KAUMAN: 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.
KAUMAN
Largest movements
- Cash +€9,923
up €9,923 (+347.7%), from €2,854 to €12,777
mainly Net result for the year (+€9,259) and Receivables within one year (+€1,509)
- Receivables within one year -€1,509
down €1,509 (-95.6%), from €1,579 to €70
of which Other amounts receivable: -€1,509
- Tangible fixed assets +€963
up €963 (+45.0%), from €2,142 to €3,105
of which Furniture and vehicles: +€1,101
- Profit (loss) carried forward +€9,259
up €9,259, from -€1,270 to €7,989
- Tax, wage and social debts +€1,435
up €1,435, from €0 to €1,435
- Other debts -€795
down €795 (-21.4%), from €3,711 to €2,916
- Trade debts -€521
down €521 (-46.0%), from €1,134 to €613
- Gross operating margin +€18,833
up €18,833, from -€7,698 to €11,135
- Depreciation +€575
up €575 (+270.8%), from €212 to €787
- Taxes +€438
up €438, from €0 to €438
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
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.
Cash bridge derived
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 | €6,575 | €15,953 | +€9,378 | +142.6% |
| Fixed assets | 21/28 | €2,142 | €3,105 | +€963 | +45.0% |
| Tangible fixed assets | 22/27 | €2,142 | €3,105 | +€963 | +45.0% |
| Plant, machinery and equipment | 23 | €615 | €478 | -€137 | -22.3% |
| Furniture and vehicles | 24 | €1,527 | €2,628 | +€1,101 | +72.1% |
| Current assets | 29/58 | €4,433 | €12,847 | +€8,415 | +189.8% |
| Amounts receivable within one year | 40/41 | €1,579 | €70 | -€1,509 | -95.6% |
| Trade receivables | 40 | €70 | €70 | = | 0.0% |
| Other amounts receivable | 41 | €1,509 | €0 | -€1,509 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,854 | €12,777 | +€9,923 | +347.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,575 | €15,953 | +€9,378 | +142.6% |
| Equity | 10/15 | €1,730 | €10,989 | +€9,259 | +535.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,270 | €7,989 | +€9,259 | |
| Amounts payable | 17/49 | €4,845 | €4,964 | +€119 | +2.5% |
| Amounts payable within one year | 42/48 | €4,845 | €4,964 | +€119 | +2.5% |
| Trade debts | 44 | €1,134 | €613 | -€521 | -46.0% |
| Suppliers | 440/4 | €1,134 | €613 | -€521 | -46.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,435 | +€1,435 | |
| Taxes | 450/3 | €0 | €1,435 | +€1,435 | |
| Other amounts payable | 47/48 | €3,711 | €2,916 | -€795 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €787 | +€575 | +270.8% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | -€7,698 | €11,135 | +€18,833 | |
| Operating profit (loss) | 9901 | -€8,028 | €9,828 | +€17,856 | |
| Financial charges | 65/66B | €161 | €131 | -€30 | -18.4% |
| Recurring financial charges | 65 | €161 | €131 | -€30 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,189 | €9,697 | +€17,886 | |
| Income taxes | 67/77 | €0 | €438 | +€438 | |
| Profit (loss) for the period | 9904 | -€8,189 | €9,259 | +€17,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,189 | €9,259 | +€17,448 |
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 9 October 2026 via checked.be.