KAMIFUBUKI: 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.
KAMIFUBUKI
Largest movements
- Cash +€23,647
up €23,647 (+1,742%), from €1,357 to €25,005
mainly Trade debts (+€18,743) and Net result for the year (+€3,275)
- Deferred charges and accrued income +€1,012
up €1,012 (+57.5%), from €1,760 to €2,772
- Trade debts +€18,743
new in 2025: €18,743
- Reserves +€2,102
new in 2025: €2,102
- Other debts +€1,809
up €1,809 (+110%), from €1,648 to €3,457
- Profit (loss) carried forward +€1,173
no longer reported in 2025 (was -€1,173)
- Tax, wage and social debts +€1,107
up €1,107 (+172%), from €643 to €1,750
- Gross operating margin +€6,518
up €6,518 (+67,680%), from €10 to €6,527
- Taxes +€1,326
up €1,326 (+316%), from €420 to €1,746
- Other operating charges +€690
up €690 (+94.2%), from €732 to €1,422
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 | €3,117 | €28,052 | +€24,935 | +800% |
| Current assets | 29/58 | €3,117 | €28,052 | +€24,935 | +800% |
| Amounts receivable within one year | 40/41 | - | €275 | +€275 | |
| Trade receivables | 40 | - | €176 | +€176 | |
| Other amounts receivable | 41 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €1,357 | €25,005 | +€23,647 | +1,742% |
| Deferred charges and accrued income | 490/1 | €1,760 | €2,772 | +€1,012 | +57.5% |
| Total equity and liabilities | 10/49 | €3,117 | €28,052 | +€24,935 | +800% |
| Equity | 10/15 | €827 | €4,102 | +€3,275 | +396% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €2,102 | +€2,102 | |
| Distributable reserves | 133 | - | €2,102 | +€2,102 | |
| Profit (loss) carried forward | 14 | -€1,173 | - | +€1,173 | |
| Amounts payable | 17/49 | €2,290 | €23,950 | +€21,659 | +946% |
| Amounts payable within one year | 42/48 | €2,290 | €23,950 | +€21,659 | +946% |
| Trade debts | 44 | - | €18,743 | +€18,743 | |
| Suppliers | 440/4 | - | €18,743 | +€18,743 | |
| Taxes, remuneration and social security | 45 | €643 | €1,750 | +€1,107 | +172% |
| Taxes | 450/3 | €643 | €1,750 | +€1,107 | +172% |
| Other amounts payable | 47/48 | €1,648 | €3,457 | +€1,809 | +110% |
| Other operating charges | 640/8 | €732 | €1,422 | +€690 | +94.2% |
| Gross operating margin | 9900 | €10 | €6,527 | +€6,518 | +67,680% |
| Operating profit (loss) | 9901 | -€722 | €5,106 | +€5,828 | |
| Financial charges | 65/66B | €31 | €84 | +€53 | +173% |
| Recurring financial charges | 65 | €31 | €84 | +€53 | +173% |
| Profit (loss) for the period before taxes | 9903 | -€753 | €5,022 | +€5,775 | |
| Income taxes | 67/77 | €420 | €1,746 | +€1,326 | +316% |
| Profit (loss) for the period | 9904 | -€1,173 | €3,275 | +€4,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,173 | €3,275 | +€4,448 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.