CAMERON CONSULTING: 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.
CAMERON CONSULTING
Largest movements
- Current investments +€7.9m
new in 2026: €7.9m
- Receivables after one year -€300,000
no longer reported in 2026 (was €300,000)
- Receivables within one year -€129,596
down €129,596 (-26.8%), from €484,141 to €354,545
of which Other amounts receivable: -€278,089
- Reserves +€7.9m
up €7.9m (+921%), from €862,185 to €8.8m
of which Distributable reserves: +€8.0m
- Other debts -€427,660
no longer reported in 2026 (was €427,660)
- Tax, wage and social debts -€104,977
down €104,977 (-96.7%), from €108,548 to €3,571
of which Taxes: -€104,977
- Gross operating margin +€11.2m
up €11.2m (+2,904%), from €386,088 to €11.6m
- Taxes +€3.6m
up €3.6m (+3,277%), from €109,941 to €3.7m
From the 2024 result to the 2026 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,417,312 | €8,824,396 | +€7.4m | +523% |
| Fixed assets | 21/28 | €300,000 | €302,188 | +€2,188 | +0.7% |
| Tangible fixed assets | 22/27 | - | €2,188 | +€2,188 | |
| Furniture and vehicles | 24 | - | €2,188 | +€2,188 | |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €1,117,312 | €8,522,209 | +€7.4m | +663% |
| Amounts receivable after more than one year | 29 | €300,000 | - | -€300,000 | |
| Other amounts receivable | 291 | €300,000 | - | -€300,000 | |
| Amounts receivable within one year | 40/41 | €484,141 | €354,545 | -€129,596 | -26.8% |
| Trade receivables | 40 | €122,507 | €271,000 | +€148,493 | +121% |
| Other amounts receivable | 41 | €361,634 | €83,545 | -€278,089 | -76.9% |
| Current investments | 50/53 | - | €7,902,362 | +€7.9m | |
| Cash at bank and in hand | 54/58 | €253,869 | €182,670 | -€71,198 | -28.0% |
| Deferred charges and accrued income | 490/1 | €79,303 | €82,631 | +€3,328 | +4.2% |
| Total equity and liabilities | 10/49 | €1,417,312 | €8,824,396 | +€7.4m | +523% |
| Equity | 10/15 | €880,785 | €8,819,965 | +€7.9m | +901% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €862,185 | €8,801,365 | +€7.9m | +921% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €141,381 | €92,620 | -€48,761 | -34.5% |
| Distributable reserves | 133 | €718,944 | €8,706,885 | +€8.0m | +1,111% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €536,527 | €4,431 | -€532,096 | -99.2% |
| Amounts payable within one year | 42/48 | €536,527 | €4,431 | -€532,096 | -99.2% |
| Trade debts | 44 | €320 | €860 | +€540 | +169% |
| Suppliers | 440/4 | €320 | €860 | +€540 | +169% |
| Taxes, remuneration and social security | 45 | €108,548 | €3,571 | -€104,977 | -96.7% |
| Taxes | 450/3 | €106,669 | €1,692 | -€104,977 | -98.4% |
| Remuneration and social security | 454/9 | €1,879 | €1,879 | = | 0.0% |
| Other amounts payable | 47/48 | €427,660 | - | -€427,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,179 | +€1,179 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €386,088 | €11,597,482 | +€11.2m | +2,904% |
| Operating profit (loss) | 9901 | €385,120 | €11,595,304 | +€11.2m | +2,911% |
| Financial income | 75/76B | €38,146 | €57,865 | +€19,719 | +51.7% |
| Recurring financial income | 75 | €38,146 | €57,865 | +€19,719 | +51.7% |
| Financial charges | 65/66B | €83,389 | €803 | -€82,586 | -99.0% |
| Recurring financial charges | 65 | €83,389 | €803 | -€82,586 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €339,877 | €11,652,367 | +€11.3m | +3,328% |
| Income taxes | 67/77 | €109,941 | €3,713,187 | +€3.6m | +3,277% |
| Profit (loss) for the period | 9904 | €229,936 | €7,939,180 | +€7.7m | +3,353% |
| Transfer from tax-exempt reserves | 789 | €235,760 | €122,090 | -€113,670 | -48.2% |
| Transfer to tax-exempt reserves | 689 | €21,670 | €73,329 | +€51,659 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €444,027 | €7,987,941 | +€7.5m | +1,699% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.