KAMI CASES: 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 CASES
Largest movements
- Tangible fixed assets +€20,629
up €20,629 (+308%), from €6,696 to €27,325
of which Furniture and vehicles: +€16,868
- Cash +€17,417
up €17,417 (+107%), from €16,349 to €33,766
mainly Debts after one year (+€11,728) and Trade debts (+€11,421)
- Receivables within one year -€690
down €690 (-9.7%), from €7,146 to €6,456
of which Trade receivables: -€3,044
- Debts after one year +€11,728
up €11,728 (+86,872%), from €14 to €11,741
- Trade debts +€11,421
new in 2025: €11,421
- Other debts +€7,650
new in 2025: €7,650
- Tax, wage and social debts +€6,705
up €6,705 (+167%), from €4,015 to €10,720
of which Taxes: +€6,722
- Gross operating margin +€20,940
up €20,940 (+447%), from €4,690 to €25,629
- Depreciation +€6,518
up €6,518 (+169%), from €3,863 to €10,381
- Taxes +€4,021
up €4,021 (+374%), from €1,074 to €5,095
- Financial charges +€524
up €524 (+692%), from €76 to €600
- Other operating charges +€384
up €384 (+68.0%), from €564 to €948
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 | €30,191 | €67,547 | +€37,356 | +124% |
| Fixed assets | 21/28 | €6,696 | €27,325 | +€20,629 | +308% |
| Tangible fixed assets | 22/27 | €6,696 | €27,325 | +€20,629 | +308% |
| Plant, machinery and equipment | 23 | - | €3,761 | +€3,761 | |
| Furniture and vehicles | 24 | €6,696 | €23,564 | +€16,868 | +252% |
| Current assets | 29/58 | €23,495 | €40,222 | +€16,727 | +71.2% |
| Amounts receivable within one year | 40/41 | €7,146 | €6,456 | -€690 | -9.7% |
| Trade receivables | 40 | €3,044 | - | -€3,044 | |
| Other amounts receivable | 41 | €4,102 | €6,456 | +€2,354 | +57.4% |
| Cash at bank and in hand | 54/58 | €16,349 | €33,766 | +€17,417 | +107% |
| Total equity and liabilities | 10/49 | €30,191 | €67,547 | +€37,356 | +124% |
| Equity | 10/15 | €26,162 | €26,014 | -€147 | -0.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,162 | €25,014 | -€147 | -0.6% |
| Amounts payable | 17/49 | €4,029 | €41,532 | +€37,504 | +931% |
| Amounts payable after more than one year | 17 | €14 | €11,741 | +€11,728 | +86,872% |
| Financial debts | 170/4 | €14 | €11,741 | +€11,728 | +86,872% |
| Amounts payable within one year | 42/48 | €4,015 | €29,791 | +€25,776 | +642% |
| Trade debts | 44 | - | €11,421 | +€11,421 | |
| Suppliers | 440/4 | - | €11,421 | +€11,421 | |
| Taxes, remuneration and social security | 45 | €4,015 | €10,720 | +€6,705 | +167% |
| Taxes | 450/3 | €3,999 | €10,720 | +€6,722 | +168% |
| Remuneration and social security | 454/9 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | - | €7,650 | +€7,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,863 | €10,381 | +€6,518 | +169% |
| Other operating charges | 640/8 | €564 | €948 | +€384 | +68.0% |
| Gross operating margin | 9900 | €4,690 | €25,629 | +€20,940 | +447% |
| Operating profit (loss) | 9901 | €262 | €14,301 | +€14,038 | +5,349% |
| Financial income | 75/76B | - | €246 | +€246 | |
| Recurring financial income | 75 | - | €246 | +€246 | |
| Financial charges | 65/66B | €76 | €600 | +€524 | +692% |
| Recurring financial charges | 65 | €76 | €600 | +€524 | +692% |
| Profit (loss) for the period before taxes | 9903 | €187 | €13,947 | +€13,761 | +7,369% |
| Income taxes | 67/77 | €1,074 | €5,095 | +€4,021 | +374% |
| Profit (loss) for the period | 9904 | -€888 | €8,853 | +€9,740 | |
| Profit (loss) for the period to be appropriated | 9905 | -€888 | €8,853 | +€9,740 |
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.