KAMUKOM: what changed
Two fiscal 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.
KAMUKOM
Largest movements
- Receivables within one year +€21,084
up €21,084 (+11.3%), from €186,383 to €207,467
of which Other amounts receivable: +€47,785
- Deferred charges and accrued income +€19,989
up €19,989 (+35.3%), from €56,660 to €76,649
- Profit (loss) carried forward +€62,825
up €62,825 (+20.4%), from €308,040 to €370,866
- Tax, wage and social debts -€16,281
down €16,281 (-14.2%), from €114,898 to €98,618
- Gross operating margin +€29,505
up €29,505 (+48.5%), from €60,834 to €90,339
- Taxes +€9,876
up €9,876 (+47.0%), from €20,997 to €30,873
- Financial charges +€7,974
up €7,974 (+5308.3%), from €150 to €8,124
- Other operating charges +€6,021
up €6,021 (+369.0%), from €1,632 to €7,653
- Depreciation -€2,277
down €2,277 (-72.8%), from €3,129 to €852
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,756 | €499,355 | +€45,599 | +10.0% |
| Fixed assets | 21/28 | €2,815 | €3,463 | +€648 | +23.0% |
| Tangible fixed assets | 22/27 | €2,815 | €3,463 | +€648 | +23.0% |
| Furniture and vehicles | 24 | €2,815 | €3,463 | +€648 | +23.0% |
| Current assets | 29/58 | €450,942 | €495,892 | +€44,951 | +10.0% |
| Amounts receivable after more than one year | 29 | €205,000 | €205,000 | = | 0.0% |
| Other amounts receivable | 291 | €205,000 | €205,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €186,383 | €207,467 | +€21,084 | +11.3% |
| Trade receivables | 40 | €41,206 | €14,506 | -€26,700 | -64.8% |
| Other amounts receivable | 41 | €145,177 | €192,961 | +€47,785 | +32.9% |
| Cash at bank and in hand | 54/58 | €2,899 | €6,776 | +€3,877 | +133.7% |
| Deferred charges and accrued income | 490/1 | €56,660 | €76,649 | +€19,989 | +35.3% |
| Total equity and liabilities | 10/49 | €453,756 | €499,355 | +€45,599 | +10.0% |
| Equity | 10/15 | €316,100 | €378,926 | +€62,825 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308,040 | €370,866 | +€62,825 | +20.4% |
| Amounts payable | 17/49 | €137,656 | €120,430 | -€17,226 | -12.5% |
| Amounts payable within one year | 42/48 | €137,639 | €120,215 | -€17,425 | -12.7% |
| Trade debts | 44 | €22,741 | €21,597 | -€1,144 | -5.0% |
| Suppliers | 440/4 | €22,741 | €21,597 | -€1,144 | -5.0% |
| Taxes, remuneration and social security | 45 | €114,898 | €98,618 | -€16,281 | -14.2% |
| Taxes | 450/3 | €114,898 | €98,618 | -€16,281 | -14.2% |
| Accrued charges and deferred income | 492/3 | €17 | €215 | +€198 | +1199.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,129 | €852 | -€2,277 | -72.8% |
| Other operating charges | 640/8 | €1,632 | €7,653 | +€6,021 | +369.0% |
| Gross operating margin | 9900 | €60,834 | €90,339 | +€29,505 | +48.5% |
| Operating profit (loss) | 9901 | €56,073 | €81,834 | +€25,761 | +45.9% |
| Financial income | 75/76B | €18,771 | €19,989 | +€1,218 | +6.5% |
| Recurring financial income | 75 | €18,771 | €19,989 | +€1,218 | +6.5% |
| Financial charges | 65/66B | €150 | €8,124 | +€7,974 | +5308.3% |
| Recurring financial charges | 65 | €150 | €8,124 | +€7,974 | +5308.3% |
| Profit (loss) for the period before taxes | 9903 | €74,693 | €93,699 | +€19,005 | +25.4% |
| Income taxes | 67/77 | €20,997 | €30,873 | +€9,876 | +47.0% |
| Profit (loss) for the period | 9904 | €53,696 | €62,825 | +€9,129 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,696 | €62,825 | +€9,129 | +17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.