KAMI BATI: 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 BATI
Largest movements
- Receivables within one year +€34,776
up €34,776 (+62.3%), from €55,841 to €90,616
of which Trade receivables: +€38,812
- Tangible fixed assets -€29,107
down €29,107 (-27.4%), from €106,382 to €77,274
of which Furniture and vehicles: -€26,459
- Cash -€5,114
down €5,114 (-57.6%), from €8,885 to €3,771
mainly Receivables within one year (-€34,776) and Debts after one year (-€13,720)
- Trade debts +€19,599
up €19,599 (+134%), from €14,604 to €34,204
- Debts after one year -€13,720
down €13,720 (-50.0%), from €27,440 to €13,720
- Other debts -€12,774
down €12,774 (-22.1%), from €57,833 to €45,059
- Reserves +€7,000
up €7,000 (+14.0%), from €49,860 to €56,860
of which Distributable reserves: +€7,000
- Gross operating margin +€14,189
up €14,189 (+27.7%), from €51,213 to €65,402
- Depreciation +€13,986
up €13,986 (+83.7%), from €16,714 to €30,700
- Financial income +€2,525
up €2,525 (+17,076%), from €15 to €2,540
- Staff costs +€2,401
up €2,401 (+11.6%), from €20,656 to €23,057
- Taxes +€1,068
up €1,068 (+44.0%), from €2,428 to €3,497
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,259 | €177,529 | +€270 | +0.2% |
| Fixed assets | 21/28 | €106,587 | €77,479 | -€29,107 | -27.3% |
| Tangible fixed assets | 22/27 | €106,382 | €77,274 | -€29,107 | -27.4% |
| Plant, machinery and equipment | 23 | €3,230 | €582 | -€2,648 | -82.0% |
| Furniture and vehicles | 24 | €103,152 | €76,692 | -€26,459 | -25.7% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €70,672 | €100,050 | +€29,377 | +41.6% |
| Amounts receivable within one year | 40/41 | €55,841 | €90,616 | +€34,776 | +62.3% |
| Trade receivables | 40 | €44,831 | €83,642 | +€38,812 | +86.6% |
| Other amounts receivable | 41 | €11,010 | €6,974 | -€4,036 | -36.7% |
| Cash at bank and in hand | 54/58 | €8,885 | €3,771 | -€5,114 | -57.6% |
| Deferred charges and accrued income | 490/1 | €5,947 | €5,662 | -€285 | -4.8% |
| Total equity and liabilities | 10/49 | €177,259 | €177,529 | +€270 | +0.2% |
| Equity | 10/15 | €60,250 | €67,999 | +€7,749 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,860 | €56,860 | +€7,000 | +14.0% |
| 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 | €48,000 | €55,000 | +€7,000 | +14.6% |
| Profit (loss) carried forward | 14 | €4,190 | €4,939 | +€749 | +17.9% |
| Amounts payable | 17/49 | €117,009 | €109,529 | -€7,479 | -6.4% |
| Amounts payable after more than one year | 17 | €27,440 | €13,720 | -€13,720 | -50.0% |
| Financial debts | 170/4 | €27,440 | €13,720 | -€13,720 | -50.0% |
| Amounts payable within one year | 42/48 | €89,568 | €95,809 | +€6,241 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €13,720 | €13,720 | = | 0.0% |
| Trade debts | 44 | €14,604 | €34,204 | +€19,599 | +134% |
| Suppliers | 440/4 | €14,604 | €34,204 | +€19,599 | +134% |
| Taxes, remuneration and social security | 45 | €3,410 | €2,826 | -€585 | -17.1% |
| Taxes | 450/3 | €400 | - | -€400 | |
| Remuneration and social security | 454/9 | €3,010 | €2,826 | -€185 | -6.1% |
| Other amounts payable | 47/48 | €57,833 | €45,059 | -€12,774 | -22.1% |
| Remuneration, social security and pensions | 62 | €20,656 | €23,057 | +€2,401 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,714 | €30,700 | +€13,986 | +83.7% |
| Other operating charges | 640/8 | €2,170 | €1,238 | -€932 | -43.0% |
| Gross operating margin | 9900 | €51,213 | €65,402 | +€14,189 | +27.7% |
| Operating profit (loss) | 9901 | €11,673 | €10,407 | -€1,266 | -10.8% |
| Financial income | 75/76B | €15 | €2,540 | +€2,525 | +17,076% |
| Recurring financial income | 75 | €15 | €2,540 | +€2,525 | +17,076% |
| Financial charges | 65/66B | €1,519 | €1,702 | +€182 | +12.0% |
| Recurring financial charges | 65 | €1,519 | €1,702 | +€182 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €10,168 | €11,246 | +€1,078 | +10.6% |
| Income taxes | 67/77 | €2,428 | €3,497 | +€1,068 | +44.0% |
| Profit (loss) for the period | 9904 | €7,740 | €7,749 | +€9 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,740 | €7,749 | +€9 | +0.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.