CAME 202: 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.
CAME 202
Largest movements
- Stocks and contracts +€11,400
up €11,400 (+58.6%), from €19,454 to €30,854
- Receivables within one year -€3,232
down €3,232 (-99.1%), from €3,263 to €30
of which Other amounts receivable: -€3,263
- Tangible fixed assets -€3,200
down €3,200 (-20.7%), from €15,463 to €12,263
- Other debts +€5,118
up €5,118 (+23.2%), from €22,081 to €27,200
- Profit (loss) carried forward -€977
down €977 (-33.6%), from €2,910 to €1,933
- Staff costs +€10,641
up €10,641 (+183%), from €5,800 to €16,441
- Gross operating margin +€3,475
up €3,475 (+19.9%), from €17,492 to €20,967
- Depreciation -€1,337
down €1,337 (-29.5%), from €4,537 to €3,200
- Financial charges -€1,072
down €1,072 (-47.1%), from €2,277 to €1,205
- Taxes -€870
down €870 (-44.2%), from €1,968 to €1,098
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 | €53,089 | €58,387 | +€5,298 | +10.0% |
| Fixed assets | 21/28 | €20,073 | €16,873 | -€3,200 | -15.9% |
| Tangible fixed assets | 22/27 | €15,463 | €12,263 | -€3,200 | -20.7% |
| Plant, machinery and equipment | 23 | €15,463 | €12,263 | -€3,200 | -20.7% |
| Financial fixed assets | 28 | €4,610 | €4,610 | = | 0.0% |
| Current assets | 29/58 | €33,016 | €41,514 | +€8,498 | +25.7% |
| Stocks and contracts in progress | 3 | €19,454 | €30,854 | +€11,400 | +58.6% |
| Stocks | 30/36 | €19,454 | €30,854 | +€11,400 | +58.6% |
| Amounts receivable within one year | 40/41 | €3,263 | €30 | -€3,232 | -99.1% |
| Trade receivables | 40 | - | €30 | +€30 | |
| Other amounts receivable | 41 | €3,263 | - | -€3,263 | |
| Cash at bank and in hand | 54/58 | €9,939 | €10,219 | +€281 | +2.8% |
| Deferred charges and accrued income | 490/1 | €360 | €410 | +€49 | +13.7% |
| Total equity and liabilities | 10/49 | €53,089 | €58,387 | +€5,298 | +10.0% |
| Equity | 10/15 | €22,910 | €21,933 | -€977 | -4.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,910 | €1,933 | -€977 | -33.6% |
| Amounts payable | 17/49 | €30,179 | €36,453 | +€6,275 | +20.8% |
| Amounts payable within one year | 42/48 | €30,179 | €36,453 | +€6,275 | +20.8% |
| Trade debts | 44 | €1,189 | €1,762 | +€573 | +48.2% |
| Suppliers | 440/4 | €1,189 | €1,762 | +€573 | +48.2% |
| Taxes, remuneration and social security | 45 | €6,908 | €7,492 | +€584 | +8.4% |
| Taxes | 450/3 | €6,049 | €5,015 | -€1,034 | -17.1% |
| Remuneration and social security | 454/9 | €859 | €2,477 | +€1,618 | +188% |
| Other amounts payable | 47/48 | €22,081 | €27,200 | +€5,118 | +23.2% |
| Remuneration, social security and pensions | 62 | €5,800 | €16,441 | +€10,641 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,537 | €3,200 | -€1,337 | -29.5% |
| Gross operating margin | 9900 | €17,492 | €20,967 | +€3,475 | +19.9% |
| Operating profit (loss) | 9901 | €7,155 | €1,326 | -€5,829 | -81.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,277 | €1,205 | -€1,072 | -47.1% |
| Recurring financial charges | 65 | €2,277 | €1,205 | -€1,072 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €4,878 | €121 | -€4,757 | -97.5% |
| Income taxes | 67/77 | €1,968 | €1,098 | -€870 | -44.2% |
| Profit (loss) for the period | 9904 | €2,910 | -€977 | -€3,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,910 | -€977 | -€3,887 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.