CAMERA REPAIR SERVICE: 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.
CAMERA REPAIR SERVICE
Largest movements
- Cash +€10,843
up €10,843 (+33.1%), from €32,730 to €43,573
mainly Net result for the year (+€8,181) and Depreciation (+€3,060)
- Tangible fixed assets -€3,060
down €3,060 (-17.4%), from €17,598 to €14,538
- Profit (loss) carried forward +€8,181
up €8,181 (+32.4%), from -€25,267 to -€17,087
- Gross operating margin -€6,296
down €6,296 (-33.8%), from €18,636 to €12,340
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 | €55,994 | €63,777 | +€7,784 | +13.9% |
| Fixed assets | 21/28 | €17,692 | €14,632 | -€3,060 | -17.3% |
| Tangible fixed assets | 22/27 | €17,598 | €14,538 | -€3,060 | -17.4% |
| Land and buildings | 22 | €17,598 | €14,538 | -€3,060 | -17.4% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €38,302 | €49,145 | +€10,843 | +28.3% |
| Stocks and contracts in progress | 3 | €4,265 | €4,265 | = | 0.0% |
| Stocks | 30/36 | €4,265 | €4,265 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,307 | €1,307 | = | 0.0% |
| Other amounts receivable | 41 | €1,307 | €1,307 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,730 | €43,573 | +€10,843 | +33.1% |
| Total equity and liabilities | 10/49 | €55,994 | €63,777 | +€7,784 | +13.9% |
| Equity | 10/15 | €36,504 | €44,685 | +€8,181 | +22.4% |
| Contributions | 10/11 | €55,987 | €55,987 | = | 0.0% |
| Reserves | 13 | €5,785 | €5,785 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €2,686 | €2,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,267 | -€17,087 | +€8,181 | +32.4% |
| Amounts payable | 17/49 | €19,489 | €19,092 | -€397 | -2.0% |
| Amounts payable within one year | 42/48 | €19,489 | €19,092 | -€397 | -2.0% |
| Trade debts | 44 | €3,204 | €2,806 | -€397 | -12.4% |
| Suppliers | 440/4 | €3,204 | €2,806 | -€397 | -12.4% |
| Taxes, remuneration and social security | 45 | €609 | €609 | = | 0.0% |
| Taxes | 450/3 | €609 | - | -€609 | |
| Remuneration and social security | 454/9 | - | €609 | +€609 | |
| Other amounts payable | 47/48 | €15,677 | €15,677 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,060 | €3,060 | = | 0.0% |
| Other operating charges | 640/8 | €1,030 | €1,061 | +€31 | +3.0% |
| Gross operating margin | 9900 | €18,636 | €12,340 | -€6,296 | -33.8% |
| Operating profit (loss) | 9901 | €14,546 | €8,219 | -€6,327 | -43.5% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,508 | €8,181 | -€6,327 | -43.6% |
| Profit (loss) for the period | 9904 | €14,508 | €8,181 | -€6,327 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,508 | €8,181 | -€6,327 | -43.6% |
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 30 October 2026 via checked.be.