KAMU: 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.
KAMU
Largest movements
- Receivables within one year +€4,366
up €4,366 (+7.6%), from €57,523 to €61,889
of which Other amounts receivable: +€23,773
- Cash +€1,050
new in 2025: €1,050
mainly Net result for the year (+€53,298) and Debts after one year (+€10,000)
- Deferred charges and accrued income -€851
down €851 (-100%), from €851 to €0
- Trade debts -€31,252
down €31,252 (-62.7%), from €49,881 to €18,628
- Profit (loss) carried forward +€28,298
up €28,298 (+50.1%), from -€56,431 to -€28,133
- Debts after one year +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€2,384
down €2,384 (-10.9%), from €21,967 to €19,584
- Gross operating margin +€8,746
up €8,746 (+18.4%), from €47,653 to €56,400
- Other operating charges +€612
up €612 (+44.5%), from €1,375 to €1,987
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 | €59,473 | €63,579 | +€4,106 | +6.9% |
| Fixed assets | 21/28 | €1,099 | €640 | -€459 | -41.8% |
| Tangible fixed assets | 22/27 | €1,099 | €640 | -€459 | -41.8% |
| Furniture and vehicles | 24 | €1,099 | €640 | -€459 | -41.8% |
| Current assets | 29/58 | €58,374 | €62,939 | +€4,565 | +7.8% |
| Amounts receivable within one year | 40/41 | €57,523 | €61,889 | +€4,366 | +7.6% |
| Trade receivables | 40 | €46,121 | €26,715 | -€19,407 | -42.1% |
| Other amounts receivable | 41 | €11,402 | €35,174 | +€23,773 | +208% |
| Cash at bank and in hand | 54/58 | - | €1,050 | +€1,050 | |
| Deferred charges and accrued income | 490/1 | €851 | €0 | -€851 | -100% |
| Total equity and liabilities | 10/49 | €59,473 | €63,579 | +€4,106 | +6.9% |
| Equity | 10/15 | -€12,931 | €15,367 | +€28,298 | |
| Contributions | 10/11 | €43,500 | €43,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,431 | -€28,133 | +€28,298 | +50.1% |
| Amounts payable | 17/49 | €72,404 | €48,212 | -€24,192 | -33.4% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Financial debts | 170/4 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €72,404 | €38,212 | -€34,192 | -47.2% |
| Financial debts | 43 | €556 | €0 | -€556 | -100% |
| Credit institutions | 430/8 | €556 | €0 | -€556 | -100% |
| Trade debts | 44 | €49,881 | €18,628 | -€31,252 | -62.7% |
| Suppliers | 440/4 | €49,881 | €18,628 | -€31,252 | -62.7% |
| Taxes, remuneration and social security | 45 | €21,967 | €19,584 | -€2,384 | -10.9% |
| Taxes | 450/3 | €21,967 | €19,584 | -€2,384 | -10.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €459 | = | 0.0% |
| Other operating charges | 640/8 | €1,375 | €1,987 | +€612 | +44.5% |
| Gross operating margin | 9900 | €47,653 | €56,400 | +€8,746 | +18.4% |
| Operating profit (loss) | 9901 | €45,820 | €53,954 | +€8,134 | +17.8% |
| Financial income | 75/76B | €4 | €1 | -€3 | -75.6% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -75.6% |
| Financial charges | 65/66B | €569 | €283 | -€286 | -50.3% |
| Recurring financial charges | 65 | €569 | €283 | -€286 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €45,255 | €53,672 | +€8,417 | +18.6% |
| Income taxes | 67/77 | €299 | €374 | +€75 | +25.2% |
| Profit (loss) for the period | 9904 | €44,956 | €53,298 | +€8,341 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,956 | €53,298 | +€8,341 | +18.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.