Kazumi: 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.
Kazumi
Largest movements
- Receivables within one year +€134,597
up €134,597 (+520%), from €25,897 to €160,494
of which Trade receivables: +€152,307
- Tangible fixed assets +€64,366
up €64,366 (+89.4%), from €72,020 to €136,386
- Stocks and contracts +€20,874
up €20,874 (+1,169%), from €1,786 to €22,660
- Cash -€3,855
down €3,855 (-25.9%), from €14,905 to €11,050
mainly Receivables within one year (-€134,597) and Investment in fixed assets (net) (-€77,167)
- Trade debts +€198,039
up €198,039 (+708%), from €27,989 to €226,028
- Accrued charges and deferred income -€46,121
down €46,121 (-93.1%), from €49,528 to €3,407
- Profit (loss) carried forward +€33,195
up €33,195 (+38.1%), from -€87,131 to -€53,935
- Other debts +€21,619
up €21,619 (+162%), from €13,368 to €34,987
- Tax, wage and social debts +€9,082
up €9,082 (+131%), from €6,917 to €15,999
of which Remuneration and social security: +€8,273
- Gross operating margin +€311,597
up €311,597, from -€62,817 to €248,779
- Staff costs +€186,095
up €186,095 (+1,273%), from €14,616 to €200,711
- Depreciation +€3,414
up €3,414 (+36.4%), from €9,387 to €12,801
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,832 | €330,646 | +€215,814 | +188% |
| Fixed assets | 21/28 | €72,020 | €136,386 | +€64,366 | +89.4% |
| Tangible fixed assets | 22/27 | €72,020 | €136,386 | +€64,366 | +89.4% |
| Plant, machinery and equipment | 23 | €72,020 | €136,386 | +€64,366 | +89.4% |
| Current assets | 29/58 | €42,813 | €194,261 | +€151,448 | +354% |
| Stocks and contracts in progress | 3 | €1,786 | €22,660 | +€20,874 | +1,169% |
| Stocks | 30/36 | €1,786 | €22,660 | +€20,874 | +1,169% |
| Amounts receivable within one year | 40/41 | €25,897 | €160,494 | +€134,597 | +520% |
| Trade receivables | 40 | €7,941 | €160,248 | +€152,307 | +1,918% |
| Other amounts receivable | 41 | €17,956 | €246 | -€17,710 | -98.6% |
| Cash at bank and in hand | 54/58 | €14,905 | €11,050 | -€3,855 | -25.9% |
| Deferred charges and accrued income | 490/1 | €225 | €57 | -€168 | -74.5% |
| Total equity and liabilities | 10/49 | €114,832 | €330,646 | +€215,814 | +188% |
| Equity | 10/15 | -€66,971 | -€33,775 | +€33,195 | +49.6% |
| Contributions | 10/11 | €20,160 | €20,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,131 | -€53,935 | +€33,195 | +38.1% |
| Amounts payable | 17/49 | €181,803 | €364,422 | +€182,619 | +100% |
| Amounts payable after more than one year | 17 | €84,000 | €84,000 | = | 0.0% |
| Financial debts | 170/4 | €84,000 | €84,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,275 | €277,014 | +€228,740 | +474% |
| Trade debts | 44 | €27,989 | €226,028 | +€198,039 | +708% |
| Suppliers | 440/4 | €27,989 | €226,028 | +€198,039 | +708% |
| Taxes, remuneration and social security | 45 | €6,917 | €15,999 | +€9,082 | +131% |
| Taxes | 450/3 | - | €809 | +€809 | |
| Remuneration and social security | 454/9 | €6,917 | €15,190 | +€8,273 | +120% |
| Other amounts payable | 47/48 | €13,368 | €34,987 | +€21,619 | +162% |
| Accrued charges and deferred income | 492/3 | €49,528 | €3,407 | -€46,121 | -93.1% |
| Remuneration, social security and pensions | 62 | €14,616 | €200,711 | +€186,095 | +1,273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,387 | €12,801 | +€3,414 | +36.4% |
| Other operating charges | 640/8 | €224 | €1,918 | +€1,694 | +756% |
| Gross operating margin | 9900 | -€62,817 | €248,779 | +€311,597 | |
| Operating profit (loss) | 9901 | -€87,044 | €33,349 | +€120,393 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -72.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -72.7% |
| Financial charges | 65/66B | €87 | €154 | +€67 | +77.8% |
| Recurring financial charges | 65 | €87 | €154 | +€67 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | -€87,131 | €33,195 | +€120,326 | |
| Profit (loss) for the period | 9904 | -€87,131 | €33,195 | +€120,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,131 | €33,195 | +€120,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.