KAMILI: 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.
KAMILI
Largest movements
- Cash -€18,035
down €18,035 (-55.9%), from €32,285 to €14,251
mainly Net result for the year (-€21,164) and Tax, wage and social debts (-€15,531)
- Receivables within one year -€15,838
no longer reported in 2025 (was €15,838)
of which Trade receivables: -€15,730
- Tangible fixed assets -€9,618
down €9,618 (-36.7%), from €26,216 to €16,599
- Deferred charges and accrued income -€764
down €764 (-88.5%), from €864 to €99
- Reserves -€21,164
down €21,164 (-73.6%), from €28,764 to €7,600
of which Distributable reserves: -€21,164
- Tax, wage and social debts -€15,531
down €15,531 (-80.8%), from €19,225 to €3,694
of which Remuneration and social security: -€9,000
- Debts after one year -€7,316
down €7,316 (-59.5%), from €12,296 to €4,980
- Gross operating margin -€21,870
down €21,870, from €13,774 to -€8,095
- Taxes -€557
down €557 (-79.4%), from €701 to €144
- Financial charges -€157
down €157 (-16.2%), from €970 to €813
- Staff costs -€139
down €139 (-7.4%), from €1,874 to €1,735
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
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 | €75,319 | €31,063 | -€44,255 | -58.8% |
| Fixed assets | 21/28 | €26,331 | €16,714 | -€9,618 | -36.5% |
| Tangible fixed assets | 22/27 | €26,216 | €16,599 | -€9,618 | -36.7% |
| Furniture and vehicles | 24 | €26,216 | €16,599 | -€9,618 | -36.7% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €48,987 | €14,350 | -€34,638 | -70.7% |
| Amounts receivable within one year | 40/41 | €15,838 | - | -€15,838 | |
| Trade receivables | 40 | €15,730 | - | -€15,730 | |
| Other amounts receivable | 41 | €108 | - | -€108 | |
| Cash at bank and in hand | 54/58 | €32,285 | €14,251 | -€18,035 | -55.9% |
| Deferred charges and accrued income | 490/1 | €864 | €99 | -€764 | -88.5% |
| Total equity and liabilities | 10/49 | €75,319 | €31,063 | -€44,255 | -58.8% |
| Equity | 10/15 | €34,964 | €13,800 | -€21,164 | -60.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,764 | €7,600 | -€21,164 | -73.6% |
| Non-distributable reserves | 130/1 | €1,216 | €1,216 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,216 | €1,216 | = | 0.0% |
| Distributable reserves | 133 | €27,548 | €6,385 | -€21,164 | -76.8% |
| Amounts payable | 17/49 | €40,354 | €17,263 | -€23,092 | -57.2% |
| Amounts payable after more than one year | 17 | €12,296 | €4,980 | -€7,316 | -59.5% |
| Financial debts | 170/4 | €12,296 | €4,980 | -€7,316 | -59.5% |
| Amounts payable within one year | 42/48 | €28,058 | €12,282 | -€15,776 | -56.2% |
| Current portion of amounts payable after more than one year | 42 | €7,134 | €7,316 | +€182 | +2.5% |
| Trade debts | 44 | €1,423 | €1,261 | -€163 | -11.4% |
| Suppliers | 440/4 | €1,423 | €1,261 | -€163 | -11.4% |
| Taxes, remuneration and social security | 45 | €19,225 | €3,694 | -€15,531 | -80.8% |
| Taxes | 450/3 | €10,225 | €3,694 | -€6,531 | -63.9% |
| Remuneration and social security | 454/9 | €9,000 | - | -€9,000 | |
| Other amounts payable | 47/48 | €276 | €12 | -€264 | -95.5% |
| Remuneration, social security and pensions | 62 | €1,874 | €1,735 | -€139 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,743 | €9,618 | -€125 | -1.3% |
| Other operating charges | 640/8 | €739 | €758 | +€19 | +2.6% |
| Gross operating margin | 9900 | €13,774 | -€8,095 | -€21,870 | |
| Operating profit (loss) | 9901 | €1,418 | -€20,207 | -€21,625 | |
| Financial charges | 65/66B | €970 | €813 | -€157 | -16.2% |
| Recurring financial charges | 65 | €970 | €813 | -€157 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €449 | -€21,019 | -€21,468 | |
| Income taxes | 67/77 | €701 | €144 | -€557 | -79.4% |
| Profit (loss) for the period | 9904 | -€253 | -€21,164 | -€20,911 | -8273.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€253 | -€21,164 | -€20,911 | -8273.4% |
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 12 October 2026 via checked.be.