KAMMAR SOINS: 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.
KAMMAR SOINS
Largest movements
- Tangible fixed assets +€37,465
new in 2025: €37,465
- Receivables within one year +€4,627
up €4,627 (+23.0%), from €20,094 to €24,721
- Cash +€3,464
up €3,464 (+493%), from €703 to €4,167
mainly Net result for the year (+€21,919) and Debts after one year (+€9,616)
- Reserves +€21,000
up €21,000 (+210%), from €10,000 to €31,000
of which Non-distributable reserves: +€31,000
- Debts after one year +€9,616
new in 2025: €9,616
- Tax, wage and social debts +€8,218
up €8,218 (+157%), from €5,245 to €13,463
- Current portion of long-term debt +€3,205
new in 2025: €3,205
- Trade debts +€2,337
up €2,337 (+127%), from €1,838 to €4,175
- Gross operating margin +€18,275
up €18,275 (+111%), from €16,438 to €34,713
- Taxes +€4,974
up €4,974 (+94.8%), from €5,245 to €10,218
- Depreciation +€1,665
new in 2025: €1,665
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 | €20,797 | €66,353 | +€45,557 | +219% |
| Fixed assets | 21/28 | - | €37,465 | +€37,465 | |
| Tangible fixed assets | 22/27 | - | €37,465 | +€37,465 | |
| Furniture and vehicles | 24 | - | €37,465 | +€37,465 | |
| Current assets | 29/58 | €20,797 | €28,888 | +€8,092 | +38.9% |
| Amounts receivable within one year | 40/41 | €20,094 | €24,721 | +€4,627 | +23.0% |
| Other amounts receivable | 41 | €20,094 | €24,721 | +€4,627 | +23.0% |
| Cash at bank and in hand | 54/58 | €703 | €4,167 | +€3,464 | +493% |
| Total equity and liabilities | 10/49 | €20,797 | €66,353 | +€45,557 | +219% |
| Equity | 10/15 | €12,274 | €34,194 | +€21,919 | +179% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €31,000 | +€21,000 | +210% |
| Non-distributable reserves | 130/1 | - | €31,000 | +€31,000 | |
| Reserves not available under the articles | 1311 | - | €31,000 | +€31,000 | |
| Distributable reserves | 133 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €774 | €1,694 | +€919 | +119% |
| Amounts payable | 17/49 | €8,522 | €32,160 | +€23,637 | +277% |
| Amounts payable after more than one year | 17 | - | €9,616 | +€9,616 | |
| Financial debts | 170/4 | - | €9,616 | +€9,616 | |
| Amounts payable within one year | 42/48 | €8,522 | €22,544 | +€14,022 | +165% |
| Current portion of amounts payable after more than one year | 42 | - | €3,205 | +€3,205 | |
| Financial debts | 43 | €1,440 | €1,702 | +€262 | +18.2% |
| Credit institutions | 430/8 | - | €1,702 | +€1,702 | |
| Other loans | 439 | €1,440 | - | -€1,440 | |
| Trade debts | 44 | €1,838 | €4,175 | +€2,337 | +127% |
| Suppliers | 440/4 | €1,838 | €4,175 | +€2,337 | +127% |
| Taxes, remuneration and social security | 45 | €5,245 | €13,463 | +€8,218 | +157% |
| Taxes | 450/3 | €5,245 | €13,463 | +€8,218 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,665 | +€1,665 | |
| Other operating charges | 640/8 | €370 | €409 | +€39 | +10.5% |
| Non-recurring operating charges | 66A | - | €356 | +€356 | |
| Gross operating margin | 9900 | €16,438 | €34,713 | +€18,275 | +111% |
| Operating profit (loss) | 9901 | €16,068 | €32,283 | +€16,215 | +101% |
| Financial charges | 65/66B | €49 | €146 | +€97 | +196% |
| Recurring financial charges | 65 | €49 | €146 | +€97 | +196% |
| Profit (loss) for the period before taxes | 9903 | €16,019 | €32,137 | +€16,119 | +101% |
| Income taxes | 67/77 | €5,245 | €10,218 | +€4,974 | +94.8% |
| Profit (loss) for the period | 9904 | €10,774 | €21,919 | +€11,145 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €10,774 | €21,919 | +€11,145 | +103% |
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 17 October 2026 via checked.be.