KameleonPlus: what changed
Two fiscal 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.
KameleonPlus
Largest movements
- Receivables within one year +€4,417
up €4,417 (+18.4%), from €24,069 to €28,487
of which Trade receivables: +€4,795
- Cash -€3,091
down €3,091 (-29.9%), from €10,350 to €7,258
mainly Receivables within one year (-€4,417) and Tax, wage and social debts (-€3,981)
- Deferred charges and accrued income +€681
up €681 (+183.3%), from €372 to €1,053
- Tax, wage and social debts -€3,981
down €3,981 (-65.7%), from €6,056 to €2,075
of which Taxes: -€3,981
- Trade debts +€3,774
up €3,774 (+70.8%), from €5,327 to €9,101
- Reserves +€2,182
up €2,182 (+12.7%), from €17,208 to €19,391
of which Distributable reserves: +€2,182
- Gross operating margin -€16,336
down €16,336 (-95.1%), from €17,178 to €843
- Taxes -€6,927
down €6,927, from €3,965 to -€2,962
- Other operating charges +€1,230
up €1,230 (+188.9%), from €651 to €1,881
- Financial income +€359
up €359 (+1573.6%), from €23 to €382
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 | €34,791 | €36,798 | +€2,007 | +5.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €34,791 | €36,798 | +€2,007 | +5.8% |
| Amounts receivable within one year | 40/41 | €24,069 | €28,487 | +€4,417 | +18.4% |
| Trade receivables | 40 | €18,304 | €23,100 | +€4,795 | +26.2% |
| Other amounts receivable | 41 | €5,765 | €5,387 | -€378 | -6.6% |
| Cash at bank and in hand | 54/58 | €10,350 | €7,258 | -€3,091 | -29.9% |
| Deferred charges and accrued income | 490/1 | €372 | €1,053 | +€681 | +183.3% |
| Total equity and liabilities | 10/49 | €34,791 | €36,798 | +€2,007 | +5.8% |
| Equity | 10/15 | €23,408 | €25,591 | +€2,182 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,208 | €19,391 | +€2,182 | +12.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €17,208 | €19,391 | +€2,182 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,383 | €11,208 | -€175 | -1.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,383 | €11,176 | -€207 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,327 | €9,101 | +€3,774 | +70.8% |
| Suppliers | 440/4 | €5,327 | €9,101 | +€3,774 | +70.8% |
| Taxes, remuneration and social security | 45 | €6,056 | €2,075 | -€3,981 | -65.7% |
| Taxes | 450/3 | €6,056 | €2,075 | -€3,981 | -65.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €32 | +€32 | |
| Non-recurring operating income | 76A | €9,363 | €0 | -€9,363 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €651 | €1,881 | +€1,230 | +188.9% |
| Gross operating margin | 9900 | €17,178 | €843 | -€16,336 | -95.1% |
| Operating profit (loss) | 9901 | €16,527 | -€1,038 | -€17,565 | |
| Financial income | 75/76B | €23 | €382 | +€359 | +1573.6% |
| Recurring financial income | 75 | €23 | €382 | +€359 | +1573.6% |
| Financial charges | 65/66B | €181 | €123 | -€57 | -31.7% |
| Recurring financial charges | 65 | €181 | €123 | -€57 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €16,369 | -€779 | -€17,149 | |
| Income taxes | 67/77 | €3,965 | -€2,962 | -€6,927 | |
| Profit (loss) for the period | 9904 | €12,404 | €2,182 | -€10,222 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,404 | €2,182 | -€10,222 | -82.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.