KAMELEON: 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.
KAMELEON
Largest movements
- Receivables within one year +€13,766
up €13,766 (+5.9%), from €233,958 to €247,723
of which Trade receivables: +€11,426
- Trade debts +€26,018
up €26,018 (+86.3%), from €30,143 to €56,160
of which Suppliers: +€26,018
- Tax, wage and social debts -€17,060
down €17,060 (-14.7%), from €115,894 to €98,834
- Reserves +€10,208
up €10,208 (+23.7%), from €43,094 to €53,302
of which Distributable reserves: +€10,208
- Gross operating margin -€45,723
down €45,723 (-94.4%), from €48,453 to €2,730
- Taxes -€15,709
down €15,709 (-78.5%), from €20,000 to €4,291
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 | €836,227 | €850,026 | +€13,799 | +1.7% |
| Fixed assets | 21/28 | €425 | €425 | = | 0.0% |
| Tangible fixed assets | 22/27 | €425 | €425 | = | 0.0% |
| Plant, machinery and equipment | 23 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €835,802 | €849,601 | +€13,799 | +1.7% |
| Amounts receivable after more than one year | 29 | €590,000 | €590,000 | = | 0.0% |
| Other amounts receivable | 291 | €590,000 | €590,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €233,958 | €247,723 | +€13,766 | +5.9% |
| Trade receivables | 40 | €231,458 | €242,883 | +€11,426 | +4.9% |
| Other amounts receivable | 41 | €2,500 | €4,840 | +€2,340 | +93.6% |
| Cash at bank and in hand | 54/58 | €11,844 | €11,878 | +€34 | +0.3% |
| Total equity and liabilities | 10/49 | €836,227 | €850,026 | +€13,799 | +1.7% |
| Equity | 10/15 | €259,763 | €269,971 | +€10,208 | +3.9% |
| Contributions | 10/11 | €192,117 | €192,117 | = | 0.0% |
| Capital | 10 | €192,117 | €192,117 | = | 0.0% |
| Issued capital | 100 | €204,512 | €204,512 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €43,094 | €53,302 | +€10,208 | +23.7% |
| Non-distributable reserves | 130/1 | €3,127 | €3,127 | = | 0.0% |
| Legal reserve | 130 | €3,127 | €3,127 | = | 0.0% |
| Distributable reserves | 133 | €39,967 | €50,175 | +€10,208 | +25.5% |
| Profit (loss) carried forward | 14 | €24,552 | €24,552 | = | 0.0% |
| Provisions and deferred taxes | 16 | €310,830 | €310,830 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €310,830 | €310,830 | = | 0.0% |
| Pensions and similar obligations | 160 | €250,630 | €250,630 | = | 0.0% |
| Taxes | 161 | €60,200 | €60,200 | = | 0.0% |
| Amounts payable | 17/49 | €265,633 | €269,224 | +€3,591 | +1.4% |
| Amounts payable within one year | 42/48 | €256,510 | €260,101 | +€3,591 | +1.4% |
| Trade debts | 44 | €30,143 | €56,160 | +€26,018 | +86.3% |
| Suppliers | 440/4 | €27,588 | €53,605 | +€26,018 | +94.3% |
| Bills of exchange payable | 441 | €2,555 | €2,555 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €115,894 | €98,834 | -€17,060 | -14.7% |
| Taxes | 450/3 | €115,894 | €98,834 | -€17,060 | -14.7% |
| Other amounts payable | 47/48 | €110,473 | €105,106 | -€5,367 | -4.9% |
| Accrued charges and deferred income | 492/3 | €9,123 | €9,123 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | - | -€425 | |
| Other operating charges | 640/8 | €102 | €50 | -€52 | -51.0% |
| Gross operating margin | 9900 | €48,453 | €2,730 | -€45,723 | -94.4% |
| Operating profit (loss) | 9901 | €47,926 | €2,680 | -€45,246 | -94.4% |
| Financial income | 75/76B | €13,907 | €13,924 | +€17 | +0.1% |
| Recurring financial income | 75 | €13,907 | €13,924 | +€17 | +0.1% |
| Financial charges | 65/66B | €1,866 | €2,104 | +€239 | +12.8% |
| Recurring financial charges | 65 | €1,866 | €2,104 | +€239 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €59,967 | €14,499 | -€45,468 | -75.8% |
| Income taxes | 67/77 | €20,000 | €4,291 | -€15,709 | -78.5% |
| Profit (loss) for the period | 9904 | €39,967 | €10,208 | -€29,759 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,967 | €10,208 | -€29,759 | -74.5% |
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 11 October 2026 via checked.be.