KAMI-KA: 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-KA
Largest movements
- Receivables within one year -€32,905
down €32,905 (-55.6%), from €59,137 to €26,233
of which Trade receivables: -€33,906
- Tangible fixed assets -€10,946
down €10,946 (-8.1%), from €135,512 to €124,566
of which Land and buildings: -€10,902
- Trade debts -€27,078
down €27,078 (-100.0%), from €27,078 to €0
- Profit (loss) carried forward -€8,734
down €8,734 (-16.5%), from -€52,799 to -€61,533
- Debts after one year -€8,274
down €8,274 (-4.4%), from €186,200 to €177,926
- Gross operating margin -€8,943
down €8,943 (-56.3%), from €15,872 to €6,928
- Financial income -€237
no longer reported in 2025 (was €237)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,094 | €150,799 | -€44,295 | -22.7% |
| Fixed assets | 21/28 | €135,512 | €124,566 | -€10,946 | -8.1% |
| Tangible fixed assets | 22/27 | €135,512 | €124,566 | -€10,946 | -8.1% |
| Land and buildings | 22 | €135,397 | €124,495 | -€10,902 | -8.1% |
| Furniture and vehicles | 24 | €115 | €70 | -€44 | -38.6% |
| Current assets | 29/58 | €59,582 | €26,233 | -€33,350 | -56.0% |
| Amounts receivable within one year | 40/41 | €59,137 | €26,233 | -€32,905 | -55.6% |
| Trade receivables | 40 | €50,808 | €16,902 | -€33,906 | -66.7% |
| Other amounts receivable | 41 | €8,329 | €9,331 | +€1,002 | +12.0% |
| Current investments | 50/53 | €445 | - | -€445 | |
| Total equity and liabilities | 10/49 | €195,094 | €150,799 | -€44,295 | -22.7% |
| Equity | 10/15 | -€34,199 | -€42,933 | -€8,734 | -25.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,799 | -€61,533 | -€8,734 | -16.5% |
| Amounts payable | 17/49 | €229,293 | €193,732 | -€35,561 | -15.5% |
| Amounts payable after more than one year | 17 | €186,200 | €177,926 | -€8,274 | -4.4% |
| Financial debts | 170/4 | €186,200 | €177,926 | -€8,274 | -4.4% |
| Amounts payable within one year | 42/48 | €43,093 | €15,805 | -€27,287 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | €8,106 | €8,274 | +€168 | +2.1% |
| Financial debts | 43 | €1,007 | €2,423 | +€1,416 | +140.7% |
| Credit institutions | 430/8 | €1,007 | €2,423 | +€1,416 | +140.7% |
| Trade debts | 44 | €27,078 | €0 | -€27,078 | -100.0% |
| Suppliers | 440/4 | €27,078 | €0 | -€27,078 | -100.0% |
| Taxes, remuneration and social security | 45 | €163 | €163 | = | 0.0% |
| Taxes | 450/3 | €163 | €163 | = | 0.0% |
| Other amounts payable | 47/48 | €6,738 | €4,945 | -€1,793 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,946 | €10,946 | = | 0.0% |
| Gross operating margin | 9900 | €15,872 | €6,928 | -€8,943 | -56.3% |
| Operating profit (loss) | 9901 | €4,926 | -€4,018 | -€8,943 | |
| Financial income | 75/76B | €237 | - | -€237 | |
| Recurring financial income | 75 | €237 | - | -€237 | |
| Financial charges | 65/66B | €4,839 | €4,717 | -€122 | -2.5% |
| Recurring financial charges | 65 | €4,839 | €4,717 | -€122 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €324 | -€8,734 | -€9,058 | |
| Profit (loss) for the period | 9904 | €324 | -€8,734 | -€9,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €324 | -€8,734 | -€9,058 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.