CAM CONSULTING: 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.
CAM CONSULTING
Largest movements
- Receivables within one year -€2,927
down €2,927 (-13.5%), from €21,686 to €18,759
of which Trade receivables: -€5,082
- Cash -€1,663
down €1,663 (-6.9%), from €24,244 to €22,581
mainly Accrued charges and deferred income (-€3,000) and Tax, wage and social debts (-€2,748)
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts -€2,748
down €2,748 (-57.3%), from €4,800 to €2,052
- Profit (loss) carried forward +€1,648
new in 2025: €1,648
- Trade debts -€490
no longer reported in 2025 (was €490)
- Gross operating margin -€3,194
down €3,194 (-52.2%), from €6,120 to €2,926
- Taxes -€1,174
down €1,174 (-57.2%), from €2,052 to €878
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 | €45,930 | €41,340 | -€4,590 | -10.0% |
| Current assets | 29/58 | €45,930 | €41,340 | -€4,590 | -10.0% |
| Amounts receivable within one year | 40/41 | €21,686 | €18,759 | -€2,927 | -13.5% |
| Trade receivables | 40 | €6,345 | €1,263 | -€5,082 | -80.1% |
| Other amounts receivable | 41 | €15,341 | €17,496 | +€2,155 | +14.0% |
| Cash at bank and in hand | 54/58 | €24,244 | €22,581 | -€1,663 | -6.9% |
| Total equity and liabilities | 10/49 | €45,930 | €41,340 | -€4,590 | -10.0% |
| Equity | 10/15 | €37,640 | €39,288 | +€1,648 | +4.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,640 | €35,640 | = | 0.0% |
| Distributable reserves | 133 | €35,640 | €35,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,648 | +€1,648 | |
| Amounts payable | 17/49 | €8,290 | €2,052 | -€6,238 | -75.2% |
| Amounts payable within one year | 42/48 | €5,290 | €2,052 | -€3,238 | -61.2% |
| Trade debts | 44 | €490 | - | -€490 | |
| Suppliers | 440/4 | €490 | - | -€490 | |
| Taxes, remuneration and social security | 45 | €4,800 | €2,052 | -€2,748 | -57.3% |
| Taxes | 450/3 | €4,800 | €2,052 | -€2,748 | -57.3% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €6,120 | €2,926 | -€3,194 | -52.2% |
| Operating profit (loss) | 9901 | €5,733 | €2,526 | -€3,207 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €5,733 | €2,526 | -€3,207 | -55.9% |
| Income taxes | 67/77 | €2,052 | €878 | -€1,174 | -57.2% |
| Profit (loss) for the period | 9904 | €3,681 | €1,648 | -€2,033 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,681 | €1,648 | -€2,033 | -55.2% |
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 7 October 2026 via checked.be.