CAMAC 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.
CAMAC CONSULTING
Largest movements
- Tangible fixed assets +€20,356
up €20,356 (+30.9%), from €65,824 to €86,180
of which Land and buildings: +€18,273
- Cash -€10,049
down €10,049 (-23.6%), from €42,654 to €32,605
mainly Current portion of long-term debt (-€31,635) and Investment in fixed assets (net) (-€27,211)
- Receivables within one year +€4,934
up €4,934 (+13.1%), from €37,702 to €42,635
of which Trade receivables: +€21,544
- Debts after one year +€34,808
up €34,808 (+64.2%), from €54,215 to €89,023
- Current portion of long-term debt -€31,635
down €31,635 (-80.2%), from €39,444 to €7,808
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Trade debts +€10,545
up €10,545 (+197%), from €5,359 to €15,903
- Short-term financial debts -€7,761
down €7,761 (-82.9%), from €9,365 to €1,604
- Gross operating margin +€24,123
up €24,123 (+51.2%), from €47,151 to €71,274
- Taxes +€17,659
up €17,659 (+127%), from €13,851 to €31,510
- Financial income -€5,972
no longer reported in 2025 (was €5,972)
- Financial charges +€3,362
up €3,362 (+114%), from €2,941 to €6,302
of which Financial charges: +€2,784
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 | €224,878 | €239,430 | +€14,552 | +6.5% |
| Fixed assets | 21/28 | €65,824 | €86,180 | +€20,356 | +30.9% |
| Tangible fixed assets | 22/27 | €65,824 | €86,180 | +€20,356 | +30.9% |
| Land and buildings | 22 | €53,991 | €72,264 | +€18,273 | +33.8% |
| Plant, machinery and equipment | 23 | €10,197 | €8,612 | -€1,585 | -15.5% |
| Furniture and vehicles | 24 | €600 | €5,304 | +€4,704 | +784% |
| Leasing and similar rights | 25 | €1,035 | - | -€1,035 | |
| Current assets | 29/58 | €159,054 | €153,250 | -€5,804 | -3.6% |
| Amounts receivable after more than one year | 29 | €78,698 | €78,010 | -€688 | -0.9% |
| Other amounts receivable | 291 | €78,698 | €78,010 | -€688 | -0.9% |
| Amounts receivable within one year | 40/41 | €37,702 | €42,635 | +€4,934 | +13.1% |
| Trade receivables | 40 | €21,092 | €42,635 | +€21,544 | +102% |
| Other amounts receivable | 41 | €16,610 | - | -€16,610 | |
| Cash at bank and in hand | 54/58 | €42,654 | €32,605 | -€10,049 | -23.6% |
| Total equity and liabilities | 10/49 | €224,878 | €239,430 | +€14,552 | +6.5% |
| Equity | 10/15 | €75,875 | €89,421 | +€13,546 | +17.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €69,675 | €69,675 | = | 0.0% |
| 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 | €67,815 | €67,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,146 | +€1,146 | |
| Amounts payable | 17/49 | €149,003 | €150,009 | +€1,006 | +0.7% |
| Amounts payable after more than one year | 17 | €54,215 | €89,023 | +€34,808 | +64.2% |
| Financial debts | 170/4 | €54,215 | €89,023 | +€34,808 | +64.2% |
| Amounts payable within one year | 42/48 | €94,789 | €60,986 | -€33,802 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €39,444 | €7,808 | -€31,635 | -80.2% |
| Financial debts | 43 | €9,365 | €1,604 | -€7,761 | -82.9% |
| Credit institutions | 430/8 | €9,365 | €1,604 | -€7,761 | -82.9% |
| Trade debts | 44 | €5,359 | €15,903 | +€10,545 | +197% |
| Suppliers | 440/4 | €5,359 | €15,903 | +€10,545 | +197% |
| Taxes, remuneration and social security | 45 | €10,621 | €11,670 | +€1,050 | +9.9% |
| Taxes | 450/3 | €10,621 | €10,334 | -€287 | -2.7% |
| Remuneration and social security | 454/9 | - | €1,336 | +€1,336 | |
| Other amounts payable | 47/48 | €30,000 | €24,000 | -€6,000 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,353 | €6,855 | +€502 | +7.9% |
| Other operating charges | 640/8 | €1,345 | €1,461 | +€115 | +8.6% |
| Non-recurring operating charges | 66A | €2,516 | - | -€2,516 | |
| Gross operating margin | 9900 | €47,151 | €71,274 | +€24,123 | +51.2% |
| Operating profit (loss) | 9901 | €36,938 | €62,958 | +€26,021 | +70.4% |
| Financial income | 75/76B | €5,972 | - | -€5,972 | |
| Recurring financial income | 75 | €5,972 | - | -€5,972 | |
| Financial charges | 65/66B | €2,941 | €6,302 | +€3,362 | +114% |
| Recurring financial charges | 65 | €2,941 | €5,725 | +€2,784 | +94.7% |
| Non-recurring financial charges | 66B | - | €578 | +€578 | |
| Profit (loss) for the period before taxes | 9903 | €39,969 | €56,656 | +€16,687 | +41.7% |
| Income taxes | 67/77 | €13,851 | €31,510 | +€17,659 | +127% |
| Profit (loss) for the period | 9904 | €26,118 | €25,146 | -€972 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,118 | €25,146 | -€972 | -3.7% |
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 23 October 2026 via checked.be.