KAMPERT & Co: 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.
KAMPERT & Co
Largest movements
- Tangible fixed assets -€63,130
down €63,130 (-2.9%), from €2.2m to €2.1m
of which Land and buildings: -€44,664
- Other debts -€67,276
down €67,276 (-5.3%), from €1.3m to €1.2m
- Taxes -€21,611
down €21,611 (-88.4%), from €24,458 to €2,847
- Gross operating margin +€9,737
up €9,737 (+12.6%), from €77,083 to €86,820
- Financial charges -€1,127
down €1,127 (-8.5%), from €13,232 to €12,105
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 | €2,709,604 | €2,645,009 | -€64,595 | -2.4% |
| Fixed assets | 21/28 | €2,173,304 | €2,110,174 | -€63,130 | -2.9% |
| Tangible fixed assets | 22/27 | €2,173,304 | €2,110,174 | -€63,130 | -2.9% |
| Land and buildings | 22 | €2,014,450 | €1,969,786 | -€44,664 | -2.2% |
| Other tangible fixed assets | 26 | €158,854 | €140,388 | -€18,466 | -11.6% |
| Current assets | 29/58 | €536,300 | €534,835 | -€1,465 | -0.3% |
| Amounts receivable within one year | 40/41 | €534,254 | €532,479 | -€1,775 | -0.3% |
| Other amounts receivable | 41 | €534,254 | €532,479 | -€1,775 | -0.3% |
| Cash at bank and in hand | 54/58 | €338 | €1,642 | +€1,304 | +386% |
| Deferred charges and accrued income | 490/1 | €1,708 | €714 | -€994 | -58.2% |
| Total equity and liabilities | 10/49 | €2,709,604 | €2,645,009 | -€64,595 | -2.4% |
| Equity | 10/15 | €1,444,781 | €1,447,193 | +€2,412 | +0.2% |
| Contributions | 10/11 | €3,542,627 | €3,542,627 | = | 0.0% |
| Capital | 10 | €3,542,627 | €3,542,627 | = | 0.0% |
| Issued capital | 100 | €3,542,627 | €3,542,627 | = | 0.0% |
| Revaluation surpluses | 12 | €1,512,908 | €1,512,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,610,754 | -€3,608,342 | +€2,412 | +0.1% |
| Amounts payable | 17/49 | €1,264,823 | €1,197,816 | -€67,007 | -5.3% |
| Amounts payable within one year | 42/48 | €1,264,823 | €1,197,816 | -€67,007 | -5.3% |
| Trade debts | 44 | €2,651 | €73 | -€2,578 | -97.2% |
| Suppliers | 440/4 | €2,651 | €73 | -€2,578 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,907 | €5,754 | +€2,847 | +97.9% |
| Taxes | 450/3 | €2,907 | €5,754 | +€2,847 | +97.9% |
| Other amounts payable | 47/48 | €1,259,265 | €1,191,989 | -€67,276 | -5.3% |
| Non-recurring operating income | 76A | €9,423 | - | -€9,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,130 | €63,130 | = | 0.0% |
| Other operating charges | 640/8 | €11,449 | €11,563 | +€114 | +1.0% |
| Gross operating margin | 9900 | €77,083 | €86,820 | +€9,737 | +12.6% |
| Operating profit (loss) | 9901 | €2,504 | €12,127 | +€9,623 | +384% |
| Financial income | 75/76B | €5,727 | €5,237 | -€490 | -8.6% |
| Recurring financial income | 75 | €5,727 | €5,237 | -€490 | -8.6% |
| Financial charges | 65/66B | €13,232 | €12,105 | -€1,127 | -8.5% |
| Recurring financial charges | 65 | €13,232 | €12,105 | -€1,127 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,001 | €5,259 | +€10,260 | |
| Income taxes | 67/77 | €24,458 | €2,847 | -€21,611 | -88.4% |
| Profit (loss) for the period | 9904 | -€29,459 | €2,412 | +€31,871 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,459 | €2,412 | +€31,871 |
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 28 October 2026 via checked.be.