CAMBRE SERVICES: 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.
CAMBRE SERVICES
Largest movements
- Tangible fixed assets -€44,764
down €44,764 (-10.5%), from €428,121 to €383,357
of which Land and buildings: -€27,200
- Cash -€23,636
no longer reported in 2023 (was €23,636)
- Formation expenses -€10,625
no longer reported in 2023 (was €10,625)
- Receivables within one year -€6,567
down €6,567 (-22.2%), from €29,519 to €22,952
of which Other amounts receivable: -€4,045
- Debts after one year -€45,569
down €45,569 (-11.2%), from €408,108 to €362,539
- Other debts -€29,748
no longer reported in 2023 (was €29,748)
- Tax, wage and social debts -€15,005
down €15,005 (-80.0%), from €18,755 to €3,750
of which Remuneration and social security: -€9,128
- Gross operating margin -€52,937
down €52,937 (-53.3%), from €99,229 to €46,293
- Staff costs -€46,241
down €46,241 (-99.9%), from €46,282 to €41
- Depreciation -€9,932
down €9,932 (-28.6%), from €34,736 to €24,804
- Other operating charges +€6,653
up €6,653 (+100.1%), from €6,644 to €13,297
- Financial charges -€1,102
down €1,102 (-9.3%), from €11,812 to €10,710
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492,885 | €409,936 | -€82,949 | -16.8% |
| Formation expenses | 20 | €10,625 | - | -€10,625 | |
| Fixed assets | 21/28 | €428,417 | €383,653 | -€44,764 | -10.4% |
| Tangible fixed assets | 22/27 | €428,121 | €383,357 | -€44,764 | -10.5% |
| Land and buildings | 22 | €370,600 | €343,400 | -€27,200 | -7.3% |
| Plant, machinery and equipment | 23 | €57,379 | €38,516 | -€18,863 | -32.9% |
| Furniture and vehicles | 24 | €142 | €1,441 | +€1,299 | +914.1% |
| Financial fixed assets | 28 | €296 | €296 | = | 0.0% |
| Current assets | 29/58 | €53,843 | €26,283 | -€27,560 | -51.2% |
| Amounts receivable within one year | 40/41 | €29,519 | €22,952 | -€6,567 | -22.2% |
| Trade receivables | 40 | €25,474 | €22,952 | -€2,522 | -9.9% |
| Other amounts receivable | 41 | €4,045 | - | -€4,045 | |
| Current investments | 50/53 | - | €1,690 | +€1,690 | |
| Cash at bank and in hand | 54/58 | €23,636 | - | -€23,636 | |
| Deferred charges and accrued income | 490/1 | €688 | €1,641 | +€952 | +138.4% |
| Total equity and liabilities | 10/49 | €492,885 | €409,936 | -€82,949 | -16.8% |
| Equity | 10/15 | €1,568 | €4,459 | +€2,891 | +184.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,632 | -€1,741 | +€2,891 | +62.4% |
| Amounts payable | 17/49 | €491,317 | €405,477 | -€85,840 | -17.5% |
| Amounts payable after more than one year | 17 | €408,108 | €362,539 | -€45,569 | -11.2% |
| Financial debts | 170/4 | €408,108 | €362,539 | -€45,569 | -11.2% |
| Amounts payable within one year | 42/48 | €83,209 | €42,938 | -€40,271 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €32,313 | €33,495 | +€1,182 | +3.7% |
| Trade debts | 44 | €2,393 | €5,693 | +€3,300 | +137.9% |
| Suppliers | 440/4 | €2,393 | €5,693 | +€3,300 | +137.9% |
| Taxes, remuneration and social security | 45 | €18,755 | €3,750 | -€15,005 | -80.0% |
| Taxes | 450/3 | €9,627 | €3,750 | -€5,877 | -61.0% |
| Remuneration and social security | 454/9 | €9,128 | - | -€9,128 | |
| Other amounts payable | 47/48 | €29,748 | - | -€29,748 | |
| Remuneration, social security and pensions | 62 | €46,282 | €41 | -€46,241 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,736 | €24,804 | -€9,932 | -28.6% |
| Other operating charges | 640/8 | €6,644 | €13,297 | +€6,653 | +100.1% |
| Gross operating margin | 9900 | €99,229 | €46,293 | -€52,937 | -53.3% |
| Operating profit (loss) | 9901 | €11,568 | €8,150 | -€3,417 | -29.5% |
| Financial charges | 65/66B | €11,812 | €10,710 | -€1,102 | -9.3% |
| Recurring financial charges | 65 | €11,812 | €10,710 | -€1,102 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€245 | -€2,560 | -€2,315 | -945.2% |
| Profit (loss) for the period | 9904 | -€245 | -€2,560 | -€2,315 | -945.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€245 | -€2,560 | -€2,315 | -945.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.