CAMBIQ: 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.
CAMBIQ
Largest movements
- Stocks and contracts +€79,630
up €79,630 (+16.2%), from €492,800 to €572,430
- Cash +€44,853
up €44,853 (+170.1%), from €26,363 to €71,216
mainly Net result for the year (+€124,067) and Other debts (+€117,031)
- Receivables within one year -€9,588
down €9,588 (-48.9%), from €19,588 to €10,000
of which Other amounts receivable: -€5,737
- Tangible fixed assets +€7,003
new in 2025: €7,003
- Debts after one year -€187,000
down €187,000 (-48.3%), from €387,000 to €200,000
- Reserves +€124,067
up €124,067 (+469.6%), from €26,420 to €150,487
- Other debts +€117,031
up €117,031 (+182.9%), from €63,984 to €181,015
- Tax, wage and social debts +€84,495
up €84,495 (+836.0%), from €10,107 to €94,602
- Trade debts -€14,055
down €14,055 (-38.3%), from €36,737 to €22,683
- Gross operating margin +€139,739
up €139,739 (+278.0%), from €50,260 to €189,999
- Taxes +€31,306
up €31,306 (+309.7%), from €10,107 to €41,413
- Financial charges +€9,646
up €9,646 (+76.3%), from €12,645 to €22,290
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 | €539,951 | €660,849 | +€120,898 | +22.4% |
| Fixed assets | 21/28 | €1,200 | €7,203 | +€6,003 | +500.3% |
| Tangible fixed assets | 22/27 | - | €7,003 | +€7,003 | |
| Assets under construction and advance payments | 27 | - | €7,003 | +€7,003 | |
| Financial fixed assets | 28 | €1,200 | €200 | -€1,000 | -83.3% |
| Current assets | 29/58 | €538,751 | €653,646 | +€114,895 | +21.3% |
| Stocks and contracts in progress | 3 | €492,800 | €572,430 | +€79,630 | +16.2% |
| Stocks | 30/36 | €492,800 | €572,430 | +€79,630 | +16.2% |
| Amounts receivable within one year | 40/41 | €19,588 | €10,000 | -€9,588 | -48.9% |
| Trade receivables | 40 | €13,850 | €10,000 | -€3,850 | -27.8% |
| Other amounts receivable | 41 | €5,737 | €0 | -€5,737 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,363 | €71,216 | +€44,853 | +170.1% |
| Total equity and liabilities | 10/49 | €539,951 | €660,849 | +€120,898 | +22.4% |
| Equity | 10/15 | €36,420 | €160,487 | +€124,067 | +340.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,420 | €150,487 | +€124,067 | +469.6% |
| Distributable reserves | 133 | €26,420 | €150,487 | +€124,067 | +469.6% |
| Amounts payable | 17/49 | €503,531 | €500,362 | -€3,169 | -0.6% |
| Amounts payable after more than one year | 17 | €387,000 | €200,000 | -€187,000 | -48.3% |
| Financial debts | 170/4 | €387,000 | €200,000 | -€187,000 | -48.3% |
| Amounts payable within one year | 42/48 | €114,679 | €298,300 | +€183,621 | +160.1% |
| Trade debts | 44 | €36,737 | €22,683 | -€14,055 | -38.3% |
| Suppliers | 440/4 | €36,737 | €22,683 | -€14,055 | -38.3% |
| Advances received on contracts in progress | 46 | €3,850 | €0 | -€3,850 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,107 | €94,602 | +€84,495 | +836.0% |
| Taxes | 450/3 | €10,107 | €94,602 | +€84,495 | +836.0% |
| Other amounts payable | 47/48 | €63,984 | €181,015 | +€117,031 | +182.9% |
| Accrued charges and deferred income | 492/3 | €1,852 | €2,063 | +€211 | +11.4% |
| Other operating charges | 640/8 | €1,092 | €2,228 | +€1,136 | +104.1% |
| Gross operating margin | 9900 | €50,260 | €189,999 | +€139,739 | +278.0% |
| Operating profit (loss) | 9901 | €49,168 | €187,771 | +€138,603 | +281.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.4% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.4% |
| Financial charges | 65/66B | €12,645 | €22,290 | +€9,646 | +76.3% |
| Recurring financial charges | 65 | €12,645 | €22,290 | +€9,646 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | €36,527 | €165,480 | +€128,953 | +353.0% |
| Income taxes | 67/77 | €10,107 | €41,413 | +€31,306 | +309.7% |
| Profit (loss) for the period | 9904 | €26,420 | €124,067 | +€97,648 | +369.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,420 | €124,067 | +€97,648 | +369.6% |
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 12 October 2026 via checked.be.