CAMBARA: 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.
CAMBARA
Largest movements
- Receivables within one year -€50,910
down €50,910 (-66.9%), from €76,097 to €25,187
of which Trade receivables: -€34,335
- Cash +€18,262
up €18,262 (+57.4%), from €31,820 to €50,083
mainly Receivables within one year (+€50,910) and Trade debts (+€37,113)
- Tangible fixed assets -€16,896
down €16,896 (-17.6%), from €96,267 to €79,371
of which Plant, machinery and equipment: -€11,735
- Stocks and contracts +€7,265
up €7,265 (+18.8%), from €38,601 to €45,866
of which Contracts in progress: +€9,870
- Deferred charges and accrued income -€5,107
down €5,107 (-43.8%), from €11,665 to €6,557
- Debts after one year -€61,722
down €61,722 (-80.4%), from €76,722 to €15,000
- Trade debts +€37,113
up €37,113 (+60.9%), from €60,907 to €98,020
- Other debts -€14,418
down €14,418 (-98.5%), from €14,638 to €219
- Tax, wage and social debts -€4,912
down €4,912 (-13.7%), from €35,851 to €30,939
of which Taxes: -€4,376
- Current portion of long-term debt -€3,580
down €3,580 (-22.0%), from €16,302 to €12,722
- Gross operating margin -€46,887
down €46,887 (-20.0%), from €234,776 to €187,889
- Staff costs -€41,940
down €41,940 (-22.0%), from €190,526 to €148,586
- Write-downs +€20,391
no longer reported in 2025 (was -€20,391)
- Other operating charges -€2,524
down €2,524 (-27.8%), from €9,080 to €6,556
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 | €254,700 | €207,064 | -€47,636 | -18.7% |
| Fixed assets | 21/28 | €96,517 | €79,371 | -€17,146 | -17.8% |
| Tangible fixed assets | 22/27 | €96,267 | €79,371 | -€16,896 | -17.6% |
| Plant, machinery and equipment | 23 | €85,711 | €73,976 | -€11,735 | -13.7% |
| Furniture and vehicles | 24 | €3,914 | €3,868 | -€47 | -1.2% |
| Leasing and similar rights | 25 | €6,642 | €1,527 | -€5,114 | -77.0% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €158,183 | €127,693 | -€30,490 | -19.3% |
| Stocks and contracts in progress | 3 | €38,601 | €45,866 | +€7,265 | +18.8% |
| Stocks | 30/36 | €38,601 | €35,996 | -€2,605 | -6.7% |
| Contracts in progress | 37 | - | €9,870 | +€9,870 | |
| Amounts receivable within one year | 40/41 | €76,097 | €25,187 | -€50,910 | -66.9% |
| Trade receivables | 40 | €54,894 | €20,559 | -€34,335 | -62.5% |
| Other amounts receivable | 41 | €21,203 | €4,628 | -€16,575 | -78.2% |
| Cash at bank and in hand | 54/58 | €31,820 | €50,083 | +€18,262 | +57.4% |
| Deferred charges and accrued income | 490/1 | €11,665 | €6,557 | -€5,107 | -43.8% |
| Total equity and liabilities | 10/49 | €254,700 | €207,064 | -€47,636 | -18.7% |
| Equity | 10/15 | €50,280 | €50,163 | -€117 | -0.2% |
| Contributions | 10/11 | €146,820 | €146,820 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,540 | -€98,657 | -€117 | -0.1% |
| Amounts payable | 17/49 | €204,421 | €156,901 | -€47,519 | -23.2% |
| Amounts payable after more than one year | 17 | €76,722 | €15,000 | -€61,722 | -80.4% |
| Financial debts | 170/4 | €76,722 | €15,000 | -€61,722 | -80.4% |
| Amounts payable within one year | 42/48 | €127,698 | €141,901 | +€14,203 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €16,302 | €12,722 | -€3,580 | -22.0% |
| Trade debts | 44 | €60,907 | €98,020 | +€37,113 | +60.9% |
| Suppliers | 440/4 | €60,907 | €98,020 | +€37,113 | +60.9% |
| Taxes, remuneration and social security | 45 | €35,851 | €30,939 | -€4,912 | -13.7% |
| Taxes | 450/3 | €17,743 | €13,367 | -€4,376 | -24.7% |
| Remuneration and social security | 454/9 | €18,108 | €17,572 | -€536 | -3.0% |
| Other amounts payable | 47/48 | €14,638 | €219 | -€14,418 | -98.5% |
| Remuneration, social security and pensions | 62 | €190,526 | €148,586 | -€41,940 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,866 | €27,023 | +€157 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€20,391 | - | +€20,391 | |
| Other operating charges | 640/8 | €9,080 | €6,556 | -€2,524 | -27.8% |
| Gross operating margin | 9900 | €234,776 | €187,889 | -€46,887 | -20.0% |
| Operating profit (loss) | 9901 | €28,695 | €5,724 | -€22,971 | -80.1% |
| Financial income | 75/76B | €164 | €0 | -€164 | -99.9% |
| Recurring financial income | 75 | €164 | €0 | -€164 | -99.9% |
| Financial charges | 65/66B | €7,762 | €5,697 | -€2,065 | -26.6% |
| Recurring financial charges | 65 | €7,762 | €5,697 | -€2,065 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €21,098 | €27 | -€21,070 | -99.9% |
| Income taxes | 67/77 | - | €144 | +€144 | |
| Profit (loss) for the period | 9904 | €21,098 | -€117 | -€21,214 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,098 | -€117 | -€21,214 |
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 14 October 2026 via checked.be.