KAMSTRA DESIGN: 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.
KAMSTRA DESIGN
Largest movements
- Cash -€7,894
down €7,894 (-41.8%), from €18,891 to €10,997
mainly Investment in fixed assets (net) (-€25,140) and Net result for the year (-€5,687)
- Tangible fixed assets +€7,101
up €7,101 (+9.8%), from €72,675 to €79,776
of which Furniture and vehicles: +€22,437
- Stocks and contracts +€5,511
new in 2025: €5,511
- Current portion of long-term debt +€7,241
up €7,241 (+66.1%), from €10,953 to €18,194
- Other debts +€6,639
up €6,639 (+188%), from €3,541 to €10,180
- Profit (loss) carried forward -€5,687
new in 2025: -€5,687
- Tax, wage and social debts -€5,592
down €5,592 (-99.2%), from €5,640 to €48
- Accrued charges and deferred income +€3,645
up €3,645 (+171%), from €2,130 to €5,776
- Gross operating margin -€22,006
down €22,006 (-54.2%), from €40,570 to €18,564
- Taxes -€5,595
down €5,595 (-100.0%), from €5,596 to €1
- Depreciation +€5,178
up €5,178 (+40.3%), from €12,861 to €18,039
- Other operating charges +€1,344
up €1,344 (+160%), from €842 to €2,186
- Financial charges +€527
up €527 (+15.3%), from €3,434 to €3,960
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 | €105,712 | €110,220 | +€4,508 | +4.3% |
| Fixed assets | 21/28 | €72,675 | €79,776 | +€7,101 | +9.8% |
| Tangible fixed assets | 22/27 | €72,675 | €79,776 | +€7,101 | +9.8% |
| Land and buildings | 22 | €7,717 | €6,899 | -€818 | -10.6% |
| Plant, machinery and equipment | 23 | €3,884 | €3,262 | -€623 | -16.0% |
| Furniture and vehicles | 24 | €2,539 | €24,975 | +€22,437 | +884% |
| Leasing and similar rights | 25 | €58,534 | €44,640 | -€13,894 | -23.7% |
| Current assets | 29/58 | €33,037 | €30,444 | -€2,593 | -7.8% |
| Stocks and contracts in progress | 3 | - | €5,511 | +€5,511 | |
| Stocks | 30/36 | - | €5,511 | +€5,511 | |
| Amounts receivable within one year | 40/41 | €12,665 | €11,581 | -€1,084 | -8.6% |
| Trade receivables | 40 | €9,615 | €2,739 | -€6,876 | -71.5% |
| Other amounts receivable | 41 | €3,050 | €8,842 | +€5,792 | +190% |
| Cash at bank and in hand | 54/58 | €18,891 | €10,997 | -€7,894 | -41.8% |
| Deferred charges and accrued income | 490/1 | €1,481 | €2,355 | +€874 | +59.0% |
| Total equity and liabilities | 10/49 | €105,712 | €110,220 | +€4,508 | +4.3% |
| Equity | 10/15 | €20,341 | €14,653 | -€5,687 | -28.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,841 | €17,841 | = | 0.0% |
| Distributable reserves | 133 | €17,841 | €17,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,687 | -€5,687 | |
| Amounts payable | 17/49 | €85,371 | €95,566 | +€10,195 | +11.9% |
| Amounts payable after more than one year | 17 | €54,483 | €54,335 | -€147 | -0.3% |
| Financial debts | 170/4 | €54,483 | €54,335 | -€147 | -0.3% |
| Amounts payable within one year | 42/48 | €28,758 | €35,456 | +€6,698 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €10,953 | €18,194 | +€7,241 | +66.1% |
| Trade debts | 44 | €8,625 | €7,034 | -€1,591 | -18.4% |
| Suppliers | 440/4 | €8,625 | €7,034 | -€1,591 | -18.4% |
| Taxes, remuneration and social security | 45 | €5,640 | €48 | -€5,592 | -99.2% |
| Taxes | 450/3 | €5,640 | €48 | -€5,592 | -99.2% |
| Other amounts payable | 47/48 | €3,541 | €10,180 | +€6,639 | +188% |
| Accrued charges and deferred income | 492/3 | €2,130 | €5,776 | +€3,645 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,861 | €18,039 | +€5,178 | +40.3% |
| Other operating charges | 640/8 | €842 | €2,186 | +€1,344 | +160% |
| Non-recurring operating charges | 66A | - | €206 | +€206 | |
| Gross operating margin | 9900 | €40,570 | €18,564 | -€22,006 | -54.2% |
| Operating profit (loss) | 9901 | €26,867 | -€1,866 | -€28,734 | |
| Financial income | 75/76B | €3 | €140 | +€138 | +5,463% |
| Recurring financial income | 75 | €3 | €140 | +€138 | +5,463% |
| Financial charges | 65/66B | €3,434 | €3,960 | +€527 | +15.3% |
| Recurring financial charges | 65 | €3,434 | €3,960 | +€527 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €23,436 | -€5,687 | -€29,123 | |
| Income taxes | 67/77 | €5,596 | €1 | -€5,595 | -100.0% |
| Profit (loss) for the period | 9904 | €17,841 | -€5,687 | -€23,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,841 | -€5,687 | -€23,528 |
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 27 October 2026 via checked.be.