KAMY Group: 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.
KAMY Group
Largest movements
- Receivables within one year +€55,197
up €55,197 (+967%), from €5,706 to €60,903
of which Trade receivables: +€60,903
- Receivables after one year +€27,180
up €27,180 (+39.1%), from €69,500 to €96,680
- Cash -€2,967
down €2,967 (-93.6%), from €3,168 to €201
mainly Other debts (-€134,574) and Receivables within one year (-€55,197)
- Tangible fixed assets -€1,759
down €1,759 (-27.6%), from €6,365 to €4,606
of which Land and buildings: -€1,759
- Profit (loss) carried forward +€142,196
up €142,196 (+55.5%), from -€256,125 to -€113,929
- Other debts -€134,574
down €134,574 (-61.2%), from €219,759 to €85,185
- Trade debts +€50,223
up €50,223 (+479%), from €10,477 to €60,701
- Accrued charges and deferred income +€12,397
new in 2025: €12,397
- Tax, wage and social debts +€6,178
up €6,178 (+8.5%), from €72,669 to €78,847
of which Taxes: +€6,178
- Gross operating margin +€170,218
up €170,218, from -€25,175 to €145,043
- Other operating charges +€2,181
up €2,181 (+1,153%), from €189 to €2,370
- Financial income -€2,096
down €2,096 (-34.8%), from €6,021 to €3,925
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 | €86,830 | €163,250 | +€76,420 | +88.0% |
| Fixed assets | 21/28 | €6,815 | €5,056 | -€1,759 | -25.8% |
| Tangible fixed assets | 22/27 | €6,365 | €4,606 | -€1,759 | -27.6% |
| Land and buildings | 22 | €6,365 | €4,606 | -€1,759 | -27.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €80,015 | €158,194 | +€78,179 | +97.7% |
| Amounts receivable after more than one year | 29 | €69,500 | €96,680 | +€27,180 | +39.1% |
| Other amounts receivable | 291 | €69,500 | €96,680 | +€27,180 | +39.1% |
| Amounts receivable within one year | 40/41 | €5,706 | €60,903 | +€55,197 | +967% |
| Trade receivables | 40 | €0 | €60,903 | +€60,903 | |
| Other amounts receivable | 41 | €5,706 | €0 | -€5,706 | -100% |
| Cash at bank and in hand | 54/58 | €3,168 | €201 | -€2,967 | -93.6% |
| Deferred charges and accrued income | 490/1 | €1,642 | €410 | -€1,231 | -75.0% |
| Total equity and liabilities | 10/49 | €86,830 | €163,250 | +€76,420 | +88.0% |
| Equity | 10/15 | -€216,075 | -€73,879 | +€142,196 | +65.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,125 | -€113,929 | +€142,196 | +55.5% |
| Amounts payable | 17/49 | €302,905 | €237,129 | -€65,776 | -21.7% |
| Amounts payable within one year | 42/48 | €302,905 | €224,732 | -€78,173 | -25.8% |
| Trade debts | 44 | €10,477 | €60,701 | +€50,223 | +479% |
| Suppliers | 440/4 | €10,477 | €60,701 | +€50,223 | +479% |
| Taxes, remuneration and social security | 45 | €72,669 | €78,847 | +€6,178 | +8.5% |
| Taxes | 450/3 | €61,380 | €67,558 | +€6,178 | +10.1% |
| Remuneration and social security | 454/9 | €11,289 | €11,289 | = | 0.0% |
| Other amounts payable | 47/48 | €219,759 | €85,185 | -€134,574 | -61.2% |
| Accrued charges and deferred income | 492/3 | - | €12,397 | +€12,397 | |
| Remuneration, social security and pensions | 62 | -€357 | €0 | +€357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €1,759 | -€350 | -16.6% |
| Other operating charges | 640/8 | €189 | €2,370 | +€2,181 | +1,153% |
| Gross operating margin | 9900 | -€25,175 | €145,043 | +€170,218 | |
| Operating profit (loss) | 9901 | -€27,116 | €140,914 | +€168,030 | |
| Financial income | 75/76B | €6,021 | €3,925 | -€2,096 | -34.8% |
| Recurring financial income | 75 | €6,021 | €3,925 | -€2,096 | -34.8% |
| Financial charges | 65/66B | €1,639 | €2,643 | +€1,004 | +61.3% |
| Recurring financial charges | 65 | €1,639 | €2,643 | +€1,004 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,734 | €142,196 | +€164,930 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€22,734 | €142,196 | +€164,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,734 | €142,196 | +€164,930 |
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 22 October 2026 via checked.be.