KAMP COACHING & CONSULTING: 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 COACHING & CONSULTING
Largest movements
- Tangible fixed assets -€9,754
down €9,754 (-26.2%), from €37,173 to €27,418
of which Furniture and vehicles: -€9,486
- Receivables within one year -€7,268
down €7,268 (-67.1%), from €10,828 to €3,559
of which Trade receivables: -€7,452
- Cash +€5,471
up €5,471 (+28.0%), from €19,562 to €25,033
mainly Depreciation (+€9,754) and Receivables within one year (+€7,268)
- Other debts -€8,584
down €8,584 (-35.6%), from €24,100 to €15,516
- Reserves -€2,750
down €2,750 (-16.2%), from €17,000 to €14,250
- Debts after one year +€2,084
up €2,084 (+64.9%), from €3,211 to €5,295
- Profit (loss) carried forward -€1,577
down €1,577 (-9.3%), from €16,941 to €15,364
- Tax, wage and social debts -€911
down €911 (-64.2%), from €1,419 to €508
- Other operating charges -€2,733
down €2,733 (-94.1%), from €2,903 to €170
- Gross operating margin +€2,143
up €2,143 (+26.3%), from €8,162 to €10,305
- Taxes -€192
down €192 (-39.4%), from €488 to €296
- Depreciation -€181
down €181 (-1.8%), from €9,935 to €9,754
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 | €70,168 | €58,862 | -€11,306 | -16.1% |
| Fixed assets | 21/28 | €37,173 | €27,418 | -€9,754 | -26.2% |
| Tangible fixed assets | 22/27 | €37,173 | €27,418 | -€9,754 | -26.2% |
| Plant, machinery and equipment | 23 | €268 | - | -€268 | |
| Furniture and vehicles | 24 | €36,905 | €27,418 | -€9,486 | -25.7% |
| Current assets | 29/58 | €32,996 | €31,444 | -€1,552 | -4.7% |
| Amounts receivable within one year | 40/41 | €10,828 | €3,559 | -€7,268 | -67.1% |
| Trade receivables | 40 | €9,768 | €2,316 | -€7,452 | -76.3% |
| Other amounts receivable | 41 | €1,059 | €1,243 | +€184 | +17.3% |
| Cash at bank and in hand | 54/58 | €19,562 | €25,033 | +€5,471 | +28.0% |
| Deferred charges and accrued income | 490/1 | €2,606 | €2,852 | +€245 | +9.4% |
| Total equity and liabilities | 10/49 | €70,168 | €58,862 | -€11,306 | -16.1% |
| Equity | 10/15 | €41,201 | €36,874 | -€4,327 | -10.5% |
| Contributions | 10/11 | €7,260 | €7,260 | = | 0.0% |
| Reserves | 13 | €17,000 | €14,250 | -€2,750 | -16.2% |
| Distributable reserves | 133 | €17,000 | €14,250 | -€2,750 | -16.2% |
| Profit (loss) carried forward | 14 | €16,941 | €15,364 | -€1,577 | -9.3% |
| Amounts payable | 17/49 | €28,968 | €21,989 | -€6,979 | -24.1% |
| Amounts payable after more than one year | 17 | €3,211 | €5,295 | +€2,084 | +64.9% |
| Other amounts payable | 178/9 | €3,211 | €5,295 | +€2,084 | +64.9% |
| Amounts payable within one year | 42/48 | €25,732 | €16,672 | -€9,060 | -35.2% |
| Trade debts | 44 | €213 | €648 | +€435 | +204% |
| Suppliers | 440/4 | €213 | €648 | +€435 | +204% |
| Taxes, remuneration and social security | 45 | €1,419 | €508 | -€911 | -64.2% |
| Taxes | 450/3 | €1,419 | €508 | -€911 | -64.2% |
| Other amounts payable | 47/48 | €24,100 | €15,516 | -€8,584 | -35.6% |
| Accrued charges and deferred income | 492/3 | €25 | €22 | -€3 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,935 | €9,754 | -€181 | -1.8% |
| Other operating charges | 640/8 | €2,903 | €170 | -€2,733 | -94.1% |
| Gross operating margin | 9900 | €8,162 | €10,305 | +€2,143 | +26.3% |
| Operating profit (loss) | 9901 | -€4,676 | €381 | +€5,058 | |
| Financial income | 75/76B | €134 | €129 | -€5 | -3.5% |
| Recurring financial income | 75 | €134 | €129 | -€5 | -3.5% |
| Financial charges | 65/66B | €92 | €126 | +€34 | +37.5% |
| Recurring financial charges | 65 | €92 | €126 | +€34 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,634 | €385 | +€5,019 | |
| Income taxes | 67/77 | €488 | €296 | -€192 | -39.4% |
| Profit (loss) for the period | 9904 | -€5,122 | €89 | +€5,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,122 | €89 | +€5,211 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.