CAMBUR VENTURE: 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.
CAMBUR VENTURE
Largest movements
- Cash +€32,162
up €32,162 (+84.7%), from €37,970 to €70,132
mainly Net result for the year (+€42,579) and Depreciation (+€13,465)
- Receivables within one year +€18,752
up €18,752 (+104%), from €18,014 to €36,767
of which Other amounts receivable: +€14,722
- Tangible fixed assets -€12,335
down €12,335 (-22.2%), from €55,581 to €43,246
of which Furniture and vehicles: -€11,964
- Reserves +€42,579
new in 2025: €42,579
- Debts after one year -€9,410
down €9,410 (-48.9%), from €19,250 to €9,840
- Tax, wage and social debts +€5,576
up €5,576 (+36.2%), from €15,385 to €20,962
- Other debts -€2,663
no longer reported in 2025 (was €2,663)
- Trade debts +€2,268
up €2,268 (+96.3%), from €2,354 to €4,622
- Gross operating margin -€9,081
down €9,081 (-10.1%), from €89,669 to €80,588
- Taxes +€2,625
up €2,625 (+14.5%), from €18,065 to €20,690
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 | €113,918 | €152,679 | +€38,761 | +34.0% |
| Fixed assets | 21/28 | €55,581 | €43,246 | -€12,335 | -22.2% |
| Tangible fixed assets | 22/27 | €55,581 | €43,246 | -€12,335 | -22.2% |
| Furniture and vehicles | 24 | €52,087 | €40,124 | -€11,964 | -23.0% |
| Other tangible fixed assets | 26 | €3,494 | €3,123 | -€371 | -10.6% |
| Current assets | 29/58 | €58,337 | €109,433 | +€51,096 | +87.6% |
| Amounts receivable within one year | 40/41 | €18,014 | €36,767 | +€18,752 | +104% |
| Trade receivables | 40 | €18,014 | €22,045 | +€4,031 | +22.4% |
| Other amounts receivable | 41 | - | €14,722 | +€14,722 | |
| Cash at bank and in hand | 54/58 | €37,970 | €70,132 | +€32,162 | +84.7% |
| Deferred charges and accrued income | 490/1 | €2,353 | €2,535 | +€181 | +7.7% |
| Total equity and liabilities | 10/49 | €113,918 | €152,679 | +€38,761 | +34.0% |
| Equity | 10/15 | €65,267 | €107,846 | +€42,579 | +65.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €42,579 | +€42,579 | |
| Distributable reserves | 133 | - | €42,579 | +€42,579 | |
| Profit (loss) carried forward | 14 | €62,767 | €62,767 | +€0 | 0.0% |
| Amounts payable | 17/49 | €48,651 | €44,833 | -€3,818 | -7.8% |
| Amounts payable after more than one year | 17 | €19,250 | €9,840 | -€9,410 | -48.9% |
| Financial debts | 170/4 | €19,250 | €9,840 | -€9,410 | -48.9% |
| Amounts payable within one year | 42/48 | €29,401 | €34,993 | +€5,592 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €8,999 | €9,410 | +€411 | +4.6% |
| Trade debts | 44 | €2,354 | €4,622 | +€2,268 | +96.3% |
| Suppliers | 440/4 | €2,354 | €4,622 | +€2,268 | +96.3% |
| Taxes, remuneration and social security | 45 | €15,385 | €20,962 | +€5,576 | +36.2% |
| Taxes | 450/3 | €15,385 | €20,962 | +€5,576 | +36.2% |
| Other amounts payable | 47/48 | €2,663 | - | -€2,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,754 | €13,465 | +€710 | +5.6% |
| Other operating charges | 640/8 | €2,334 | €2,316 | -€19 | -0.8% |
| Gross operating margin | 9900 | €89,669 | €80,588 | -€9,081 | -10.1% |
| Operating profit (loss) | 9901 | €74,580 | €64,808 | -€9,773 | -13.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.7% |
| Financial charges | 65/66B | €1,681 | €1,538 | -€142 | -8.5% |
| Recurring financial charges | 65 | €1,681 | €1,538 | -€142 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €72,901 | €63,269 | -€9,631 | -13.2% |
| Income taxes | 67/77 | €18,065 | €20,690 | +€2,625 | +14.5% |
| Profit (loss) for the period | 9904 | €54,836 | €42,579 | -€12,256 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,836 | €42,579 | -€12,256 | -22.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.