CAMBRURE: 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.
CAMBRURE
Largest movements
- Cash -€45,919
down €45,919 (-78.9%), from €58,233 to €12,315
mainly Debts after one year (-€84,964) and Current portion of long-term debt (-€75,098)
- Tangible fixed assets -€35,547
down €35,547 (-2.7%), from €1.3m to €1.3m
of which Land and buildings: -€22,727
- Debts after one year -€84,964
down €84,964 (-8.9%), from €956,459 to €871,495
- Current portion of long-term debt -€75,098
down €75,098 (-45.7%), from €164,175 to €89,077
- Reserves +€65,965
up €65,965 (+455.4%), from €14,484 to €80,450
- Short-term financial debts +€50,454
new in 2026: €50,454
- Tax, wage and social debts -€33,164
down €33,164 (-96.3%), from €34,446 to €1,282
- Gross operating margin +€59,454
up €59,454 (+52.9%), from €112,436 to €171,889
- Taxes +€23,368
up €23,368 (+315.1%), from €7,416 to €30,784
- Financial charges -€14,731
down €14,731 (-35.0%), from €42,072 to €27,341
From the 2025 result to the 2026 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
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,357,524 | €1,282,173 | -€75,351 | -5.6% |
| Fixed assets | 21/28 | €1,296,350 | €1,260,804 | -€35,547 | -2.7% |
| Tangible fixed assets | 22/27 | €1,296,350 | €1,260,804 | -€35,547 | -2.7% |
| Land and buildings | 22 | €1,205,814 | €1,183,087 | -€22,727 | -1.9% |
| Plant, machinery and equipment | 23 | €90,536 | €77,717 | -€12,820 | -14.2% |
| Current assets | 29/58 | €61,173 | €21,369 | -€39,804 | -65.1% |
| Amounts receivable within one year | 40/41 | €2,940 | €9,055 | +€6,115 | +208.0% |
| Trade receivables | 40 | €2,940 | €8,838 | +€5,898 | +200.6% |
| Other amounts receivable | 41 | - | €216 | +€216 | |
| Cash at bank and in hand | 54/58 | €58,233 | €12,315 | -€45,919 | -78.9% |
| Total equity and liabilities | 10/49 | €1,357,524 | €1,282,173 | -€75,351 | -5.6% |
| Equity | 10/15 | €103,657 | €169,623 | +€65,965 | +63.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,484 | €80,450 | +€65,965 | +455.4% |
| Distributable reserves | 133 | €14,484 | €80,450 | +€65,965 | +455.4% |
| Profit (loss) carried forward | 14 | €70,581 | €70,581 | = | 0.0% |
| Amounts payable | 17/49 | €1,253,866 | €1,112,550 | -€141,316 | -11.3% |
| Amounts payable after more than one year | 17 | €956,459 | €871,495 | -€84,964 | -8.9% |
| Financial debts | 170/4 | €956,459 | €871,495 | -€84,964 | -8.9% |
| Amounts payable within one year | 42/48 | €297,407 | €240,899 | -€56,508 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €164,175 | €89,077 | -€75,098 | -45.7% |
| Financial debts | 43 | - | €50,454 | +€50,454 | |
| Other loans | 439 | - | €50,454 | +€50,454 | |
| Trade debts | 44 | €3,187 | €3,287 | +€100 | +3.1% |
| Suppliers | 440/4 | €3,187 | €3,287 | +€100 | +3.1% |
| Taxes, remuneration and social security | 45 | €34,446 | €1,282 | -€33,164 | -96.3% |
| Taxes | 450/3 | €34,446 | €1,282 | -€33,164 | -96.3% |
| Other amounts payable | 47/48 | €95,599 | €96,799 | +€1,200 | +1.3% |
| Accrued charges and deferred income | 492/3 | - | €155 | +€155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,547 | €35,547 | = | 0.0% |
| Other operating charges | 640/8 | €12,917 | €12,252 | -€664 | -5.1% |
| Gross operating margin | 9900 | €112,436 | €171,889 | +€59,454 | +52.9% |
| Operating profit (loss) | 9901 | €63,972 | €124,090 | +€60,118 | +94.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €42,072 | €27,341 | -€14,731 | -35.0% |
| Recurring financial charges | 65 | €42,072 | €27,341 | -€14,731 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €21,900 | €96,749 | +€74,849 | +341.8% |
| Income taxes | 67/77 | €7,416 | €30,784 | +€23,368 | +315.1% |
| Profit (loss) for the period | 9904 | €14,484 | €65,965 | +€51,481 | +355.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,484 | €65,965 | +€51,481 | +355.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.