CAMBRIDGE CONTINENTAL: 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.
CAMBRIDGE CONTINENTAL
Largest movements
- Current investments +€453,137
up €453,137 (+3,514%), from €12,897 to €466,034
- Tangible fixed assets -€450,653
down €450,653 (-56.5%), from €797,222 to €346,569
of which Land and buildings: -€467,720
- Receivables after one year -€250,000
down €250,000 (-20.1%), from €1.2m to €994,121
- Receivables within one year +€191,082
up €191,082 (+164%), from €116,553 to €307,635
of which Other amounts receivable: +€187,178
- Cash +€180,730
up €180,730 (+306%), from €59,007 to €239,737
mainly Net result for the year (+€411,845) and Investment in fixed assets (net) (+€393,174)
- Reserves +€146,222
up €146,222 (+8.7%), from €1.7m to €1.8m
of which Distributable reserves: +€146,222
- Other debts +€120,027
up €120,027 (+91.6%), from €131,097 to €251,124
- Debts after one year -€86,650
down €86,650 (-36.6%), from €236,501 to €149,852
- Current portion of long-term debt -€33,593
down €33,593 (-45.2%), from €74,359 to €40,765
- Gross operating margin +€84,942
up €84,942 (+16.8%), from €506,640 to €591,582
- Other operating charges +€31,316
up €31,316 (+899%), from €3,483 to €34,800
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 | €2,232,440 | €2,379,014 | +€146,574 | +6.6% |
| Fixed assets | 21/28 | €799,722 | €371,488 | -€428,234 | -53.5% |
| Tangible fixed assets | 22/27 | €797,222 | €346,569 | -€450,653 | -56.5% |
| Land and buildings | 22 | €656,027 | €188,307 | -€467,720 | -71.3% |
| Plant, machinery and equipment | 23 | €55,652 | €117,686 | +€62,033 | +111% |
| Furniture and vehicles | 24 | €85,542 | €40,576 | -€44,966 | -52.6% |
| Financial fixed assets | 28 | €2,500 | €24,918 | +€22,418 | +897% |
| Current assets | 29/58 | €1,432,718 | €2,007,527 | +€574,808 | +40.1% |
| Amounts receivable after more than one year | 29 | €1,244,121 | €994,121 | -€250,000 | -20.1% |
| Other amounts receivable | 291 | €1,244,121 | €994,121 | -€250,000 | -20.1% |
| Amounts receivable within one year | 40/41 | €116,553 | €307,635 | +€191,082 | +164% |
| Trade receivables | 40 | €140 | €4,044 | +€3,904 | +2,787% |
| Other amounts receivable | 41 | €116,413 | €303,591 | +€187,178 | +161% |
| Current investments | 50/53 | €12,897 | €466,034 | +€453,137 | +3,514% |
| Cash at bank and in hand | 54/58 | €59,007 | €239,737 | +€180,730 | +306% |
| Deferred charges and accrued income | 490/1 | €141 | - | -€141 | |
| Total equity and liabilities | 10/49 | €2,232,440 | €2,379,014 | +€146,574 | +6.6% |
| Equity | 10/15 | €1,708,162 | €1,854,384 | +€146,222 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,676,200 | €1,822,422 | +€146,222 | +8.7% |
| Tax-exempt reserves | 132 | €294,700 | €294,700 | = | 0.0% |
| Distributable reserves | 133 | €1,381,500 | €1,527,722 | +€146,222 | +10.6% |
| Profit (loss) carried forward | 14 | €19,562 | €19,562 | = | 0.0% |
| Amounts payable | 17/49 | €524,279 | €524,631 | +€352 | +0.1% |
| Amounts payable after more than one year | 17 | €236,501 | €149,852 | -€86,650 | -36.6% |
| Financial debts | 170/4 | €236,501 | €149,852 | -€86,650 | -36.6% |
| Amounts payable within one year | 42/48 | €281,950 | €374,779 | +€92,829 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €74,359 | €40,765 | -€33,593 | -45.2% |
| Trade debts | 44 | €3,759 | €7,023 | +€3,264 | +86.8% |
| Suppliers | 440/4 | €3,759 | €7,023 | +€3,264 | +86.8% |
| Taxes, remuneration and social security | 45 | €72,736 | €75,867 | +€3,132 | +4.3% |
| Taxes | 450/3 | €72,736 | €75,867 | +€3,132 | +4.3% |
| Other amounts payable | 47/48 | €131,097 | €251,124 | +€120,027 | +91.6% |
| Accrued charges and deferred income | 492/3 | €5,827 | - | -€5,827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,132 | €35,060 | -€1,072 | -3.0% |
| Other operating charges | 640/8 | €3,483 | €34,800 | +€31,316 | +899% |
| Non-recurring operating charges | 66A | €322 | €190 | -€132 | -41.0% |
| Gross operating margin | 9900 | €506,640 | €591,582 | +€84,942 | +16.8% |
| Operating profit (loss) | 9901 | €466,702 | €521,532 | +€54,830 | +11.7% |
| Financial income | 75/76B | €48,417 | €49,677 | +€1,260 | +2.6% |
| Recurring financial income | 75 | €48,417 | €49,677 | +€1,260 | +2.6% |
| Financial charges | 65/66B | €9,031 | €7,897 | -€1,134 | -12.6% |
| Recurring financial charges | 65 | €9,031 | €7,897 | -€1,134 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €506,089 | €563,312 | +€57,223 | +11.3% |
| Income taxes | 67/77 | €154,827 | €151,467 | -€3,360 | -2.2% |
| Profit (loss) for the period | 9904 | €351,262 | €411,845 | +€60,583 | +17.2% |
| Transfer to tax-exempt reserves | 689 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €246,012 | €411,845 | +€165,833 | +67.4% |
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 18 October 2026 via checked.be.