CAMEMBIERE: 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.
CAMEMBIERE
Largest movements
- Receivables within one year +€2,728
up €2,728 (+5.0%), from €54,310 to €57,038
- Trade debts +€2,573
up €2,573 (+24.3%), from €10,608 to €13,181
- Gross operating margin +€1,729
up €1,729 (+38.2%), from -€4,524 to -€2,795
- Financial income +€571
up €571 (+20.3%), from €2,813 to €3,383
- Financial charges +€172
up €172 (+319%), from €54 to €226
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,311 | €57,039 | +€2,727 | +5.0% |
| Current assets | 29/58 | €54,311 | €57,039 | +€2,727 | +5.0% |
| Amounts receivable within one year | 40/41 | €54,310 | €57,038 | +€2,728 | +5.0% |
| Other amounts receivable | 41 | €54,310 | €57,038 | +€2,728 | +5.0% |
| Cash at bank and in hand | 54/58 | €1 | €1 | -€1 | -40.8% |
| Total equity and liabilities | 10/49 | €54,311 | €57,039 | +€2,727 | +5.0% |
| Equity | 10/15 | €30,229 | €30,086 | -€143 | -0.5% |
| Contributions | 10/11 | €27,800 | €27,800 | = | 0.0% |
| Reserves | 13 | €2,780 | €2,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,780 | €2,780 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,780 | €2,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351 | -€494 | -€143 | -40.8% |
| Amounts payable | 17/49 | €24,083 | €26,953 | +€2,870 | +11.9% |
| Amounts payable within one year | 42/48 | €24,083 | €26,711 | +€2,628 | +10.9% |
| Trade debts | 44 | €10,608 | €13,181 | +€2,573 | +24.3% |
| Suppliers | 440/4 | €10,608 | €13,181 | +€2,573 | +24.3% |
| Taxes, remuneration and social security | 45 | €13,474 | €13,530 | +€56 | +0.4% |
| Taxes | 450/3 | €13,474 | €13,530 | +€56 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €242 | +€242 | |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€4,524 | -€2,795 | +€1,729 | +38.2% |
| Operating profit (loss) | 9901 | -€5,017 | -€3,300 | +€1,717 | +34.2% |
| Financial income | 75/76B | €2,813 | €3,383 | +€571 | +20.3% |
| Recurring financial income | 75 | €2,813 | €3,383 | +€571 | +20.3% |
| Financial charges | 65/66B | €54 | €226 | +€172 | +319% |
| Recurring financial charges | 65 | €54 | €226 | +€172 | +319% |
| Profit (loss) for the period before taxes | 9903 | -€2,259 | -€143 | +€2,115 | +93.7% |
| Profit (loss) for the period | 9904 | -€2,259 | -€143 | +€2,115 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,259 | -€143 | +€2,115 | +93.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.