çameria: 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.
çameria
Largest movements
- Tangible fixed assets +€40,783
new in 2025: €40,783
- Cash -€21,664
down €21,664 (-45.9%), from €47,227 to €25,563
mainly Investment in fixed assets (net) (-€45,846) and Trade debts (-€8,283)
- Receivables within one year +€2,940
up €2,940 (+9.7%), from €30,405 to €33,346
of which Trade receivables: +€1,526
- Deferred charges and accrued income -€1,325
no longer reported in 2025 (was €1,325)
- Reserves +€39,605
up €39,605 (+116,621%), from €34 to €39,638
of which Distributable reserves: +€39,605
- Profit (loss) carried forward -€29,876
down €29,876 (-100%), from €29,876 to €0
- Debts after one year +€21,087
new in 2025: €21,087
- Trade debts -€8,283
down €8,283 (-73.0%), from €11,351 to €3,068
- Tax, wage and social debts -€5,738
down €5,738 (-29.6%), from €19,411 to €13,673
of which Remuneration and social security: -€8,400
- Gross operating margin -€17,913
down €17,913 (-47.4%), from €37,773 to €19,860
- Taxes -€8,139
down €8,139 (-74.6%), from €10,906 to €2,767
- Depreciation +€4,063
new in 2025: €4,063
- Other operating charges -€1,358
down €1,358 (-38.1%), from €3,565 to €2,207
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 | €79,407 | €101,142 | +€21,735 | +27.4% |
| Fixed assets | 21/28 | - | €41,783 | +€41,783 | |
| Tangible fixed assets | 22/27 | - | €40,783 | +€40,783 | |
| Furniture and vehicles | 24 | - | €40,783 | +€40,783 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €79,407 | €59,359 | -€20,048 | -25.2% |
| Stocks and contracts in progress | 3 | €450 | €450 | = | 0.0% |
| Stocks | 30/36 | €450 | €450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,405 | €33,346 | +€2,940 | +9.7% |
| Trade receivables | 40 | €126 | €1,653 | +€1,526 | +1,207% |
| Other amounts receivable | 41 | €30,279 | €31,693 | +€1,414 | +4.7% |
| Cash at bank and in hand | 54/58 | €47,227 | €25,563 | -€21,664 | -45.9% |
| Deferred charges and accrued income | 490/1 | €1,325 | - | -€1,325 | |
| Total equity and liabilities | 10/49 | €79,407 | €101,142 | +€21,735 | +27.4% |
| Equity | 10/15 | €48,510 | €58,238 | +€9,728 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34 | €39,638 | +€39,605 | +116,621% |
| Non-distributable reserves | 130/1 | €34 | €34 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34 | €34 | = | 0.0% |
| Distributable reserves | 133 | - | €39,605 | +€39,605 | |
| Profit (loss) carried forward | 14 | €29,876 | €0 | -€29,876 | -100% |
| Amounts payable | 17/49 | €30,897 | €42,903 | +€12,006 | +38.9% |
| Amounts payable after more than one year | 17 | - | €21,087 | +€21,087 | |
| Financial debts | 170/4 | - | €21,087 | +€21,087 | |
| Amounts payable within one year | 42/48 | €30,897 | €21,816 | -€9,080 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,941 | +€4,941 | |
| Trade debts | 44 | €11,351 | €3,068 | -€8,283 | -73.0% |
| Suppliers | 440/4 | €11,351 | €3,068 | -€8,283 | -73.0% |
| Advances received on contracts in progress | 46 | €134 | €134 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,411 | €13,673 | -€5,738 | -29.6% |
| Taxes | 450/3 | €11,011 | €13,673 | +€2,662 | +24.2% |
| Remuneration and social security | 454/9 | €8,400 | - | -€8,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,063 | +€4,063 | |
| Other operating charges | 640/8 | €3,565 | €2,207 | -€1,358 | -38.1% |
| Gross operating margin | 9900 | €37,773 | €19,860 | -€17,913 | -47.4% |
| Operating profit (loss) | 9901 | €34,208 | €13,590 | -€20,618 | -60.3% |
| Financial charges | 65/66B | €758 | €1,095 | +€337 | +44.5% |
| Recurring financial charges | 65 | €758 | €1,095 | +€337 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €33,451 | €12,495 | -€20,955 | -62.6% |
| Income taxes | 67/77 | €10,906 | €2,767 | -€8,139 | -74.6% |
| Profit (loss) for the period | 9904 | €22,544 | €9,728 | -€12,816 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,544 | €9,728 | -€12,816 | -56.8% |
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.