CAM CONSULTING: 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.
CAM CONSULTING
Largest movements
- Receivables within one year -€15,125
no longer reported in 2025 (was €15,125)
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Cash +€2,283
up €2,283 (+59.5%), from €3,837 to €6,120
mainly Other debts (+€24,543) and Receivables within one year (+€15,125)
- Profit (loss) carried forward -€30,378
down €30,378 (-29.9%), from -€101,677 to -€132,055
- Other debts +€24,543
up €24,543 (+20.8%), from €117,757 to €142,300
- Tax, wage and social debts -€2,095
down €2,095 (-97.9%), from €2,141 to €46
of which Taxes: -€1,463
- Gross operating margin -€23,978
down €23,978 (-405.5%), from -€5,913 to -€29,891
- Staff costs -€9,554
no longer reported in 2025 (was €9,554)
- Other operating charges -€4,469
down €4,469 (-90.3%), from €4,947 to €478
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 | €98,462 | €90,620 | -€7,842 | -8.0% |
| Current assets | 29/58 | €98,462 | €90,620 | -€7,842 | -8.0% |
| Stocks and contracts in progress | 3 | €79,500 | €79,500 | = | 0.0% |
| Stocks | 30/36 | €79,500 | €79,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,125 | - | -€15,125 | |
| Trade receivables | 40 | €15,125 | - | -€15,125 | |
| Cash at bank and in hand | 54/58 | €3,837 | €6,120 | +€2,283 | +59.5% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €98,462 | €90,620 | -€7,842 | -8.0% |
| Equity | 10/15 | -€21,677 | -€52,055 | -€30,378 | -140.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,677 | -€132,055 | -€30,378 | -29.9% |
| Amounts payable | 17/49 | €120,139 | €142,675 | +€22,536 | +18.8% |
| Amounts payable within one year | 42/48 | €120,139 | €142,675 | +€22,536 | +18.8% |
| Trade debts | 44 | €241 | €329 | +€88 | +36.5% |
| Suppliers | 440/4 | €241 | €329 | +€88 | +36.5% |
| Taxes, remuneration and social security | 45 | €2,141 | €46 | -€2,095 | -97.9% |
| Taxes | 450/3 | €1,509 | €46 | -€1,463 | -97.0% |
| Remuneration and social security | 454/9 | €632 | - | -€632 | |
| Other amounts payable | 47/48 | €117,757 | €142,300 | +€24,543 | +20.8% |
| Remuneration, social security and pensions | 62 | €9,554 | - | -€9,554 | |
| Other operating charges | 640/8 | €4,947 | €478 | -€4,469 | -90.3% |
| Gross operating margin | 9900 | -€5,913 | -€29,891 | -€23,978 | -405.5% |
| Operating profit (loss) | 9901 | -€20,414 | -€30,369 | -€9,955 | -48.8% |
| Financial income | 75/76B | €32 | €40 | +€8 | +25.0% |
| Recurring financial income | 75 | €32 | €40 | +€8 | +25.0% |
| Financial charges | 65/66B | - | €49 | +€49 | |
| Recurring financial charges | 65 | - | €49 | +€49 | |
| Profit (loss) for the period before taxes | 9903 | -€20,382 | -€30,378 | -€9,996 | -49.0% |
| Profit (loss) for the period | 9904 | -€20,382 | -€30,378 | -€9,996 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,382 | -€30,378 | -€9,996 | -49.0% |
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 10 October 2026 via checked.be.