Kameleon-Design: 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-Design
Largest movements
- Cash +€29,684
up €29,684 (+65.8%), from €45,095 to €74,779
mainly Net result for the year (+€33,522) and Tax, wage and social debts (+€8,872)
- Receivables within one year +€9,593
up €9,593 (+50.4%), from €19,043 to €28,636
of which Trade receivables: +€8,903
- Tangible fixed assets -€1,452
down €1,452 (-6.8%), from €21,202 to €19,750
of which Other tangible fixed assets: -€1,432
- Profit (loss) carried forward +€33,522
up €33,522 (+116%), from €28,944 to €62,466
- Tax, wage and social debts +€8,872
up €8,872 (+595%), from €1,491 to €10,363
- Trade debts -€3,810
down €3,810 (-65.2%), from €5,848 to €2,038
- Other debts -€1,347
no longer reported in 2025 (was €1,347)
- Gross operating margin +€46,826
up €46,826 (+701%), from €6,684 to €53,510
- Taxes +€8,275
up €8,275 (+1,600%), from €517 to €8,792
- Other operating charges +€1,309
up €1,309 (+358%), from €366 to €1,674
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 | €89,433 | €126,670 | +€37,237 | +41.6% |
| Fixed assets | 21/28 | €21,202 | €19,750 | -€1,452 | -6.8% |
| Tangible fixed assets | 22/27 | €21,202 | €19,750 | -€1,452 | -6.8% |
| Plant, machinery and equipment | 23 | €9,577 | €8,252 | -€1,325 | -13.8% |
| Furniture and vehicles | 24 | €5,348 | €6,653 | +€1,306 | +24.4% |
| Other tangible fixed assets | 26 | €6,277 | €4,845 | -€1,432 | -22.8% |
| Current assets | 29/58 | €68,230 | €106,919 | +€38,689 | +56.7% |
| Amounts receivable within one year | 40/41 | €19,043 | €28,636 | +€9,593 | +50.4% |
| Trade receivables | 40 | €12,784 | €21,687 | +€8,903 | +69.6% |
| Other amounts receivable | 41 | €6,259 | €6,949 | +€690 | +11.0% |
| Cash at bank and in hand | 54/58 | €45,095 | €74,779 | +€29,684 | +65.8% |
| Deferred charges and accrued income | 490/1 | €4,093 | €3,505 | -€588 | -14.4% |
| Total equity and liabilities | 10/49 | €89,433 | €126,670 | +€37,237 | +41.6% |
| Equity | 10/15 | €80,747 | €114,268 | +€33,522 | +41.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,602 | €45,602 | = | 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% |
| Distributable reserves | 133 | €43,742 | €43,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,944 | €62,466 | +€33,522 | +116% |
| Amounts payable | 17/49 | €8,686 | €12,401 | +€3,715 | +42.8% |
| Amounts payable within one year | 42/48 | €8,686 | €12,401 | +€3,715 | +42.8% |
| Trade debts | 44 | €5,848 | €2,038 | -€3,810 | -65.2% |
| Suppliers | 440/4 | €5,848 | €2,038 | -€3,810 | -65.2% |
| Taxes, remuneration and social security | 45 | €1,491 | €10,363 | +€8,872 | +595% |
| Taxes | 450/3 | €1,491 | €10,363 | +€8,872 | +595% |
| Other amounts payable | 47/48 | €1,347 | - | -€1,347 | |
| Remuneration, social security and pensions | 62 | €2,344 | €2,224 | -€120 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,979 | €4,609 | -€370 | -7.4% |
| Other operating charges | 640/8 | €366 | €1,674 | +€1,309 | +358% |
| Gross operating margin | 9900 | €6,684 | €53,510 | +€46,826 | +701% |
| Operating profit (loss) | 9901 | -€1,005 | €45,002 | +€46,007 | |
| Financial income | 75/76B | €195 | €357 | +€162 | +82.9% |
| Recurring financial income | 75 | €195 | €357 | +€162 | +82.9% |
| Financial charges | 65/66B | €3,005 | €3,046 | +€41 | +1.3% |
| Recurring financial charges | 65 | €3,005 | €3,046 | +€41 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,815 | €42,313 | +€46,128 | |
| Income taxes | 67/77 | €517 | €8,792 | +€8,275 | +1,600% |
| Profit (loss) for the period | 9904 | -€4,332 | €33,522 | +€37,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,332 | €33,522 | +€37,853 |
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 25 October 2026 via checked.be.