CAMACONSTRUCT: 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.
CAMACONSTRUCT
Largest movements
- Cash -€13,462
down €13,462 (-43.3%), from €31,109 to €17,646
mainly Debts after one year (-€16,094) and Receivables within one year (-€8,105)
- Tangible fixed assets -€11,943
down €11,943 (-13.1%), from €91,273 to €79,330
of which Land and buildings: -€7,783
- Receivables within one year +€8,105
up €8,105 (+62.7%), from €12,933 to €21,038
of which Trade receivables: +€8,042
- Debts after one year -€16,094
down €16,094 (-76.8%), from €20,946 to €4,852
- Reserves -€4,974
down €4,974 (-42.2%), from €11,801 to €6,827
of which Distributable reserves: -€4,974
- Tax, wage and social debts +€2,383
up €2,383 (+51.6%), from €4,619 to €7,002
of which Remuneration and social security: +€2,481
- Trade debts +€2,154
up €2,154 (+60.6%), from €3,553 to €5,707
- Current portion of long-term debt -€1,431
down €1,431 (-8.2%), from €17,525 to €16,094
- Gross operating margin +€6,102
up €6,102 (+38.7%), from €15,760 to €21,863
- Financial charges +€879
up €879 (+23.1%), from €3,804 to €4,682
- Depreciation -€870
down €870 (-4.2%), from €20,700 to €19,830
- Other operating charges +€265
up €265 (+12.8%), from €2,069 to €2,335
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 | €141,149 | €124,259 | -€16,890 | -12.0% |
| Fixed assets | 21/28 | €91,408 | €79,465 | -€11,943 | -13.1% |
| Tangible fixed assets | 22/27 | €91,273 | €79,330 | -€11,943 | -13.1% |
| Land and buildings | 22 | €59,779 | €51,996 | -€7,783 | -13.0% |
| Plant, machinery and equipment | 23 | €8,983 | €7,813 | -€1,169 | -13.0% |
| Furniture and vehicles | 24 | €22,511 | €19,521 | -€2,990 | -13.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €49,742 | €44,794 | -€4,948 | -9.9% |
| Stocks and contracts in progress | 3 | €2,311 | €2,311 | = | 0.0% |
| Stocks | 30/36 | €2,311 | €2,311 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,933 | €21,038 | +€8,105 | +62.7% |
| Trade receivables | 40 | €12,933 | €20,975 | +€8,042 | +62.2% |
| Other amounts receivable | 41 | €0 | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €31,109 | €17,646 | -€13,462 | -43.3% |
| Deferred charges and accrued income | 490/1 | €3,389 | €3,798 | +€410 | +12.1% |
| Total equity and liabilities | 10/49 | €141,149 | €124,259 | -€16,890 | -12.0% |
| Equity | 10/15 | €24,301 | €19,327 | -€4,974 | -20.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €11,801 | €6,827 | -€4,974 | -42.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,801 | €6,827 | -€4,974 | -42.2% |
| Amounts payable | 17/49 | €116,848 | €104,932 | -€11,916 | -10.2% |
| Amounts payable after more than one year | 17 | €20,946 | €4,852 | -€16,094 | -76.8% |
| Financial debts | 170/4 | €20,946 | €4,852 | -€16,094 | -76.8% |
| Amounts payable within one year | 42/48 | €95,841 | €100,018 | +€4,177 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €17,525 | €16,094 | -€1,431 | -8.2% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Other loans | 439 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €3,553 | €5,707 | +€2,154 | +60.6% |
| Suppliers | 440/4 | €3,553 | €5,707 | +€2,154 | +60.6% |
| Taxes, remuneration and social security | 45 | €4,619 | €7,002 | +€2,383 | +51.6% |
| Taxes | 450/3 | €2,172 | €2,074 | -€98 | -4.5% |
| Remuneration and social security | 454/9 | €2,447 | €4,928 | +€2,481 | +101.4% |
| Other amounts payable | 47/48 | €20,145 | €21,215 | +€1,070 | +5.3% |
| Accrued charges and deferred income | 492/3 | €60 | €62 | +€1 | +2.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,700 | €19,830 | -€870 | -4.2% |
| Other operating charges | 640/8 | €2,069 | €2,335 | +€265 | +12.8% |
| Gross operating margin | 9900 | €15,760 | €21,863 | +€6,102 | +38.7% |
| Operating profit (loss) | 9901 | -€7,009 | -€302 | +€6,707 | +95.7% |
| Financial income | 75/76B | €113 | €10 | -€103 | -91.6% |
| Recurring financial income | 75 | €113 | €10 | -€103 | -91.6% |
| Financial charges | 65/66B | €3,804 | €4,682 | +€879 | +23.1% |
| Recurring financial charges | 65 | €3,804 | €4,682 | +€879 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,700 | -€4,974 | +€5,725 | +53.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,700 | -€4,974 | +€5,725 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,700 | -€4,974 | +€5,725 | +53.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.