KAMI-CONSTRUCT: what changed
Two fiscal 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-CONSTRUCT
Largest movements
- Cash +€7,146
up €7,146 (+386.9%), from €1,847 to €8,993
mainly Stocks and contracts (+€6,421) and Other debts (+€3,795)
- Stocks and contracts -€6,421
no longer reported in 2024 (was €6,421)
of which Stocks: -€3,621
- Receivables within one year -€1,479
down €1,479 (-50.5%), from €2,930 to €1,451
of which Trade receivables: -€1,325
- Tangible fixed assets -€176
no longer reported in 2024 (was €176)
of which Plant, machinery and equipment: -€93
- Profit (loss) carried forward -€5,263
down €5,263, from €84 to -€5,179
- Other debts +€3,795
up €3,795 (+1968.9%), from €193 to €3,988
- Tax, wage and social debts +€529
up €529 (+210.5%), from €251 to €780
- Gross operating margin -€2,612
down €2,612 (-441.8%), from -€591 to -€3,203
- Other operating charges +€1,315
up €1,315 (+317.5%), from €414 to €1,729
- Depreciation -€373
down €373 (-68.0%), from €548 to €176
- Financial charges +€182
up €182 (+170.2%), from €107 to €289
- Taxes -€172
down €172, from €41 to -€132
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.
Cash bridge derived
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 | €11,554 | €10,522 | -€1,032 | -8.9% |
| Fixed assets | 21/28 | €176 | - | -€176 | |
| Tangible fixed assets | 22/27 | €176 | - | -€176 | |
| Plant, machinery and equipment | 23 | €93 | - | -€93 | |
| Furniture and vehicles | 24 | €82 | - | -€82 | |
| Current assets | 29/58 | €11,379 | €10,522 | -€856 | -7.5% |
| Stocks and contracts in progress | 3 | €6,421 | - | -€6,421 | |
| Stocks | 30/36 | €3,621 | - | -€3,621 | |
| Contracts in progress | 37 | €2,800 | - | -€2,800 | |
| Amounts receivable within one year | 40/41 | €2,930 | €1,451 | -€1,479 | -50.5% |
| Trade receivables | 40 | €2,776 | €1,451 | -€1,325 | -47.7% |
| Other amounts receivable | 41 | €154 | - | -€154 | |
| Cash at bank and in hand | 54/58 | €1,847 | €8,993 | +€7,146 | +386.9% |
| Deferred charges and accrued income | 490/1 | €180 | €78 | -€102 | -56.7% |
| Total equity and liabilities | 10/49 | €11,554 | €10,522 | -€1,032 | -8.9% |
| Equity | 10/15 | €8,144 | €2,881 | -€5,263 | -64.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €84 | -€5,179 | -€5,263 | |
| Amounts payable | 17/49 | €3,410 | €7,642 | +€4,231 | +124.1% |
| Amounts payable within one year | 42/48 | €3,410 | €7,642 | +€4,231 | +124.1% |
| Trade debts | 44 | €2,966 | €2,874 | -€92 | -3.1% |
| Suppliers | 440/4 | €2,966 | €2,874 | -€92 | -3.1% |
| Taxes, remuneration and social security | 45 | €251 | €780 | +€529 | +210.5% |
| Taxes | 450/3 | €251 | €780 | +€529 | +210.5% |
| Other amounts payable | 47/48 | €193 | €3,988 | +€3,795 | +1968.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €176 | -€373 | -68.0% |
| Other operating charges | 640/8 | €414 | €1,729 | +€1,315 | +317.5% |
| Gross operating margin | 9900 | -€591 | -€3,203 | -€2,612 | -441.8% |
| Operating profit (loss) | 9901 | -€1,554 | -€5,108 | -€3,554 | -228.7% |
| Financial income | 75/76B | €7 | €2 | -€5 | -69.8% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -69.8% |
| Financial charges | 65/66B | €107 | €289 | +€182 | +170.2% |
| Recurring financial charges | 65 | €107 | €289 | +€182 | +170.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,654 | -€5,395 | -€3,741 | -226.2% |
| Income taxes | 67/77 | €41 | -€132 | -€172 | |
| Profit (loss) for the period | 9904 | -€1,695 | -€5,263 | -€3,569 | -210.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,695 | -€5,263 | -€3,569 | -210.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.