KaMell: 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.
KaMell
Largest movements
- Receivables within one year -€22,735
down €22,735 (-68.1%), from €33,396 to €10,661
of which Trade receivables: -€28,707
- Cash -€11,466
down €11,466 (-20.2%), from €56,670 to €45,204
mainly Net result for the year (-€15,441) and Tax, wage and social debts (-€11,717)
- Tangible fixed assets +€1,487
up €1,487 (+72.4%), from €2,053 to €3,540
of which Plant, machinery and equipment: +€2,197
- Profit (loss) carried forward -€15,441
down €15,441, from €3,526 to -€11,915
- Tax, wage and social debts -€11,717
down €11,717 (-58.3%), from €20,085 to €8,368
- Trade debts -€5,285
down €5,285 (-74.1%), from €7,135 to €1,850
- Gross operating margin -€43,435
down €43,435, from €30,559 to -€12,876
- Taxes -€8,176
down €8,176 (-97.7%), from €8,368 to €191
- Depreciation +€404
up €404 (+98.7%), from €409 to €814
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 | €92,546 | €60,102 | -€32,444 | -35.1% |
| Fixed assets | 21/28 | €2,278 | €3,765 | +€1,487 | +65.3% |
| Tangible fixed assets | 22/27 | €2,053 | €3,540 | +€1,487 | +72.4% |
| Plant, machinery and equipment | 23 | - | €2,197 | +€2,197 | |
| Furniture and vehicles | 24 | €2,053 | €1,343 | -€710 | -34.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €90,268 | €56,338 | -€33,930 | -37.6% |
| Amounts receivable within one year | 40/41 | €33,396 | €10,661 | -€22,735 | -68.1% |
| Trade receivables | 40 | €28,707 | €0 | -€28,707 | -100% |
| Other amounts receivable | 41 | €4,689 | €10,661 | +€5,972 | +127% |
| Cash at bank and in hand | 54/58 | €56,670 | €45,204 | -€11,466 | -20.2% |
| Deferred charges and accrued income | 490/1 | €202 | €473 | +€271 | +134% |
| Total equity and liabilities | 10/49 | €92,546 | €60,102 | -€32,444 | -35.1% |
| Equity | 10/15 | €65,326 | €49,885 | -€15,441 | -23.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,800 | €60,800 | = | 0.0% |
| Distributable reserves | 133 | €60,800 | €60,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,526 | -€11,915 | -€15,441 | |
| Amounts payable | 17/49 | €27,220 | €10,217 | -€17,003 | -62.5% |
| Amounts payable within one year | 42/48 | €27,220 | €10,217 | -€17,003 | -62.5% |
| Trade debts | 44 | €7,135 | €1,850 | -€5,285 | -74.1% |
| Suppliers | 440/4 | €7,135 | €1,850 | -€5,285 | -74.1% |
| Taxes, remuneration and social security | 45 | €20,085 | €8,368 | -€11,717 | -58.3% |
| Taxes | 450/3 | €20,085 | €8,368 | -€11,717 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €814 | +€404 | +98.7% |
| Other operating charges | 640/8 | €1,001 | €807 | -€194 | -19.4% |
| Gross operating margin | 9900 | €30,559 | -€12,876 | -€43,435 | |
| Operating profit (loss) | 9901 | €29,148 | -€14,497 | -€43,645 | |
| Financial income | 75/76B | €276 | €239 | -€37 | -13.3% |
| Recurring financial income | 75 | €276 | €239 | -€37 | -13.3% |
| Financial charges | 65/66B | €1,252 | €992 | -€260 | -20.8% |
| Recurring financial charges | 65 | €1,252 | €992 | -€260 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €28,172 | -€15,250 | -€43,422 | |
| Income taxes | 67/77 | €8,368 | €191 | -€8,176 | -97.7% |
| Profit (loss) for the period | 9904 | €19,804 | -€15,441 | -€35,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,804 | -€15,441 | -€35,246 |
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 15 October 2026 via checked.be.