KAMPS SA: 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.
KAMPS SA
Largest movements
- Deferred charges and accrued income +€408,634
up €408,634 (+8,149%), from €5,014 to €413,648
- Current investments +€225,000
up €225,000 (+34.6%), from €650,001 to €875,001
- Receivables within one year +€23,063
up €23,063 (+4.2%), from €542,670 to €565,734
of which Other amounts receivable: +€70,310
- Trade debts +€453,631
up €453,631 (+127%), from €356,930 to €810,561
- Other debts +€285,450
up €285,450 (+68.8%), from €414,743 to €700,193
- Provisions +€60,000
new in 2025: €60,000
- Advances received -€58,526
no longer reported in 2025 (was €58,526)
- Tax, wage and social debts -€42,014
no longer reported in 2025 (was €42,014)
of which Taxes: -€35,318
- Gross operating margin +€299,294
up €299,294 (+53.5%), from €559,280 to €858,574
- Provisions +€60,000
new in 2025: €60,000
- Taxes +€41,902
up €41,902 (+45.8%), from €91,552 to €133,454
- Financial income -€25,048
down €25,048 (-65.5%), from €38,260 to €13,212
- Staff costs +€9,576
up €9,576 (+12.3%), from €77,828 to €87,403
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 | €1,253,528 | €1,919,579 | +€666,051 | +53.1% |
| Fixed assets | 21/28 | €13,946 | €13,933 | -€13 | -0.1% |
| Tangible fixed assets | 22/27 | €13,576 | €13,562 | -€13 | -0.1% |
| Furniture and vehicles | 24 | €13,576 | €13,562 | -€13 | -0.1% |
| Financial fixed assets | 28 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €1,239,582 | €1,905,646 | +€666,064 | +53.7% |
| Amounts receivable within one year | 40/41 | €542,670 | €565,734 | +€23,063 | +4.2% |
| Trade receivables | 40 | €401,584 | €354,337 | -€47,247 | -11.8% |
| Other amounts receivable | 41 | €141,087 | €211,397 | +€70,310 | +49.8% |
| Current investments | 50/53 | €650,001 | €875,001 | +€225,000 | +34.6% |
| Cash at bank and in hand | 54/58 | €41,896 | €51,263 | +€9,367 | +22.4% |
| Deferred charges and accrued income | 490/1 | €5,014 | €413,648 | +€408,634 | +8,149% |
| Total equity and liabilities | 10/49 | €1,253,528 | €1,919,579 | +€666,051 | +53.1% |
| Equity | 10/15 | €381,112 | €348,825 | -€32,287 | -8.5% |
| Contributions | 10/11 | €273,000 | €273,000 | = | 0.0% |
| Capital | 10 | €273,000 | €273,000 | = | 0.0% |
| Issued capital | 100 | €273,000 | €273,000 | = | 0.0% |
| Reserves | 13 | €75,825 | €75,825 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,300 | €27,300 | = | 0.0% |
| Legal reserve | 130 | €27,300 | €27,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,704 | €38,704 | = | 0.0% |
| Distributable reserves | 133 | €9,821 | €9,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,287 | €0 | -€32,287 | -100% |
| Provisions and deferred taxes | 16 | - | €60,000 | +€60,000 | |
| Provisions for liabilities and charges | 160/5 | - | €60,000 | +€60,000 | |
| Other liabilities and charges | 164/5 | - | €60,000 | +€60,000 | |
| Amounts payable | 17/49 | €872,416 | €1,510,754 | +€638,338 | +73.2% |
| Amounts payable within one year | 42/48 | €872,213 | €1,510,754 | +€638,541 | +73.2% |
| Trade debts | 44 | €356,930 | €810,561 | +€453,631 | +127% |
| Suppliers | 440/4 | €356,930 | €810,561 | +€453,631 | +127% |
| Advances received on contracts in progress | 46 | €58,526 | - | -€58,526 | |
| Taxes, remuneration and social security | 45 | €42,014 | - | -€42,014 | |
| Taxes | 450/3 | €35,318 | - | -€35,318 | |
| Remuneration and social security | 454/9 | €6,696 | - | -€6,696 | |
| Other amounts payable | 47/48 | €414,743 | €700,193 | +€285,450 | +68.8% |
| Accrued charges and deferred income | 492/3 | €203 | - | -€203 | |
| Remuneration, social security and pensions | 62 | €77,828 | €87,403 | +€9,576 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,876 | €7,571 | -€3,305 | -30.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €60,000 | +€60,000 | |
| Other operating charges | 640/8 | €2,379 | €1,628 | -€750 | -31.5% |
| Gross operating margin | 9900 | €559,280 | €858,574 | +€299,294 | +53.5% |
| Operating profit (loss) | 9901 | €468,198 | €701,972 | +€233,774 | +49.9% |
| Financial income | 75/76B | €38,260 | €13,212 | -€25,048 | -65.5% |
| Recurring financial income | 75 | €38,260 | €13,212 | -€25,048 | -65.5% |
| Financial charges | 65/66B | €4,052 | €1,925 | -€2,127 | -52.5% |
| Recurring financial charges | 65 | €4,052 | €1,925 | -€2,127 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €502,406 | €713,258 | +€210,853 | +42.0% |
| Income taxes | 67/77 | €91,552 | €133,454 | +€41,902 | +45.8% |
| Profit (loss) for the period | 9904 | €410,853 | €579,804 | +€168,951 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €410,853 | €579,804 | +€168,951 | +41.1% |
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 26 October 2026 via checked.be.