CAMA CONSEILS: 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.
CAMA CONSEILS
Largest movements
- Receivables within one year +€25,589
up €25,589 (+377%), from €6,786 to €32,375
of which Other amounts receivable: +€32,375
- Tangible fixed assets -€15,512
down €15,512 (-2.7%), from €584,669 to €569,157
- Other debts +€62,185
new in 2025: €62,185
- Reserves -€51,080
down €51,080 (-18.0%), from €283,343 to €232,263
of which Distributable reserves: -€51,080
- Debts after one year -€21,903
down €21,903 (-11.6%), from €188,649 to €166,746
- Trade debts +€16,989
up €16,989 (+22.3%), from €76,319 to €93,308
- Contributions -€15,019
down €15,019 (-35.0%), from €42,914 to €27,895
- Depreciation -€22,183
down €22,183 (-58.8%), from €37,696 to €15,513
- Staff costs -€20,624
down €20,624 (-95.2%), from €21,666 to €1,042
- Gross operating margin +€19,660
up €19,660 (+44.8%), from €43,897 to €63,557
- Other operating charges +€3,796
up €3,796 (+32.3%), from €11,750 to €15,546
- Financial income +€1,375
new in 2025: €1,375
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 | €612,745 | €616,952 | +€4,207 | +0.7% |
| Fixed assets | 21/28 | €585,289 | €569,777 | -€15,512 | -2.7% |
| Tangible fixed assets | 22/27 | €584,669 | €569,157 | -€15,512 | -2.7% |
| Land and buildings | 22 | €584,669 | €569,157 | -€15,512 | -2.7% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €27,456 | €47,176 | +€19,720 | +71.8% |
| Amounts receivable within one year | 40/41 | €6,786 | €32,375 | +€25,589 | +377% |
| Trade receivables | 40 | €6,786 | - | -€6,786 | |
| Other amounts receivable | 41 | - | €32,375 | +€32,375 | |
| Cash at bank and in hand | 54/58 | €19,659 | €13,654 | -€6,005 | -30.5% |
| Deferred charges and accrued income | 490/1 | €1,011 | €1,147 | +€136 | +13.5% |
| Total equity and liabilities | 10/49 | €612,745 | €616,952 | +€4,207 | +0.7% |
| Equity | 10/15 | €326,257 | €260,158 | -€66,099 | -20.3% |
| Contributions | 10/11 | €42,914 | €27,895 | -€15,019 | -35.0% |
| Reserves | 13 | €283,343 | €232,263 | -€51,080 | -18.0% |
| Non-distributable reserves | 130/1 | €4,809 | €4,809 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €4,809 | €4,809 | +€0 | 0.0% |
| Distributable reserves | 133 | €278,534 | €227,454 | -€51,080 | -18.3% |
| Amounts payable | 17/49 | €286,488 | €356,794 | +€70,306 | +24.5% |
| Amounts payable after more than one year | 17 | €188,649 | €166,746 | -€21,903 | -11.6% |
| Financial debts | 170/4 | €188,649 | €166,746 | -€21,903 | -11.6% |
| Amounts payable within one year | 42/48 | €97,839 | €189,981 | +€92,142 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | €21,520 | €21,904 | +€384 | +1.8% |
| Trade debts | 44 | €76,319 | €93,308 | +€16,989 | +22.3% |
| Suppliers | 440/4 | €76,319 | €93,308 | +€16,989 | +22.3% |
| Taxes, remuneration and social security | 45 | - | €12,585 | +€12,585 | |
| Taxes | 450/3 | - | €12,585 | +€12,585 | |
| Other amounts payable | 47/48 | - | €62,185 | +€62,185 | |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Remuneration, social security and pensions | 62 | €21,666 | €1,042 | -€20,624 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,696 | €15,513 | -€22,183 | -58.8% |
| Other operating charges | 640/8 | €11,750 | €15,546 | +€3,796 | +32.3% |
| Gross operating margin | 9900 | €43,897 | €63,557 | +€19,660 | +44.8% |
| Operating profit (loss) | 9901 | -€27,215 | €31,457 | +€58,672 | |
| Financial income | 75/76B | - | €1,375 | +€1,375 | |
| Recurring financial income | 75 | - | €1,375 | +€1,375 | |
| Financial charges | 65/66B | €5,125 | €4,161 | -€964 | -18.8% |
| Recurring financial charges | 65 | €5,125 | €4,161 | -€964 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,340 | €28,671 | +€61,011 | |
| Profit (loss) for the period | 9904 | -€32,340 | €28,671 | +€61,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,340 | €28,671 | +€61,011 |
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 22 October 2026 via checked.be.