CAMAÏS: 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.
CAMAÏS
Largest movements
- Cash +€25,168
up €25,168 (+8.6%), from €293,103 to €318,271
mainly Other debts (+€233,962) and Net result for the year (+€217,138)
- Tangible fixed assets +€4,151
up €4,151 (+23.5%), from €17,682 to €21,833
- Other debts +€233,962
up €233,962, from €0 to €233,962
- Reserves -€216,802
down €216,802 (-74.3%), from €291,802 to €75,000
- Trade debts +€9,000
up €9,000 (+253%), from €3,560 to €12,560
- Gross operating margin +€22,070
up €22,070 (+8.3%), from €266,322 to €288,391
- Taxes +€5,932
up €5,932 (+9.2%), from €64,530 to €70,462
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 | €320,970 | €348,626 | +€27,656 | +8.6% |
| Fixed assets | 21/28 | €22,682 | €25,833 | +€3,151 | +13.9% |
| Tangible fixed assets | 22/27 | €17,682 | €21,833 | +€4,151 | +23.5% |
| Furniture and vehicles | 24 | €17,682 | €21,833 | +€4,151 | +23.5% |
| Financial fixed assets | 28 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Current assets | 29/58 | €298,288 | €322,793 | +€24,505 | +8.2% |
| Amounts receivable within one year | 40/41 | €1,547 | €0 | -€1,547 | -100% |
| Trade receivables | 40 | €9 | €0 | -€9 | -100% |
| Other amounts receivable | 41 | €1,538 | €0 | -€1,538 | -100% |
| Current investments | 50/53 | €0 | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €293,103 | €318,271 | +€25,168 | +8.6% |
| Deferred charges and accrued income | 490/1 | €3,637 | €4,505 | +€868 | +23.9% |
| Total equity and liabilities | 10/49 | €320,970 | €348,626 | +€27,656 | +8.6% |
| Equity | 10/15 | €310,402 | €93,600 | -€216,802 | -69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,802 | €75,000 | -€216,802 | -74.3% |
| Distributable reserves | 133 | €291,802 | €75,000 | -€216,802 | -74.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,568 | €255,026 | +€244,458 | +2,313% |
| Amounts payable within one year | 42/48 | €9,418 | €255,026 | +€245,608 | +2,608% |
| Financial debts | 43 | €5,055 | €8,431 | +€3,376 | +66.8% |
| Credit institutions | 430/8 | €5,055 | €8,431 | +€3,376 | +66.8% |
| Trade debts | 44 | €3,560 | €12,560 | +€9,000 | +253% |
| Suppliers | 440/4 | €3,560 | €12,560 | +€9,000 | +253% |
| Taxes, remuneration and social security | 45 | €803 | €72 | -€730 | -91.0% |
| Taxes | 450/3 | €803 | €72 | -€730 | -91.0% |
| Other amounts payable | 47/48 | €0 | €233,962 | +€233,962 | |
| Accrued charges and deferred income | 492/3 | €1,151 | €0 | -€1,151 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,704 | €9,081 | +€2,377 | +35.5% |
| Other operating charges | 640/8 | €378 | €457 | +€79 | +21.0% |
| Non-recurring operating charges | 66A | €819 | €0 | -€819 | -100% |
| Gross operating margin | 9900 | €266,322 | €288,391 | +€22,070 | +8.3% |
| Operating profit (loss) | 9901 | €258,421 | €278,853 | +€20,432 | +7.9% |
| Financial income | 75/76B | €10,000 | €11,787 | +€1,787 | +17.9% |
| Recurring financial income | 75 | €919 | €1,299 | +€381 | +41.5% |
| Non-recurring financial income | 76B | €9,081 | €10,487 | +€1,406 | +15.5% |
| Financial charges | 65/66B | €1,002 | €3,039 | +€2,037 | +203% |
| Recurring financial charges | 65 | €1,002 | €3,039 | +€2,037 | +203% |
| Profit (loss) for the period before taxes | 9903 | €267,419 | €287,600 | +€20,182 | +7.5% |
| Income taxes | 67/77 | €64,530 | €70,462 | +€5,932 | +9.2% |
| Profit (loss) for the period | 9904 | €202,889 | €217,138 | +€14,250 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €202,889 | €217,138 | +€14,250 | +7.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.