KAMP: 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.
KAMP
Largest movements
- Receivables within one year +€52,780
up €52,780 (+325.7%), from €16,204 to €68,984
of which Trade receivables: +€55,161
- Stocks and contracts +€11,512
up €11,512 (+2366.2%), from €487 to €11,998
- Cash -€4,246
down €4,246 (-43.5%), from €9,750 to €5,504
mainly Receivables within one year (-€52,780) and Stocks and contracts (-€11,512)
- Tangible fixed assets +€3,854
up €3,854 (+30.8%), from €12,516 to €16,370
of which Land and buildings: +€7,251
- Deferred charges and accrued income +€1,138
new in 2025: €1,138
- Trade debts +€34,726
up €34,726 (+244.7%), from €14,194 to €48,920
- Profit (loss) carried forward +€12,281
up €12,281 (+40.8%), from -€30,078 to -€17,797
- Other debts +€11,522
up €11,522, from €0 to €11,522
- Accrued charges and deferred income +€4,888
up €4,888, from €0 to €4,888
- Tax, wage and social debts +€1,592
up €1,592 (+4.2%), from €37,540 to €39,132
of which Taxes: +€3,216
- Gross operating margin -€35,065
down €35,065 (-36.5%), from €96,052 to €60,987
- Taxes -€7,450
down €7,450 (-46.1%), from €16,153 to €8,703
- Staff costs +€2,402
up €2,402 (+7.3%), from €32,945 to €35,347
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 | €39,161 | €104,170 | +€65,009 | +166.0% |
| Formation expenses | 20 | €55 | €27 | -€29 | -51.7% |
| Fixed assets | 21/28 | €12,666 | €16,520 | +€3,854 | +30.4% |
| Tangible fixed assets | 22/27 | €12,516 | €16,370 | +€3,854 | +30.8% |
| Land and buildings | 22 | - | €7,251 | +€7,251 | |
| Plant, machinery and equipment | 23 | €10,371 | €7,404 | -€2,968 | -28.6% |
| Furniture and vehicles | 24 | €2,144 | €1,715 | -€430 | -20.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €26,440 | €87,624 | +€61,184 | +231.4% |
| Stocks and contracts in progress | 3 | €487 | €11,998 | +€11,512 | +2366.2% |
| Stocks | 30/36 | €487 | €11,998 | +€11,512 | +2366.2% |
| Amounts receivable within one year | 40/41 | €16,204 | €68,984 | +€52,780 | +325.7% |
| Trade receivables | 40 | €13,308 | €68,469 | +€55,161 | +414.5% |
| Other amounts receivable | 41 | €2,896 | €514 | -€2,381 | -82.2% |
| Cash at bank and in hand | 54/58 | €9,750 | €5,504 | -€4,246 | -43.5% |
| Deferred charges and accrued income | 490/1 | - | €1,138 | +€1,138 | |
| Total equity and liabilities | 10/49 | €39,161 | €104,170 | +€65,009 | +166.0% |
| Equity | 10/15 | -€12,573 | -€291 | +€12,281 | +97.7% |
| Contributions | 10/11 | €17,505 | €17,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,078 | -€17,797 | +€12,281 | +40.8% |
| Amounts payable | 17/49 | €51,734 | €104,461 | +€52,727 | +101.9% |
| Amounts payable within one year | 42/48 | €51,734 | €99,573 | +€47,839 | +92.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €14,194 | €48,920 | +€34,726 | +244.7% |
| Suppliers | 440/4 | €14,194 | €48,920 | +€34,726 | +244.7% |
| Taxes, remuneration and social security | 45 | €37,540 | €39,132 | +€1,592 | +4.2% |
| Taxes | 450/3 | €26,637 | €29,852 | +€3,216 | +12.1% |
| Remuneration and social security | 454/9 | €10,903 | €9,279 | -€1,624 | -14.9% |
| Other amounts payable | 47/48 | €0 | €11,522 | +€11,522 | |
| Accrued charges and deferred income | 492/3 | €0 | €4,888 | +€4,888 | |
| Remuneration, social security and pensions | 62 | €32,945 | €35,347 | +€2,402 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,141 | €3,835 | +€694 | +22.1% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €96,052 | €60,987 | -€35,065 | -36.5% |
| Operating profit (loss) | 9901 | €59,453 | €21,278 | -€38,175 | -64.2% |
| Financial income | 75/76B | €3 | €1 | -€2 | -72.4% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -72.4% |
| Financial charges | 65/66B | €464 | €294 | -€170 | -36.6% |
| Recurring financial charges | 65 | €464 | €294 | -€170 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €58,992 | €20,984 | -€38,008 | -64.4% |
| Income taxes | 67/77 | €16,153 | €8,703 | -€7,450 | -46.1% |
| Profit (loss) for the period | 9904 | €42,838 | €12,281 | -€30,557 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,838 | €12,281 | -€30,557 | -71.3% |
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 9 October 2026 via checked.be.