CAMA PLAYGROUNDS: 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 PLAYGROUNDS
Largest movements
- Cash -€64,566
down €64,566 (-37.4%), from €172,795 to €108,229
mainly Other debts (-€71,582) and Receivables within one year (-€25,823)
- Receivables within one year +€25,823
up €25,823 (+22.4%), from €115,425 to €141,248
of which Other amounts receivable: +€27,890
- Tangible fixed assets -€15,416
down €15,416 (-16.9%), from €91,455 to €76,038
of which Plant, machinery and equipment: -€8,046
- Deferred charges and accrued income +€11,599
up €11,599 (+189.1%), from €6,135 to €17,734
- Other debts -€71,582
down €71,582 (-93.5%), from €76,524 to €4,942
- Reserves +€64,031
up €64,031 (+37.6%), from €170,135 to €234,167
of which Distributable reserves: +€64,031
- Current portion of long-term debt -€14,425
down €14,425 (-35.6%), from €40,490 to €26,065
- Debts after one year -€13,511
down €13,511 (-41.5%), from €32,568 to €19,057
- Trade debts -€8,225
down €8,225 (-19.3%), from €42,561 to €34,335
- Gross operating margin +€19,045
up €19,045 (+17.5%), from €108,589 to €127,634
- Depreciation +€7,852
up €7,852 (+38.6%), from €20,327 to €28,179
- Taxes +€2,271
up €2,271 (+10.6%), from €21,481 to €23,752
- Staff costs +€1,755
new in 2025: €1,755
- Write-downs -€1,533
no longer reported in 2025 (was €1,533)
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 | €390,146 | €348,370 | -€41,776 | -10.7% |
| Fixed assets | 21/28 | €91,455 | €76,038 | -€15,416 | -16.9% |
| Tangible fixed assets | 22/27 | €91,455 | €76,038 | -€15,416 | -16.9% |
| Plant, machinery and equipment | 23 | €39,660 | €31,614 | -€8,046 | -20.3% |
| Furniture and vehicles | 24 | €51,795 | €44,424 | -€7,371 | -14.2% |
| Current assets | 29/58 | €298,691 | €272,332 | -€26,359 | -8.8% |
| Stocks and contracts in progress | 3 | €4,336 | €5,121 | +€785 | +18.1% |
| Stocks | 30/36 | €4,336 | €5,121 | +€785 | +18.1% |
| Amounts receivable within one year | 40/41 | €115,425 | €141,248 | +€25,823 | +22.4% |
| Trade receivables | 40 | €11,744 | €9,677 | -€2,067 | -17.6% |
| Other amounts receivable | 41 | €103,681 | €131,571 | +€27,890 | +26.9% |
| Cash at bank and in hand | 54/58 | €172,795 | €108,229 | -€64,566 | -37.4% |
| Deferred charges and accrued income | 490/1 | €6,135 | €17,734 | +€11,599 | +189.1% |
| Total equity and liabilities | 10/49 | €390,146 | €348,370 | -€41,776 | -10.7% |
| Equity | 10/15 | €194,635 | €258,667 | +€64,031 | +32.9% |
| Contributions | 10/11 | €24,500 | €24,500 | = | 0.0% |
| Reserves | 13 | €170,135 | €234,167 | +€64,031 | +37.6% |
| Non-distributable reserves | 130/1 | €2,450 | €2,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,450 | €2,450 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,908 | €38,908 | = | 0.0% |
| Distributable reserves | 133 | €128,777 | €192,808 | +€64,031 | +49.7% |
| Provisions and deferred taxes | 16 | €592 | €592 | = | 0.0% |
| Deferred taxes | 168 | €592 | €592 | = | 0.0% |
| Amounts payable | 17/49 | €194,919 | €89,112 | -€105,807 | -54.3% |
| Amounts payable after more than one year | 17 | €32,568 | €19,057 | -€13,511 | -41.5% |
| Financial debts | 170/4 | €32,568 | €19,057 | -€13,511 | -41.5% |
| Amounts payable within one year | 42/48 | €162,351 | €70,055 | -€92,296 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €40,490 | €26,065 | -€14,425 | -35.6% |
| Trade debts | 44 | €42,561 | €34,335 | -€8,225 | -19.3% |
| Suppliers | 440/4 | €42,561 | €34,335 | -€8,225 | -19.3% |
| Taxes, remuneration and social security | 45 | €2,775 | €4,712 | +€1,937 | +69.8% |
| Taxes | 450/3 | €2,775 | €4,712 | +€1,937 | +69.8% |
| Other amounts payable | 47/48 | €76,524 | €4,942 | -€71,582 | -93.5% |
| Remuneration, social security and pensions | 62 | - | €1,755 | +€1,755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,327 | €28,179 | +€7,852 | +38.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,533 | - | -€1,533 | |
| Other operating charges | 640/8 | €2,326 | €2,717 | +€391 | +16.8% |
| Non-recurring operating charges | 66A | - | €1,785 | +€1,785 | |
| Gross operating margin | 9900 | €108,589 | €127,634 | +€19,045 | +17.5% |
| Operating profit (loss) | 9901 | €84,403 | €93,197 | +€8,795 | +10.4% |
| Financial income | 75/76B | €4,159 | €3,867 | -€292 | -7.0% |
| Recurring financial income | 75 | €4,159 | €3,867 | -€292 | -7.0% |
| Financial charges | 65/66B | €9,845 | €9,281 | -€564 | -5.7% |
| Recurring financial charges | 65 | €9,845 | €9,281 | -€564 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €78,717 | €87,783 | +€9,067 | +11.5% |
| Income taxes | 67/77 | €21,481 | €23,752 | +€2,271 | +10.6% |
| Profit (loss) for the period | 9904 | €57,236 | €64,031 | +€6,796 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,236 | €64,031 | +€6,796 | +11.9% |
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 9 October 2026 via checked.be.