28,265 | -€12,710 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €2,647 | €2,719 | +€72 | +2.7% |
| Trade debts | 44 | €2,164 | €1,876 | -€287 | -13.3% |
| Suppliers | 440/4 | €2,164 | €1,876 | -€287 | -13.3% |
| Taxes, remuneration and social security | 45 | €12,196 | €9,976 | -€2,219 | -18.2% |
| Taxes | 450/3 | €12,196 | €9,976 | -€2,219 | -18.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,968 | €13,693 | -€10,275 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,235 | €44,235 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,782 | €9,336 | +€6,554 | +236% |
| Gross operating margin | 9900 | €83,505 | €97,234 | +€13,728 | +16.4% |
| Operating profit (loss) | 9901 | €36,489 | €43,663 | +€7,174 | +19.7% |
| Financial income | 75/76B | €3,876 | €0 | -€3,876 | -100% |
| Recurring financial income | 75 | €3,876 | €0 | -€3,876 | -100% |
| Financial charges | 65/66B | €4,111 | €346 | -€3,766 | -91.6% |
| Recurring financial charges | 65 | €4,111 | €346 | -€3,766 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | €36,253 | €43,317 | +€7,064 | +19.5% |
| Income taxes | 67/77 | €10,294 | €12,570 | +€2,276 | +22.1% |
| Profit (loss) for the period | 9904 | €25,959 | €30,747 | +€4,788 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,959 | €30,747 | +€4,788 | +18.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.