CAMIANA: 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.
CAMIANA
Largest movements
- Stocks and contracts -€1,282
down €1,282 (-11.8%), from €10,850 to €9,568
- Cash -€916
down €916 (-1.6%), from €57,325 to €56,409
mainly Net result for the year (-€4,461) and Tax, wage and social debts (-€577)
- Profit (loss) carried forward -€4,461
down €4,461 (-22.6%), from €19,767 to €15,305
- Trade debts +€898
up €898 (+39.1%), from €2,298 to €3,196
- Advances received +€853
new in 2025: €853
- Depreciation -€2,324
down €2,324 (-74.1%), from €3,137 to €813
- Taxes +€1,500
up €1,500, from -€672 to €827
- Other operating charges +€1,343
up €1,343 (+86.5%), from €1,552 to €2,895
- Gross operating margin -€296
down €296 (-9.2%), from €3,219 to €2,923
- Staff costs -€61
down €61 (-24.7%), from €247 to €186
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 | €75,855 | €72,566 | -€3,288 | -4.3% |
| Fixed assets | 21/28 | €3,673 | €2,860 | -€813 | -22.1% |
| Intangible fixed assets | 21 | €3,375 | €2,625 | -€750 | -22.2% |
| Tangible fixed assets | 22/27 | €298 | €235 | -€63 | -21.1% |
| Plant, machinery and equipment | 23 | €298 | €235 | -€63 | -21.1% |
| Current assets | 29/58 | €72,182 | €69,707 | -€2,475 | -3.4% |
| Stocks and contracts in progress | 3 | €10,850 | €9,568 | -€1,282 | -11.8% |
| Stocks | 30/36 | €10,850 | €9,568 | -€1,282 | -11.8% |
| Amounts receivable within one year | 40/41 | €4,007 | €3,730 | -€277 | -6.9% |
| Trade receivables | 40 | €328 | €840 | +€513 | +157% |
| Other amounts receivable | 41 | €3,679 | €2,889 | -€790 | -21.5% |
| Cash at bank and in hand | 54/58 | €57,325 | €56,409 | -€916 | -1.6% |
| Total equity and liabilities | 10/49 | €75,855 | €72,566 | -€3,288 | -4.3% |
| Equity | 10/15 | €69,767 | €65,305 | -€4,461 | -6.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | €19,767 | €15,305 | -€4,461 | -22.6% |
| Amounts payable | 17/49 | €6,088 | €7,261 | +€1,173 | +19.3% |
| Amounts payable within one year | 42/48 | €6,088 | €7,261 | +€1,173 | +19.3% |
| Trade debts | 44 | €2,298 | €3,196 | +€898 | +39.1% |
| Suppliers | 440/4 | €2,298 | €3,196 | +€898 | +39.1% |
| Advances received on contracts in progress | 46 | - | €853 | +€853 | |
| Taxes, remuneration and social security | 45 | €3,790 | €3,213 | -€577 | -15.2% |
| Taxes | 450/3 | €3,790 | €3,213 | -€577 | -15.2% |
| Remuneration, social security and pensions | 62 | €247 | €186 | -€61 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,137 | €813 | -€2,324 | -74.1% |
| Other operating charges | 640/8 | €1,552 | €2,895 | +€1,343 | +86.5% |
| Gross operating margin | 9900 | €3,219 | €2,923 | -€296 | -9.2% |
| Operating profit (loss) | 9901 | -€1,718 | -€971 | +€747 | +43.5% |
| Financial income | 75/76B | €149 | €202 | +€53 | +35.8% |
| Recurring financial income | 75 | €149 | €202 | +€53 | +35.8% |
| Financial charges | 65/66B | €2,835 | €2,865 | +€30 | +1.1% |
| Recurring financial charges | 65 | €2,835 | €2,865 | +€30 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,404 | -€3,634 | +€770 | +17.5% |
| Income taxes | 67/77 | -€672 | €827 | +€1,500 | |
| Profit (loss) for the period | 9904 | -€3,731 | -€4,461 | -€730 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,731 | -€4,461 | -€730 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.