KAMOURASKA: 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.
KAMOURASKA
Largest movements
- Financial fixed assets +€110,000
new in 2024: €110,000
- Tangible fixed assets +€36,164
up €36,164 (+8.8%), from €410,444 to €446,608
of which Furniture and vehicles: +€44,436
- Receivables within one year +€13,494
up €13,494 (+23.3%), from €57,807 to €71,301
of which Other amounts receivable: +€32,597
- Debts after one year +€81,520
up €81,520 (+41.3%), from €197,507 to €279,027
- Profit (loss) carried forward +€39,924
up €39,924 (+76.5%), from €52,173 to €92,097
- Current portion of long-term debt +€24,263
up €24,263 (+206%), from €11,760 to €36,023
- Tax, wage and social debts +€13,713
new in 2024: €13,713
- Gross operating margin +€19,768
up €19,768 (+30.7%), from €64,488 to €84,256
- Depreciation +€7,028
up €7,028 (+72.4%), from €9,702 to €16,730
- Taxes +€6,364
up €6,364 (+111%), from €5,748 to €12,112
- Purchases and services +€5,662
up €5,662 (+3.7%), from €152,182 to €157,844
- Other operating charges +€2,719
up €2,719 (+65.5%), from €4,153 to €6,872
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.
Derived cash bridge
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 | €472,301 | €631,743 | +€159,442 | +33.8% |
| Fixed assets | 21/28 | €410,444 | €556,608 | +€146,164 | +35.6% |
| Tangible fixed assets | 22/27 | €410,444 | €446,608 | +€36,164 | +8.8% |
| Land and buildings | 22 | €409,920 | €401,648 | -€8,272 | -2.0% |
| Furniture and vehicles | 24 | €524 | €44,960 | +€44,436 | +8,480% |
| Financial fixed assets | 28 | - | €110,000 | +€110,000 | |
| Current assets | 29/58 | €61,857 | €75,135 | +€13,278 | +21.5% |
| Amounts receivable within one year | 40/41 | €57,807 | €71,301 | +€13,494 | +23.3% |
| Trade receivables | 40 | €57,690 | €38,587 | -€19,103 | -33.1% |
| Other amounts receivable | 41 | €117 | €32,714 | +€32,597 | +27,861% |
| Cash at bank and in hand | 54/58 | €4,050 | €3,834 | -€216 | -5.3% |
| Total equity and liabilities | 10/49 | €472,301 | €631,743 | +€159,442 | +33.8% |
| Equity | 10/15 | €252,143 | €292,067 | +€39,924 | +15.8% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | - | €20,451 | +€20,451 | |
| Issued capital | 100 | - | €20,451 | +€20,451 | |
| Revaluation surpluses | 12 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €21,378 | €19,519 | -€1,859 | -8.7% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €769 | €769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,173 | €92,097 | +€39,924 | +76.5% |
| Amounts payable | 17/49 | €220,158 | €339,676 | +€119,518 | +54.3% |
| Amounts payable after more than one year | 17 | €197,507 | €279,027 | +€81,520 | +41.3% |
| Financial debts | 170/4 | €197,507 | €279,027 | +€81,520 | +41.3% |
| Amounts payable within one year | 42/48 | €22,651 | €60,649 | +€37,998 | +168% |
| Current portion of amounts payable after more than one year | 42 | €11,760 | €36,023 | +€24,263 | +206% |
| Trade debts | 44 | €8,041 | €3,738 | -€4,303 | -53.5% |
| Suppliers | 440/4 | €8,041 | €3,738 | -€4,303 | -53.5% |
| Taxes, remuneration and social security | 45 | - | €13,713 | +€13,713 | |
| Taxes | 450/3 | - | €13,713 | +€13,713 | |
| Other amounts payable | 47/48 | €2,850 | €7,175 | +€4,325 | +152% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,182 | €157,844 | +€5,662 | +3.7% |
| Remuneration, social security and pensions | 62 | €143 | - | -€143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,702 | €16,730 | +€7,028 | +72.4% |
| Other operating charges | 640/8 | €4,153 | €6,872 | +€2,719 | +65.5% |
| Gross operating margin | 9900 | €64,488 | €84,256 | +€19,768 | +30.7% |
| Operating profit (loss) | 9901 | €50,490 | €60,654 | +€10,164 | +20.1% |
| Financial charges | 65/66B | €6,245 | €8,618 | +€2,373 | +38.0% |
| Recurring financial charges | 65 | €6,245 | €8,618 | +€2,373 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €44,245 | €52,036 | +€7,791 | +17.6% |
| Income taxes | 67/77 | €5,748 | €12,112 | +€6,364 | +111% |
| Profit (loss) for the period | 9904 | €38,497 | €39,924 | +€1,427 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,497 | €39,924 | +€1,427 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.