CAAMOUS: 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.
CAAMOUS
Largest movements
- Receivables within one year +€59,976
up €59,976 (+280.0%), from €21,418 to €81,394
of which Other amounts receivable: +€61,732
- Cash +€54,288
up €54,288 (+18.4%), from €295,535 to €349,823
mainly Net result for the year (+€94,871) and Depreciation (+€22,755)
- Tangible fixed assets -€22,755
down €22,755 (-4.5%), from €506,819 to €484,064
of which Land and buildings: -€20,874
- Reserves +€94,869
up €94,869 (+14.6%), from €647,819 to €742,688
of which Distributable reserves: +€96,600
- Depreciation -€8,343
down €8,343 (-26.8%), from €31,098 to €22,755
- Gross operating margin -€7,585
down €7,585 (-4.3%), from €174,874 to €167,289
- Financial income -€5,437
down €5,437 (-100.0%), from €5,437 to €0
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 | €824,268 | €915,781 | +€91,513 | +11.1% |
| Fixed assets | 21/28 | €506,819 | €484,064 | -€22,755 | -4.5% |
| Tangible fixed assets | 22/27 | €506,819 | €484,064 | -€22,755 | -4.5% |
| Land and buildings | 22 | €502,575 | €481,702 | -€20,874 | -4.2% |
| Furniture and vehicles | 24 | €4,244 | €2,363 | -€1,881 | -44.3% |
| Current assets | 29/58 | €317,449 | €431,717 | +€114,268 | +36.0% |
| Amounts receivable within one year | 40/41 | €21,418 | €81,394 | +€59,976 | +280.0% |
| Trade receivables | 40 | €15,227 | €13,471 | -€1,756 | -11.5% |
| Other amounts receivable | 41 | €6,191 | €67,923 | +€61,732 | +997.1% |
| Cash at bank and in hand | 54/58 | €295,535 | €349,823 | +€54,288 | +18.4% |
| Deferred charges and accrued income | 490/1 | €496 | €499 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €824,268 | €915,781 | +€91,513 | +11.1% |
| Equity | 10/15 | €758,116 | €852,987 | +€94,871 | +12.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €647,819 | €742,688 | +€94,869 | +14.6% |
| Non-distributable reserves | 130/1 | €25,610 | €25,610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,610 | €25,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,519 | €51,788 | -€1,731 | -3.2% |
| Distributable reserves | 133 | €568,690 | €665,290 | +€96,600 | +17.0% |
| Profit (loss) carried forward | 14 | €10,297 | €10,299 | +€2 | 0.0% |
| Investment grants | 15 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €17,840 | €17,263 | -€577 | -3.2% |
| Deferred taxes | 168 | €17,840 | €17,263 | -€577 | -3.2% |
| Amounts payable | 17/49 | €48,313 | €45,532 | -€2,781 | -5.8% |
| Amounts payable within one year | 42/48 | €47,074 | €45,532 | -€1,542 | -3.3% |
| Trade debts | 44 | €1,787 | €2,146 | +€359 | +20.1% |
| Suppliers | 440/4 | €1,787 | €2,146 | +€359 | +20.1% |
| Taxes, remuneration and social security | 45 | €11,399 | €17,407 | +€6,009 | +52.7% |
| Taxes | 450/3 | €11,399 | €17,407 | +€6,009 | +52.7% |
| Other amounts payable | 47/48 | €33,888 | €25,978 | -€7,910 | -23.3% |
| Accrued charges and deferred income | 492/3 | €1,239 | €0 | -€1,239 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,098 | €22,755 | -€8,343 | -26.8% |
| Other operating charges | 640/8 | €5,286 | €5,008 | -€278 | -5.3% |
| Gross operating margin | 9900 | €174,874 | €167,289 | -€7,585 | -4.3% |
| Operating profit (loss) | 9901 | €138,490 | €139,525 | +€1,035 | +0.7% |
| Financial income | 75/76B | €5,437 | €0 | -€5,437 | -100.0% |
| Recurring financial income | 75 | €5,437 | €0 | -€5,437 | -100.0% |
| Financial charges | 65/66B | €70 | €96 | +€26 | +36.7% |
| Recurring financial charges | 65 | €70 | €96 | +€26 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €143,858 | €139,430 | -€4,428 | -3.1% |
| Transfer from deferred taxes | 780 | €577 | €577 | = | 0.0% |
| Income taxes | 67/77 | €46,674 | €45,136 | -€1,538 | -3.3% |
| Profit (loss) for the period | 9904 | €97,761 | €94,871 | -€2,890 | -3.0% |
| Transfer from tax-exempt reserves | 789 | €1,731 | €1,731 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,492 | €96,602 | -€2,890 | -2.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.