CAMA SERVICES: 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.
CAMA SERVICES
Largest movements
- Cash +€76,448
up €76,448 (+263.0%), from €29,068 to €105,516
mainly Net result for the year (+€49,873) and Receivables within one year (+€27,764)
- Receivables within one year -€27,764
down €27,764 (-76.8%), from €36,138 to €8,374
of which Trade receivables: -€35,530
- Tangible fixed assets +€4,426
up €4,426 (+34.7%), from €12,765 to €17,191
of which Furniture and vehicles: +€2,938
- Reserves +€49,873
up €49,873 (+101.1%), from €49,348 to €99,221
of which Distributable reserves: +€49,873
- Other debts +€8,782
up €8,782 (+575.2%), from €1,527 to €10,309
- Tax, wage and social debts -€3,823
down €3,823 (-64.1%), from €5,963 to €2,141
- Trade debts -€1,450
down €1,450 (-35.4%), from €4,100 to €2,650
- Gross operating margin +€36,899
up €36,899 (+94.7%), from €38,945 to €75,845
- Taxes +€15,908
up €15,908 (+139.7%), from €11,392 to €27,300
- Financial income +€6,926
up €6,926 (+8093.2%), from €86 to €7,012
- Depreciation +€764
up €764 (+20.4%), from €3,743 to €4,508
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 | €81,964 | €135,346 | +€53,382 | +65.1% |
| Fixed assets | 21/28 | €12,765 | €17,191 | +€4,426 | +34.7% |
| Tangible fixed assets | 22/27 | €12,765 | €17,191 | +€4,426 | +34.7% |
| Plant, machinery and equipment | 23 | €1,622 | €1,151 | -€471 | -29.0% |
| Furniture and vehicles | 24 | €10,726 | €13,665 | +€2,938 | +27.4% |
| Other tangible fixed assets | 26 | €417 | €2,375 | +€1,958 | +469.6% |
| Current assets | 29/58 | €69,198 | €118,155 | +€48,957 | +70.7% |
| Amounts receivable within one year | 40/41 | €36,138 | €8,374 | -€27,764 | -76.8% |
| Trade receivables | 40 | €35,530 | - | -€35,530 | |
| Other amounts receivable | 41 | €608 | €8,374 | +€7,766 | +1276.3% |
| Cash at bank and in hand | 54/58 | €29,068 | €105,516 | +€76,448 | +263.0% |
| Deferred charges and accrued income | 490/1 | €3,993 | €4,265 | +€273 | +6.8% |
| Total equity and liabilities | 10/49 | €81,964 | €135,346 | +€53,382 | +65.1% |
| Equity | 10/15 | €69,883 | €119,757 | +€49,873 | +71.4% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €49,348 | €99,221 | +€49,873 | +101.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,488 | €97,361 | +€49,873 | +105.0% |
| Profit (loss) carried forward | 14 | €4,535 | €4,535 | = | 0.0% |
| Amounts payable | 17/49 | €12,080 | €15,590 | +€3,509 | +29.0% |
| Amounts payable within one year | 42/48 | €11,590 | €15,100 | +€3,509 | +30.3% |
| Trade debts | 44 | €4,100 | €2,650 | -€1,450 | -35.4% |
| Suppliers | 440/4 | €4,100 | €2,650 | -€1,450 | -35.4% |
| Taxes, remuneration and social security | 45 | €5,963 | €2,141 | -€3,823 | -64.1% |
| Taxes | 450/3 | €5,963 | €2,141 | -€3,823 | -64.1% |
| Other amounts payable | 47/48 | €1,527 | €10,309 | +€8,782 | +575.2% |
| Accrued charges and deferred income | 492/3 | €490 | €490 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,743 | €4,508 | +€764 | +20.4% |
| Other operating charges | 640/8 | €1,244 | €951 | -€293 | -23.6% |
| Gross operating margin | 9900 | €38,945 | €75,845 | +€36,899 | +94.7% |
| Operating profit (loss) | 9901 | €33,958 | €70,386 | +€36,428 | +107.3% |
| Financial income | 75/76B | €86 | €7,012 | +€6,926 | +8093.2% |
| Recurring financial income | 75 | €86 | €7,012 | +€6,926 | +8093.2% |
| Financial charges | 65/66B | €117 | €225 | +€108 | +91.6% |
| Recurring financial charges | 65 | €117 | €225 | +€108 | +91.6% |
| Profit (loss) for the period before taxes | 9903 | €33,926 | €77,173 | +€43,247 | +127.5% |
| Income taxes | 67/77 | €11,392 | €27,300 | +€15,908 | +139.7% |
| Profit (loss) for the period | 9904 | €22,535 | €49,873 | +€27,338 | +121.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,535 | €49,873 | +€27,338 | +121.3% |
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 5 October 2026 via checked.be.