Kami Consulting: 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 Consulting
Largest movements
- Cash +€15,606
up €15,606 (+38.5%), from €40,501 to €56,107
mainly Net result for the year (+€45,806) and Depreciation (+€10,083)
- Tangible fixed assets -€10,083
down €10,083 (-2.6%), from €388,840 to €378,757
of which Land and buildings: -€8,417
- Reserves +€45,806
up €45,806 (+43.4%), from €105,460 to €151,266
- Debts after one year -€16,744
down €16,744 (-5.9%), from €283,975 to €267,232
- Tax, wage and social debts -€13,737
down €13,737 (-35.3%), from €38,871 to €25,135
- Other debts -€5,250
no longer reported in 2025 (was €5,250)
- Gross operating margin +€18,138
up €18,138 (+28.3%), from €64,054 to €82,192
- Other operating charges -€12,541
down €12,541 (-84.7%), from €14,814 to €2,273
- Taxes +€6,402
up €6,402 (+94.7%), from €6,760 to €13,163
- Depreciation +€1,755
up €1,755 (+21.1%), from €8,328 to €10,083
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 | €459,327 | €468,328 | +€9,001 | +2.0% |
| Fixed assets | 21/28 | €388,840 | €378,757 | -€10,083 | -2.6% |
| Tangible fixed assets | 22/27 | €388,840 | €378,757 | -€10,083 | -2.6% |
| Land and buildings | 22 | €370,654 | €362,237 | -€8,417 | -2.3% |
| Plant, machinery and equipment | 23 | €18,186 | €16,520 | -€1,666 | -9.2% |
| Current assets | 29/58 | €70,488 | €89,571 | +€19,084 | +27.1% |
| Stocks and contracts in progress | 3 | €986 | - | -€986 | |
| Stocks | 30/36 | €986 | - | -€986 | |
| Amounts receivable within one year | 40/41 | €28,934 | €31,059 | +€2,125 | +7.3% |
| Trade receivables | 40 | €14,747 | €23,606 | +€8,859 | +60.1% |
| Other amounts receivable | 41 | €14,187 | €7,453 | -€6,734 | -47.5% |
| Cash at bank and in hand | 54/58 | €40,501 | €56,107 | +€15,606 | +38.5% |
| Deferred charges and accrued income | 490/1 | €67 | €2,405 | +€2,339 | +3,511% |
| Total equity and liabilities | 10/49 | €459,327 | €468,328 | +€9,001 | +2.0% |
| Equity | 10/15 | €110,480 | €156,286 | +€45,806 | +41.5% |
| Contributions | 10/11 | €5,020 | €5,020 | = | 0.0% |
| Reserves | 13 | €105,460 | €151,266 | +€45,806 | +43.4% |
| Distributable reserves | 133 | €105,460 | €151,266 | +€45,806 | +43.4% |
| Amounts payable | 17/49 | €348,847 | €312,043 | -€36,805 | -10.6% |
| Amounts payable after more than one year | 17 | €283,975 | €267,232 | -€16,744 | -5.9% |
| Financial debts | 170/4 | €283,975 | €267,232 | -€16,744 | -5.9% |
| Amounts payable within one year | 42/48 | €64,872 | €44,811 | -€20,061 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €16,090 | €16,744 | +€653 | +4.1% |
| Financial debts | 43 | - | €408 | +€408 | |
| Credit institutions | 430/8 | - | €408 | +€408 | |
| Trade debts | 44 | €4,660 | €2,524 | -€2,136 | -45.8% |
| Suppliers | 440/4 | €4,660 | €2,524 | -€2,136 | -45.8% |
| Taxes, remuneration and social security | 45 | €38,871 | €25,135 | -€13,737 | -35.3% |
| Taxes | 450/3 | €38,871 | €25,135 | -€13,737 | -35.3% |
| Other amounts payable | 47/48 | €5,250 | - | -€5,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,328 | €10,083 | +€1,755 | +21.1% |
| Other operating charges | 640/8 | €14,814 | €2,273 | -€12,541 | -84.7% |
| Gross operating margin | 9900 | €64,054 | €82,192 | +€18,138 | +28.3% |
| Operating profit (loss) | 9901 | €40,913 | €69,836 | +€28,923 | +70.7% |
| Financial income | 75/76B | €412 | €967 | +€555 | +135% |
| Recurring financial income | 75 | €412 | €967 | +€555 | +135% |
| Financial charges | 65/66B | €11,281 | €11,835 | +€554 | +4.9% |
| Recurring financial charges | 65 | €11,281 | €11,835 | +€554 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €30,044 | €58,968 | +€28,925 | +96.3% |
| Income taxes | 67/77 | €6,760 | €13,163 | +€6,402 | +94.7% |
| Profit (loss) for the period | 9904 | €23,283 | €45,806 | +€22,522 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,283 | €45,806 | +€22,522 | +96.7% |
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 20 October 2026 via checked.be.