Camijohn: 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.
Camijohn
Largest movements
- Cash +€22,419
up €22,419 (+80.3%), from €27,923 to €50,342
mainly Net result for the year (+€35,030) and Investment in fixed assets (net) (+€18,462)
- Tangible fixed assets -€19,745
down €19,745 (-75.6%), from €26,114 to €6,369
of which Leasing and similar rights: -€19,513
- Receivables within one year +€13,298
up €13,298 (+174.1%), from €7,636 to €20,934
of which Other amounts receivable: +€13,566
- Reserves +€35,030
up €35,030 (+98.0%), from €35,733 to €70,763
- Debts after one year -€10,367
no longer reported in 2025 (was €10,367)
- Current portion of long-term debt -€7,869
no longer reported in 2025 (was €7,869)
- Other debts -€3,448
no longer reported in 2025 (was €3,448)
- Tax, wage and social debts +€2,717
up €2,717 (+191.3%), from €1,421 to €4,138
of which Taxes: +€3,217
- Depreciation -€7,845
down €7,845 (-85.9%), from €9,128 to €1,283
- Gross operating margin -€2,749
down €2,749 (-5.2%), from €52,843 to €50,094
- Taxes +€754
up €754 (+8.3%), from €9,050 to €9,804
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 | €62,809 | €78,534 | +€15,725 | +25.0% |
| Fixed assets | 21/28 | €26,114 | €6,369 | -€19,745 | -75.6% |
| Tangible fixed assets | 22/27 | €26,114 | €6,369 | -€19,745 | -75.6% |
| Plant, machinery and equipment | 23 | €1,057 | €1,637 | +€581 | +54.9% |
| Furniture and vehicles | 24 | €2,142 | €1,691 | -€451 | -21.1% |
| Leasing and similar rights | 25 | €19,513 | - | -€19,513 | |
| Other tangible fixed assets | 26 | €3,403 | €3,041 | -€362 | -10.6% |
| Current assets | 29/58 | €36,695 | €72,165 | +€35,470 | +96.7% |
| Amounts receivable within one year | 40/41 | €7,636 | €20,934 | +€13,298 | +174.1% |
| Trade receivables | 40 | €7,186 | €6,917 | -€269 | -3.7% |
| Other amounts receivable | 41 | €450 | €14,017 | +€13,566 | +3011.7% |
| Cash at bank and in hand | 54/58 | €27,923 | €50,342 | +€22,419 | +80.3% |
| Deferred charges and accrued income | 490/1 | €1,136 | €889 | -€246 | -21.7% |
| Total equity and liabilities | 10/49 | €62,809 | €78,534 | +€15,725 | +25.0% |
| Equity | 10/15 | €38,233 | €73,263 | +€35,030 | +91.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,733 | €70,763 | +€35,030 | +98.0% |
| Distributable reserves | 133 | €35,733 | €70,763 | +€35,030 | +98.0% |
| Amounts payable | 17/49 | €24,575 | €5,270 | -€19,305 | -78.6% |
| Amounts payable after more than one year | 17 | €10,367 | - | -€10,367 | |
| Financial debts | 170/4 | €10,367 | - | -€10,367 | |
| Amounts payable within one year | 42/48 | €14,208 | €5,270 | -€8,938 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | €7,869 | - | -€7,869 | |
| Trade debts | 44 | €1,471 | €1,132 | -€339 | -23.1% |
| Suppliers | 440/4 | €1,471 | €1,132 | -€339 | -23.1% |
| Taxes, remuneration and social security | 45 | €1,421 | €4,138 | +€2,717 | +191.3% |
| Taxes | 450/3 | €921 | €4,138 | +€3,217 | +349.5% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €3,448 | - | -€3,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,128 | €1,283 | -€7,845 | -85.9% |
| Other operating charges | 640/8 | €1,099 | €1,220 | +€121 | +11.0% |
| Non-recurring operating charges | 66A | - | €1,641 | +€1,641 | |
| Gross operating margin | 9900 | €52,843 | €50,094 | -€2,749 | -5.2% |
| Operating profit (loss) | 9901 | €42,616 | €45,950 | +€3,335 | +7.8% |
| Financial income | 75/76B | - | €317 | +€317 | |
| Recurring financial income | 75 | - | €317 | +€317 | |
| Financial charges | 65/66B | €1,232 | €1,433 | +€202 | +16.4% |
| Recurring financial charges | 65 | €1,232 | €1,433 | +€202 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €41,384 | €44,834 | +€3,450 | +8.3% |
| Income taxes | 67/77 | €9,050 | €9,804 | +€754 | +8.3% |
| Profit (loss) for the period | 9904 | €32,335 | €35,030 | +€2,695 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,335 | €35,030 | +€2,695 | +8.3% |
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 6 October 2026 via checked.be.