Cambium MA: 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.
Cambium MA
Largest movements
- Receivables within one year +€53,840
up €53,840 (+130%), from €41,509 to €95,350
of which Trade receivables: +€52,568
- Tangible fixed assets -€5,058
down €5,058 (-27.3%), from €18,512 to €13,453
of which Furniture and vehicles: -€4,795
- Cash -€2,847
down €2,847 (-31.4%), from €9,071 to €6,224
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€53,840)
- Deferred charges and accrued income -€1,366
down €1,366 (-40.6%), from €3,366 to €2,000
- Other debts +€65,000
up €65,000 (+6,970%), from €933 to €65,933
- Profit (loss) carried forward -€17,427
down €17,427 (-47.3%), from €36,811 to €19,384
- Current portion of long-term debt -€6,748
down €6,748 (-55.1%), from €12,242 to €5,494
- Tax, wage and social debts +€3,152
up €3,152 (+19.8%), from €15,945 to €19,097
- Gross operating margin +€44,934
up €44,934 (+195%), from €23,042 to €67,976
- Taxes +€10,719
up €10,719 (+250%), from €4,281 to €15,000
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 | €72,458 | €117,027 | +€44,569 | +61.5% |
| Fixed assets | 21/28 | €18,512 | €13,453 | -€5,058 | -27.3% |
| Tangible fixed assets | 22/27 | €18,512 | €13,453 | -€5,058 | -27.3% |
| Plant, machinery and equipment | 23 | €578 | €314 | -€263 | -45.6% |
| Furniture and vehicles | 24 | €17,934 | €13,139 | -€4,795 | -26.7% |
| Current assets | 29/58 | €53,946 | €103,573 | +€49,627 | +92.0% |
| Amounts receivable within one year | 40/41 | €41,509 | €95,350 | +€53,840 | +130% |
| Trade receivables | 40 | €41,509 | €94,078 | +€52,568 | +127% |
| Other amounts receivable | 41 | - | €1,272 | +€1,272 | |
| Cash at bank and in hand | 54/58 | €9,071 | €6,224 | -€2,847 | -31.4% |
| Deferred charges and accrued income | 490/1 | €3,366 | €2,000 | -€1,366 | -40.6% |
| Total equity and liabilities | 10/49 | €72,458 | €117,027 | +€44,569 | +61.5% |
| Equity | 10/15 | €41,811 | €24,384 | -€17,427 | -41.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,811 | €19,384 | -€17,427 | -47.3% |
| Amounts payable | 17/49 | €30,647 | €92,643 | +€61,996 | +202% |
| Amounts payable within one year | 42/48 | €30,647 | €92,643 | +€61,996 | +202% |
| Current portion of amounts payable after more than one year | 42 | €12,242 | €5,494 | -€6,748 | -55.1% |
| Trade debts | 44 | €1,528 | €2,120 | +€592 | +38.8% |
| Suppliers | 440/4 | €1,528 | €2,120 | +€592 | +38.8% |
| Taxes, remuneration and social security | 45 | €15,945 | €19,097 | +€3,152 | +19.8% |
| Taxes | 450/3 | €15,945 | €19,097 | +€3,152 | +19.8% |
| Other amounts payable | 47/48 | €933 | €65,933 | +€65,000 | +6,970% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,346 | €5,058 | -€288 | -5.4% |
| Other operating charges | 640/8 | €320 | €277 | -€43 | -13.5% |
| Gross operating margin | 9900 | €23,042 | €67,976 | +€44,934 | +195% |
| Operating profit (loss) | 9901 | €17,376 | €62,641 | +€45,265 | +261% |
| Financial income | 75/76B | €0 | €0 | -€0 | -71.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -71.4% |
| Financial charges | 65/66B | €5 | €68 | +€63 | +1,408% |
| Recurring financial charges | 65 | €5 | €68 | +€63 | +1,408% |
| Profit (loss) for the period before taxes | 9903 | €17,371 | €62,573 | +€45,201 | +260% |
| Income taxes | 67/77 | €4,281 | €15,000 | +€10,719 | +250% |
| Profit (loss) for the period | 9904 | €13,091 | €47,573 | +€34,482 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €13,091 | €47,573 | +€34,482 | +263% |
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 19 October 2026 via checked.be.