KAMI: 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.
KAMI
Largest movements
- Cash +€4,625
up €4,625 (+98.5%), from €4,697 to €9,322
mainly Receivables within one year (+€3,898) and Net result for the year (+€966)
- Receivables within one year -€3,898
down €3,898 (-89.4%), from €4,360 to €463
of which Other amounts receivable: -€3,810
- Tangible fixed assets -€140
down €140 (-39.5%), from €356 to €215
- Profit (loss) carried forward +€966
up €966 (+7.3%), from -€13,280 to -€12,315
- Other debts -€379
down €379 (-17.0%), from €2,233 to €1,854
- Gross operating margin +€5,638
up €5,638, from -€4,095 to €1,543
- Other operating charges -€2,887
no longer reported in 2025 (was €2,887)
- Financial charges -€478
down €478 (-52.3%), from €915 to €437
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 | €9,413 | €9,999 | +€587 | +6.2% |
| Fixed assets | 21/28 | €356 | €215 | -€140 | -39.5% |
| Tangible fixed assets | 22/27 | €356 | €215 | -€140 | -39.5% |
| Furniture and vehicles | 24 | €356 | €215 | -€140 | -39.5% |
| Current assets | 29/58 | €9,057 | €9,784 | +€727 | +8.0% |
| Amounts receivable within one year | 40/41 | €4,360 | €463 | -€3,898 | -89.4% |
| Trade receivables | 40 | €360 | €273 | -€87 | -24.2% |
| Other amounts receivable | 41 | €4,000 | €190 | -€3,810 | -95.3% |
| Cash at bank and in hand | 54/58 | €4,697 | €9,322 | +€4,625 | +98.5% |
| Total equity and liabilities | 10/49 | €9,413 | €9,999 | +€587 | +6.2% |
| Equity | 10/15 | €7,180 | €8,145 | +€966 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€13,280 | -€12,315 | +€966 | +7.3% |
| Amounts payable | 17/49 | €2,233 | €1,854 | -€379 | -17.0% |
| Amounts payable within one year | 42/48 | €2,233 | €1,854 | -€379 | -17.0% |
| Other amounts payable | 47/48 | €2,233 | €1,854 | -€379 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €140 | = | 0.0% |
| Other operating charges | 640/8 | €2,887 | - | -€2,887 | |
| Gross operating margin | 9900 | -€4,095 | €1,543 | +€5,638 | |
| Operating profit (loss) | 9901 | -€7,123 | €1,402 | +€8,525 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €915 | €437 | -€478 | -52.3% |
| Recurring financial charges | 65 | €915 | €437 | -€478 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,021 | €966 | +€8,986 | |
| Profit (loss) for the period | 9904 | -€8,021 | €966 | +€8,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,021 | €966 | +€8,986 |
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 13 October 2026 via checked.be.