CAMBRILS: 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.
CAMBRILS
Largest movements
- Receivables within one year -€78,589
down €78,589 (-26.8%), from €293,648 to €215,059
of which Trade receivables: -€57,285
- Cash +€38,740
up €38,740 (+25.7%), from €150,927 to €189,667
mainly Advances received (+€158,031) and Depreciation (+€84,616)
- Stocks and contracts -€38,425
down €38,425 (-19.1%), from €201,644 to €163,219
- Tangible fixed assets +€24,018
up €24,018 (+7.0%), from €343,987 to €368,005
of which Furniture and vehicles: +€60,948
- Other debts -€270,318
down €270,318 (-61.3%), from €441,303 to €170,985
- Advances received +€158,031
new in 2025: €158,031
- Reserves +€47,329
up €47,329 (+19.8%), from €238,639 to €285,968
- Debts after one year +€40,366
up €40,366 (+84.9%), from €47,524 to €87,890
- Trade debts -€27,912
down €27,912 (-19.8%), from €140,786 to €112,874
- Gross operating margin +€6,373
up €6,373 (+1.7%), from €366,430 to €372,803
- Financial charges -€4,500
down €4,500 (-16.9%), from €26,582 to €22,082
- Financial income -€3,921
down €3,921 (-7.5%), from €52,131 to €48,211
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 | €1,120,207 | €1,072,450 | -€47,757 | -4.3% |
| Fixed assets | 21/28 | €343,987 | €368,005 | +€24,018 | +7.0% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €343,987 | €368,005 | +€24,018 | +7.0% |
| Plant, machinery and equipment | 23 | €18,015 | €9,094 | -€8,921 | -49.5% |
| Furniture and vehicles | 24 | €38,565 | €99,513 | +€60,948 | +158% |
| Other tangible fixed assets | 26 | €287,406 | €259,398 | -€28,009 | -9.7% |
| Current assets | 29/58 | €776,220 | €704,445 | -€71,774 | -9.2% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Other amounts receivable | 291 | €130,000 | €130,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €201,644 | €163,219 | -€38,425 | -19.1% |
| Stocks | 30/36 | €201,644 | €163,219 | -€38,425 | -19.1% |
| Amounts receivable within one year | 40/41 | €293,648 | €215,059 | -€78,589 | -26.8% |
| Trade receivables | 40 | €272,009 | €214,724 | -€57,285 | -21.1% |
| Other amounts receivable | 41 | €21,639 | €335 | -€21,304 | -98.5% |
| Cash at bank and in hand | 54/58 | €150,927 | €189,667 | +€38,740 | +25.7% |
| Deferred charges and accrued income | 490/1 | - | €6,500 | +€6,500 | |
| Total equity and liabilities | 10/49 | €1,120,207 | €1,072,450 | -€47,757 | -4.3% |
| Equity | 10/15 | €398,674 | €446,003 | +€47,329 | +11.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €238,639 | €285,968 | +€47,329 | +19.8% |
| Distributable reserves | 133 | €238,639 | €285,968 | +€47,329 | +19.8% |
| Profit (loss) carried forward | 14 | €60,035 | €60,035 | = | 0.0% |
| Amounts payable | 17/49 | €721,532 | €626,447 | -€95,086 | -13.2% |
| Amounts payable after more than one year | 17 | €47,524 | €87,890 | +€40,366 | +84.9% |
| Financial debts | 170/4 | €47,524 | €87,890 | +€40,366 | +84.9% |
| Amounts payable within one year | 42/48 | €649,910 | €532,864 | -€117,047 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €27,920 | €36,020 | +€8,100 | +29.0% |
| Trade debts | 44 | €140,786 | €112,874 | -€27,912 | -19.8% |
| Suppliers | 440/4 | €140,786 | €112,874 | -€27,912 | -19.8% |
| Advances received on contracts in progress | 46 | - | €158,031 | +€158,031 | |
| Taxes, remuneration and social security | 45 | €39,902 | €54,954 | +€15,052 | +37.7% |
| Taxes | 450/3 | €9,875 | €9,636 | -€239 | -2.4% |
| Remuneration and social security | 454/9 | €30,027 | €45,318 | +€15,292 | +50.9% |
| Other amounts payable | 47/48 | €441,303 | €170,985 | -€270,318 | -61.3% |
| Accrued charges and deferred income | 492/3 | €24,098 | €5,693 | -€18,405 | -76.4% |
| Remuneration, social security and pensions | 62 | €243,332 | €243,140 | -€192 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,209 | €84,616 | -€593 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,988 | -€8,600 | +€3,388 | +28.3% |
| Other operating charges | 640/8 | €13,150 | €11,978 | -€1,172 | -8.9% |
| Gross operating margin | 9900 | €366,430 | €372,803 | +€6,373 | +1.7% |
| Operating profit (loss) | 9901 | €36,726 | €41,669 | +€4,943 | +13.5% |
| Financial income | 75/76B | €52,131 | €48,211 | -€3,921 | -7.5% |
| Recurring financial income | 75 | €52,131 | €48,211 | -€3,921 | -7.5% |
| Financial charges | 65/66B | €26,582 | €22,082 | -€4,500 | -16.9% |
| Recurring financial charges | 65 | €26,582 | €22,082 | -€4,500 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €62,275 | €67,797 | +€5,522 | +8.9% |
| Income taxes | 67/77 | €18,766 | €20,468 | +€1,702 | +9.1% |
| Profit (loss) for the period | 9904 | €43,509 | €47,329 | +€3,820 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,509 | €47,329 | +€3,820 | +8.8% |
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.