KAMJA: 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.
KAMJA
Largest movements
- Receivables within one year -€194,916
down €194,916 (-23.3%), from €834,913 to €639,997
of which Trade receivables: -€195,782
- Cash -€23,195
down €23,195 (-91.9%), from €25,252 to €2,057
mainly Trade debts (-€209,950) and Stocks and contracts (-€20,210)
- Stocks and contracts +€20,210
up €20,210 (+310.6%), from €6,506 to €26,716
- Trade debts -€209,950
down €209,950 (-24.8%), from €845,445 to €635,495
- Tax, wage and social debts +€17,612
up €17,612 (+2256.6%), from €780 to €18,392
of which Taxes: +€9,747
- Gross operating margin -€31,558
down €31,558 (-29.6%), from €106,479 to €74,921
- Staff costs +€8,543
up €8,543 (+14.1%), from €60,729 to €69,273
- Depreciation -€5,170
down €5,170 (-70.0%), from €7,390 to €2,220
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 | €868,771 | €676,465 | -€192,306 | -22.1% |
| Fixed assets | 21/28 | €2,100 | €6,240 | +€4,140 | +197.1% |
| Tangible fixed assets | 22/27 | €100 | €4,240 | +€4,140 | +4139.6% |
| Plant, machinery and equipment | 23 | €100 | - | -€100 | |
| Furniture and vehicles | 24 | - | €4,240 | +€4,240 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €866,671 | €670,225 | -€196,446 | -22.7% |
| Stocks and contracts in progress | 3 | €6,506 | €26,716 | +€20,210 | +310.6% |
| Stocks | 30/36 | €6,506 | €26,716 | +€20,210 | +310.6% |
| Amounts receivable within one year | 40/41 | €834,913 | €639,997 | -€194,916 | -23.3% |
| Trade receivables | 40 | €825,884 | €630,102 | -€195,782 | -23.7% |
| Other amounts receivable | 41 | €9,029 | €9,895 | +€866 | +9.6% |
| Cash at bank and in hand | 54/58 | €25,252 | €2,057 | -€23,195 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €1,454 | +€1,454 | |
| Total equity and liabilities | 10/49 | €868,771 | €676,465 | -€192,306 | -22.1% |
| Equity | 10/15 | €22,546 | €22,578 | +€32 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156 | €156 | = | 0.0% |
| Non-distributable reserves | 130/1 | €156 | €156 | = | 0.0% |
| Reserves not available under the articles | 1311 | €156 | €156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,789 | €3,821 | +€32 | +0.8% |
| Amounts payable | 17/49 | €846,225 | €653,887 | -€192,338 | -22.7% |
| Amounts payable within one year | 42/48 | €846,225 | €653,887 | -€192,338 | -22.7% |
| Trade debts | 44 | €845,445 | €635,495 | -€209,950 | -24.8% |
| Suppliers | 440/4 | €845,445 | €635,495 | -€209,950 | -24.8% |
| Taxes, remuneration and social security | 45 | €780 | €18,392 | +€17,612 | +2256.6% |
| Taxes | 450/3 | €516 | €10,263 | +€9,747 | +1889.8% |
| Remuneration and social security | 454/9 | €265 | €8,129 | +€7,864 | +2971.6% |
| Remuneration, social security and pensions | 62 | €60,729 | €69,273 | +€8,543 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,390 | €2,220 | -€5,170 | -70.0% |
| Other operating charges | 640/8 | €2,154 | €1,963 | -€192 | -8.9% |
| Gross operating margin | 9900 | €106,479 | €74,921 | -€31,558 | -29.6% |
| Operating profit (loss) | 9901 | €36,206 | €1,466 | -€34,740 | -96.0% |
| Financial charges | 65/66B | €214 | €966 | +€753 | +352.4% |
| Recurring financial charges | 65 | €214 | €966 | +€753 | +352.4% |
| Profit (loss) for the period before taxes | 9903 | €35,992 | €500 | -€35,493 | -98.6% |
| Income taxes | 67/77 | €264 | €468 | +€204 | +77.3% |
| Profit (loss) for the period | 9904 | €35,729 | €32 | -€35,697 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,729 | €32 | -€35,697 | -99.9% |
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 4 October 2026 via checked.be.