KAMGUE GUY: 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.
KAMGUE GUY
Largest movements
- Cash -€52,875
down €52,875 (-15.2%), from €346,935 to €294,061
mainly Contributions, distributions and other (-€94,500) and Receivables within one year (-€40,692)
- Receivables within one year +€40,692
up €40,692 (+43.0%), from €94,631 to €135,322
of which Other amounts receivable: +€37,272
- Receivables after one year -€12,000
down €12,000 (-9.1%), from €132,000 to €120,000
- Deferred charges and accrued income +€9,074
up €9,074 (+41.1%), from €22,052 to €31,126
- Tangible fixed assets -€7,311
down €7,311 (-13.7%), from €53,516 to €46,205
of which Furniture and vehicles: -€6,395
- Debts after one year -€13,978
down €13,978 (-37.9%), from €36,882 to €22,904
- Reserves -€10,680
down €10,680 (-2.1%), from €520,103 to €509,423
of which Distributable reserves: -€8,825
- Gross operating margin -€41,954
down €41,954 (-19.1%), from €219,485 to €177,531
- Taxes -€14,647
down €14,647 (-29.2%), from €50,163 to €35,516
- Depreciation +€6,015
up €6,015 (+83.3%), from €7,223 to €13,238
- Financial income +€2,863
up €2,863 (+172%), from €1,666 to €4,529
- Other operating charges -€2,258
down €2,258 (-55.5%), from €4,068 to €1,810
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,209 | €626,789 | -€22,421 | -3.5% |
| Fixed assets | 21/28 | €53,591 | €46,280 | -€7,311 | -13.6% |
| Tangible fixed assets | 22/27 | €53,516 | €46,205 | -€7,311 | -13.7% |
| Land and buildings | 22 | €1,488 | €744 | -€744 | -50.0% |
| Plant, machinery and equipment | 23 | €524 | €353 | -€172 | -32.8% |
| Furniture and vehicles | 24 | €51,504 | €45,109 | -€6,395 | -12.4% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €595,619 | €580,509 | -€15,109 | -2.5% |
| Amounts receivable after more than one year | 29 | €132,000 | €120,000 | -€12,000 | -9.1% |
| Other amounts receivable | 291 | €132,000 | €120,000 | -€12,000 | -9.1% |
| Amounts receivable within one year | 40/41 | €94,631 | €135,322 | +€40,692 | +43.0% |
| Trade receivables | 40 | - | €3,419 | +€3,419 | |
| Other amounts receivable | 41 | €94,631 | €131,903 | +€37,272 | +39.4% |
| Cash at bank and in hand | 54/58 | €346,935 | €294,061 | -€52,875 | -15.2% |
| Deferred charges and accrued income | 490/1 | €22,052 | €31,126 | +€9,074 | +41.1% |
| Total equity and liabilities | 10/49 | €649,209 | €626,789 | -€22,421 | -3.5% |
| Equity | 10/15 | €564,230 | €553,550 | -€10,680 | -1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €520,103 | €509,423 | -€10,680 | -2.1% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €518,248 | €509,423 | -€8,825 | -1.7% |
| Profit (loss) carried forward | 14 | €31,728 | €31,728 | +€0 | 0.0% |
| Amounts payable | 17/49 | €84,979 | €73,239 | -€11,741 | -13.8% |
| Amounts payable after more than one year | 17 | €36,882 | €22,904 | -€13,978 | -37.9% |
| Financial debts | 170/4 | €36,882 | €22,904 | -€13,978 | -37.9% |
| Amounts payable within one year | 42/48 | €48,097 | €50,334 | +€2,237 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €12,744 | €13,657 | +€914 | +7.2% |
| Trade debts | 44 | €3,577 | €7,970 | +€4,393 | +123% |
| Suppliers | 440/4 | €3,577 | €7,970 | +€4,393 | +123% |
| Taxes, remuneration and social security | 45 | €31,777 | €28,707 | -€3,070 | -9.7% |
| Taxes | 450/3 | €26,064 | €24,264 | -€1,800 | -6.9% |
| Remuneration and social security | 454/9 | €5,713 | €4,444 | -€1,270 | -22.2% |
| Remuneration, social security and pensions | 62 | €42,823 | €44,437 | +€1,614 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,223 | €13,238 | +€6,015 | +83.3% |
| Other operating charges | 640/8 | €4,068 | €1,810 | -€2,258 | -55.5% |
| Gross operating margin | 9900 | €219,485 | €177,531 | -€41,954 | -19.1% |
| Operating profit (loss) | 9901 | €165,371 | €118,046 | -€47,325 | -28.6% |
| Financial income | 75/76B | €1,666 | €4,529 | +€2,863 | +172% |
| Recurring financial income | 75 | €1,666 | €4,529 | +€2,863 | +172% |
| Financial charges | 65/66B | €2,288 | €3,238 | +€950 | +41.5% |
| Recurring financial charges | 65 | €2,288 | €3,238 | +€950 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €164,749 | €119,337 | -€45,412 | -27.6% |
| Income taxes | 67/77 | €50,163 | €35,516 | -€14,647 | -29.2% |
| Profit (loss) for the period | 9904 | €114,586 | €83,820 | -€30,765 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,586 | €83,820 | -€30,765 | -26.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.