CAMI-YOU: what changed
Two fiscal 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-YOU
Largest movements
- Tangible fixed assets -€9,619
down €9,619 (-39.6%), from €24,272 to €14,653
- Cash +€3,355
up €3,355 (+26.3%), from €12,764 to €16,120
mainly Depreciation (+€10,454) and Tax, wage and social debts (+€1,688)
- Formation expenses -€835
down €835 (-39.8%), from €2,098 to €1,263
- Debts after one year -€7,866
down €7,866 (-37.5%), from €20,979 to €13,113
- Profit (loss) carried forward -€2,089
down €2,089 (-2125.8%), from -€98 to -€2,187
- Tax, wage and social debts +€1,688
up €1,688 (+25.6%), from €6,599 to €8,287
of which Taxes: +€1,688
- Other debts +€709
up €709 (+62.8%), from €1,128 to €1,836
- Depreciation +€5,462
up €5,462 (+109.4%), from €4,992 to €10,454
- Gross operating margin +€5,149
up €5,149 (+81.7%), from €6,300 to €11,450
- Taxes +€1,070
new in 2025: €1,070
- Financial charges +€660
up €660 (+125.8%), from €525 to €1,185
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.
Cash bridge derived
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 | €39,283 | €32,186 | -€7,096 | -18.1% |
| Formation expenses | 20 | €2,098 | €1,263 | -€835 | -39.8% |
| Fixed assets | 21/28 | €24,272 | €14,653 | -€9,619 | -39.6% |
| Tangible fixed assets | 22/27 | €24,272 | €14,653 | -€9,619 | -39.6% |
| Furniture and vehicles | 24 | €24,272 | €14,653 | -€9,619 | -39.6% |
| Current assets | 29/58 | €12,912 | €16,270 | +€3,358 | +26.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | -€0 | -100.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,764 | €16,120 | +€3,355 | +26.3% |
| Deferred charges and accrued income | 490/1 | €148 | €150 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €39,283 | €32,186 | -€7,096 | -18.1% |
| Equity | 10/15 | €2,902 | €813 | -€2,089 | -72.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98 | -€2,187 | -€2,089 | -2125.8% |
| Amounts payable | 17/49 | €36,381 | €31,373 | -€5,008 | -13.8% |
| Amounts payable after more than one year | 17 | €20,979 | €13,113 | -€7,866 | -37.5% |
| Financial debts | 170/4 | €20,979 | €13,113 | -€7,866 | -37.5% |
| Amounts payable within one year | 42/48 | €15,402 | €18,260 | +€2,858 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €7,559 | €7,866 | +€307 | +4.1% |
| Trade debts | 44 | €116 | €270 | +€154 | +132.7% |
| Suppliers | 440/4 | €116 | €270 | +€154 | +132.7% |
| Taxes, remuneration and social security | 45 | €6,599 | €8,287 | +€1,688 | +25.6% |
| Taxes | 450/3 | €6,599 | €8,287 | +€1,688 | +25.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,128 | €1,836 | +€709 | +62.8% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,992 | €10,454 | +€5,462 | +109.4% |
| Other operating charges | 640/8 | €881 | €829 | -€52 | -5.9% |
| Gross operating margin | 9900 | €6,300 | €11,450 | +€5,149 | +81.7% |
| Operating profit (loss) | 9901 | €426 | €166 | -€260 | -61.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €525 | €1,185 | +€660 | +125.8% |
| Recurring financial charges | 65 | €525 | €1,185 | +€660 | +125.8% |
| Profit (loss) for the period before taxes | 9903 | -€98 | -€1,019 | -€921 | -937.2% |
| Income taxes | 67/77 | - | €1,070 | +€1,070 | |
| Profit (loss) for the period | 9904 | -€98 | -€2,089 | -€1,990 | -2025.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€98 | -€2,089 | -€1,990 | -2025.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.