RED KAMELEON: 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.
RED KAMELEON
Largest movements
- Cash -€9,453
down €9,453 (-19.2%), from €49,144 to €39,691
mainly Other debts (-€8,858) and Receivables within one year (-€4,205)
- Receivables within one year +€4,205
up €4,205 (+183%), from €2,304 to €6,509
- Deferred charges and accrued income +€3,540
up €3,540 (+4,538%), from €78 to €3,618
- Tangible fixed assets -€1,121
down €1,121 (-46.8%), from €2,393 to €1,272
of which Furniture and vehicles: -€668
- Other debts -€8,858
down €8,858 (-78.5%), from €11,288 to €2,430
- Tax, wage and social debts +€5,243
up €5,243 (+80.5%), from €6,513 to €11,756
- Trade debts +€1,441
up €1,441 (+140%), from €1,032 to €2,473
- Profit (loss) carried forward -€648
down €648 (-18.2%), from €3,562 to €2,914
- Gross operating margin -€25,471
down €25,471 (-93.5%), from €27,250 to €1,779
- Taxes -€5,693
down €5,693 (-87.0%), from €6,543 to €850
- Other operating charges -€276
down €276 (-38.3%), from €720 to €444
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 | €53,919 | €51,090 | -€2,829 | -5.2% |
| Fixed assets | 21/28 | €2,393 | €1,272 | -€1,121 | -46.8% |
| Tangible fixed assets | 22/27 | €2,393 | €1,272 | -€1,121 | -46.8% |
| Plant, machinery and equipment | 23 | €1,507 | €1,054 | -€453 | -30.1% |
| Furniture and vehicles | 24 | €886 | €218 | -€668 | -75.4% |
| Current assets | 29/58 | €51,526 | €49,818 | -€1,708 | -3.3% |
| Amounts receivable within one year | 40/41 | €2,304 | €6,509 | +€4,205 | +183% |
| Other amounts receivable | 41 | €2,304 | €6,509 | +€4,205 | +183% |
| Cash at bank and in hand | 54/58 | €49,144 | €39,691 | -€9,453 | -19.2% |
| Deferred charges and accrued income | 490/1 | €78 | €3,618 | +€3,540 | +4,538% |
| Total equity and liabilities | 10/49 | €53,919 | €51,090 | -€2,829 | -5.2% |
| Equity | 10/15 | €35,062 | €34,414 | -€648 | -1.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,562 | €2,914 | -€648 | -18.2% |
| Amounts payable | 17/49 | €18,857 | €16,676 | -€2,181 | -11.6% |
| Amounts payable within one year | 42/48 | €18,833 | €16,659 | -€2,174 | -11.5% |
| Trade debts | 44 | €1,032 | €2,473 | +€1,441 | +140% |
| Suppliers | 440/4 | €1,032 | €2,473 | +€1,441 | +140% |
| Taxes, remuneration and social security | 45 | €6,513 | €11,756 | +€5,243 | +80.5% |
| Taxes | 450/3 | €6,513 | €11,756 | +€5,243 | +80.5% |
| Other amounts payable | 47/48 | €11,288 | €2,430 | -€8,858 | -78.5% |
| Accrued charges and deferred income | 492/3 | €24 | €17 | -€7 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121 | €1,121 | = | 0.0% |
| Other operating charges | 640/8 | €720 | €444 | -€276 | -38.3% |
| Gross operating margin | 9900 | €27,250 | €1,779 | -€25,471 | -93.5% |
| Operating profit (loss) | 9901 | €25,409 | €214 | -€25,195 | -99.2% |
| Financial income | 75/76B | €78 | €183 | +€105 | +135% |
| Recurring financial income | 75 | €78 | €183 | +€105 | +135% |
| Financial charges | 65/66B | €98 | €195 | +€97 | +99.0% |
| Recurring financial charges | 65 | €98 | €195 | +€97 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | €25,389 | €202 | -€25,187 | -99.2% |
| Income taxes | 67/77 | €6,543 | €850 | -€5,693 | -87.0% |
| Profit (loss) for the period | 9904 | €18,846 | -€648 | -€19,494 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,846 | -€648 | -€19,494 |
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 16 October 2026 via checked.be.