Cambrinus: 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.
Cambrinus
Largest movements
- Receivables within one year -€2,049
no longer reported in 2025 (was €2,049)
- Stocks and contracts +€1,517
up €1,517 (+49.5%), from €3,066 to €4,583
- Profit (loss) carried forward -€4,703
down €4,703 (-19.2%), from €24,550 to €19,847
- Tax, wage and social debts +€2,653
up €2,653 (+20.3%), from €13,093 to €15,746
of which Remuneration and social security: +€2,154
- Trade debts +€1,246
up €1,246 (+5.1%), from €24,530 to €25,775
- Staff costs +€31,638
up €31,638 (+29.3%), from €107,799 to €139,437
- Gross operating margin +€16,153
up €16,153 (+12.7%), from €127,421 to €143,575
- Taxes -€3,191
no longer reported in 2025 (was €3,191)
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 | €107,180 | €106,297 | -€883 | -0.8% |
| Fixed assets | 21/28 | €24,981 | €24,289 | -€692 | -2.8% |
| Tangible fixed assets | 22/27 | €17,934 | €17,242 | -€692 | -3.9% |
| Plant, machinery and equipment | 23 | €1,152 | €3,083 | +€1,932 | +168% |
| Furniture and vehicles | 24 | €3,163 | €2,303 | -€860 | -27.2% |
| Other tangible fixed assets | 26 | €13,620 | €11,856 | -€1,764 | -13.0% |
| Financial fixed assets | 28 | €7,047 | €7,047 | = | 0.0% |
| Current assets | 29/58 | €82,199 | €82,009 | -€190 | -0.2% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,066 | €4,583 | +€1,517 | +49.5% |
| Stocks | 30/36 | €3,066 | €4,583 | +€1,517 | +49.5% |
| Amounts receivable within one year | 40/41 | €2,049 | - | -€2,049 | |
| Other amounts receivable | 41 | €2,049 | - | -€2,049 | |
| Cash at bank and in hand | 54/58 | €64,217 | €64,492 | +€275 | +0.4% |
| Deferred charges and accrued income | 490/1 | €2,867 | €2,933 | +€66 | +2.3% |
| Total equity and liabilities | 10/49 | €107,180 | €106,297 | -€883 | -0.8% |
| Equity | 10/15 | €69,427 | €64,725 | -€4,703 | -6.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,328 | €26,328 | = | 0.0% |
| Distributable reserves | 133 | €26,328 | €26,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,550 | €19,847 | -€4,703 | -19.2% |
| Amounts payable | 17/49 | €37,753 | €41,573 | +€3,820 | +10.1% |
| Amounts payable within one year | 42/48 | €37,753 | €41,573 | +€3,820 | +10.1% |
| Trade debts | 44 | €24,530 | €25,775 | +€1,246 | +5.1% |
| Suppliers | 440/4 | €24,530 | €25,775 | +€1,246 | +5.1% |
| Taxes, remuneration and social security | 45 | €13,093 | €15,746 | +€2,653 | +20.3% |
| Taxes | 450/3 | €1,490 | €1,989 | +€499 | +33.5% |
| Remuneration and social security | 454/9 | €11,603 | €13,757 | +€2,154 | +18.6% |
| Other amounts payable | 47/48 | €130 | €51 | -€79 | -60.6% |
| Remuneration, social security and pensions | 62 | €107,799 | €139,437 | +€31,638 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,649 | €3,822 | +€173 | +4.8% |
| Other operating charges | 640/8 | €4,919 | €5,030 | +€111 | +2.3% |
| Gross operating margin | 9900 | €127,421 | €143,575 | +€16,153 | +12.7% |
| Operating profit (loss) | 9901 | €11,054 | -€4,715 | -€15,769 | |
| Financial income | 75/76B | €284 | €284 | +€0 | 0.0% |
| Recurring financial income | 75 | €284 | €284 | +€0 | 0.0% |
| Financial charges | 65/66B | €1,324 | €272 | -€1,052 | -79.5% |
| Recurring financial charges | 65 | €1,324 | €272 | -€1,052 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | €10,014 | -€4,703 | -€14,717 | |
| Income taxes | 67/77 | €3,191 | - | -€3,191 | |
| Profit (loss) for the period | 9904 | €6,824 | -€4,703 | -€11,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,824 | -€4,703 | -€11,526 |
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.