CAMI DELICES: 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.
CAMI DELICES
Largest movements
- Cash +€14,870
up €14,870 (+63.6%), from €23,394 to €38,264
mainly Trade debts (+€12,323) and Tax, wage and social debts (+€10,523)
- Receivables within one year +€9,527
up €9,527 (+51.6%), from €18,477 to €28,004
of which Trade receivables: +€9,572
- Stocks and contracts +€2,118
up €2,118 (+63.9%), from €3,313 to €5,431
- Trade debts +€12,323
up €12,323 (+127%), from €9,680 to €22,003
- Tax, wage and social debts +€10,523
up €10,523 (+80.7%), from €13,046 to €23,569
of which Remuneration and social security: +€10,319
- Reserves +€3,801
up €3,801 (+76.0%), from €5,000 to €8,801
- Staff costs +€12,199
up €12,199 (+15.8%), from €77,025 to €89,224
- Gross operating margin +€10,259
up €10,259 (+11.6%), from €88,559 to €98,818
- Taxes +€4,558
up €4,558, from -€853 to €3,705
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 | €54,992 | €81,625 | +€26,633 | +48.4% |
| Fixed assets | 21/28 | €9,808 | €9,489 | -€319 | -3.3% |
| Tangible fixed assets | 22/27 | €8,808 | €8,489 | -€319 | -3.6% |
| Plant, machinery and equipment | 23 | €5,891 | €6,476 | +€585 | +9.9% |
| Furniture and vehicles | 24 | €2,640 | €1,899 | -€741 | -28.1% |
| Other tangible fixed assets | 26 | €277 | €114 | -€163 | -58.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €45,184 | €72,136 | +€26,952 | +59.6% |
| Stocks and contracts in progress | 3 | €3,313 | €5,431 | +€2,118 | +63.9% |
| Stocks | 30/36 | €3,313 | €5,431 | +€2,118 | +63.9% |
| Amounts receivable within one year | 40/41 | €18,477 | €28,004 | +€9,527 | +51.6% |
| Trade receivables | 40 | €67 | €9,639 | +€9,572 | +14,287% |
| Other amounts receivable | 41 | €18,410 | €18,365 | -€45 | -0.2% |
| Cash at bank and in hand | 54/58 | €23,394 | €38,264 | +€14,870 | +63.6% |
| Deferred charges and accrued income | 490/1 | - | €437 | +€437 | |
| Total equity and liabilities | 10/49 | €54,992 | €81,625 | +€26,633 | +48.4% |
| Equity | 10/15 | €32,252 | €36,053 | +€3,801 | +11.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €8,801 | +€3,801 | +76.0% |
| Distributable reserves | 133 | €5,000 | €8,801 | +€3,801 | +76.0% |
| Profit (loss) carried forward | 14 | €7,252 | €7,252 | = | 0.0% |
| Amounts payable | 17/49 | €22,740 | €45,572 | +€22,832 | +100% |
| Amounts payable within one year | 42/48 | €22,740 | €45,572 | +€22,832 | +100% |
| Trade debts | 44 | €9,680 | €22,003 | +€12,323 | +127% |
| Suppliers | 440/4 | €9,680 | €22,003 | +€12,323 | +127% |
| Advances received on contracts in progress | 46 | €14 | - | -€14 | |
| Taxes, remuneration and social security | 45 | €13,046 | €23,569 | +€10,523 | +80.7% |
| Taxes | 450/3 | €3,352 | €3,556 | +€204 | +6.1% |
| Remuneration and social security | 454/9 | €9,694 | €20,013 | +€10,319 | +106% |
| Remuneration, social security and pensions | 62 | €77,025 | €89,224 | +€12,199 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,090 | €2,719 | +€629 | +30.1% |
| Other operating charges | 640/8 | €946 | €148 | -€798 | -84.4% |
| Gross operating margin | 9900 | €88,559 | €98,818 | +€10,259 | +11.6% |
| Operating profit (loss) | 9901 | €8,498 | €6,727 | -€1,771 | -20.8% |
| Financial income | 75/76B | €847 | €982 | +€135 | +15.9% |
| Recurring financial income | 75 | €847 | €982 | +€135 | +15.9% |
| Financial charges | 65/66B | €348 | €203 | -€145 | -41.7% |
| Recurring financial charges | 65 | €348 | €203 | -€145 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €8,997 | €7,506 | -€1,491 | -16.6% |
| Income taxes | 67/77 | -€853 | €3,705 | +€4,558 | |
| Profit (loss) for the period | 9904 | €9,850 | €3,801 | -€6,049 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,850 | €3,801 | -€6,049 | -61.4% |
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 20 October 2026 via checked.be.