Cameragraaf: 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.
Cameragraaf
Largest movements
- Receivables within one year +€6,128
up €6,128 (+114%), from €5,382 to €11,510
of which Trade receivables: +€6,318
- Tangible fixed assets +€1,987
up €1,987 (+59.2%), from €3,355 to €5,342
of which Furniture and vehicles: +€2,808
- Cash +€1,767
up €1,767 (+889%), from €199 to €1,966
mainly Net result for the year (+€13,823) and Depreciation (+€2,226)
- Reserves +€10,221
new in 2025: €10,221
- Trade debts -€4,743
down €4,743 (-74.0%), from €6,412 to €1,669
- Profit (loss) carried forward +€3,602
no longer reported in 2025 (was -€3,602)
- Tax, wage and social debts +€735
up €735 (+20.3%), from €3,625 to €4,360
- Gross operating margin +€23,102
up €23,102, from -€2,288 to €20,814
- Taxes +€4,360
new in 2025: €4,360
- Depreciation +€1,473
up €1,473 (+196%), from €753 to €2,226
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 | €8,935 | €18,817 | +€9,882 | +111% |
| Fixed assets | 21/28 | €3,355 | €5,342 | +€1,987 | +59.2% |
| Tangible fixed assets | 22/27 | €3,355 | €5,342 | +€1,987 | +59.2% |
| Plant, machinery and equipment | 23 | €3,355 | €2,533 | -€822 | -24.5% |
| Furniture and vehicles | 24 | - | €2,808 | +€2,808 | |
| Current assets | 29/58 | €5,580 | €13,476 | +€7,895 | +141% |
| Amounts receivable within one year | 40/41 | €5,382 | €11,510 | +€6,128 | +114% |
| Trade receivables | 40 | €4,392 | €10,711 | +€6,318 | +144% |
| Other amounts receivable | 41 | €989 | €799 | -€190 | -19.2% |
| Cash at bank and in hand | 54/58 | €199 | €1,966 | +€1,767 | +889% |
| Total equity and liabilities | 10/49 | €8,935 | €18,817 | +€9,882 | +111% |
| Equity | 10/15 | -€1,102 | €12,721 | +€13,823 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €10,221 | +€10,221 | |
| Distributable reserves | 133 | - | €10,221 | +€10,221 | |
| Profit (loss) carried forward | 14 | -€3,602 | - | +€3,602 | |
| Amounts payable | 17/49 | €10,037 | €6,096 | -€3,941 | -39.3% |
| Amounts payable within one year | 42/48 | €10,037 | €6,096 | -€3,941 | -39.3% |
| Trade debts | 44 | €6,412 | €1,669 | -€4,743 | -74.0% |
| Suppliers | 440/4 | €6,412 | €1,669 | -€4,743 | -74.0% |
| Taxes, remuneration and social security | 45 | €3,625 | €4,360 | +€735 | +20.3% |
| Taxes | 450/3 | €3,625 | €4,360 | +€735 | +20.3% |
| Other amounts payable | 47/48 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €2,226 | +€1,473 | +196% |
| Other operating charges | 640/8 | €131 | €135 | +€4 | +2.8% |
| Gross operating margin | 9900 | -€2,288 | €20,814 | +€23,102 | |
| Operating profit (loss) | 9901 | -€3,172 | €18,454 | +€21,625 | |
| Financial income | 75/76B | €11 | €97 | +€86 | +785% |
| Recurring financial income | 75 | €11 | €97 | +€86 | +785% |
| Financial charges | 65/66B | €442 | €368 | -€74 | -16.7% |
| Recurring financial charges | 65 | €442 | €368 | -€74 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,602 | €18,183 | +€21,785 | |
| Income taxes | 67/77 | - | €4,360 | +€4,360 | |
| Profit (loss) for the period | 9904 | -€3,602 | €13,823 | +€17,425 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,602 | €13,823 | +€17,425 |
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 19 October 2026 via checked.be.