CAMIJURO: 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.
CAMIJURO
Largest movements
- Tangible fixed assets -€14,873
down €14,873 (-6.5%), from €229,840 to €214,967
of which Land and buildings: -€14,873
- Deferred charges and accrued income +€9,044
up €9,044 (+946%), from €956 to €10,000
- Cash -€3,569
down €3,569 (-71.6%), from €4,987 to €1,418
mainly Debts after one year (-€15,170) and Net result for the year (-€10,949)
- Other debts +€15,500
up €15,500 (+7.0%), from €221,343 to €236,843
- Debts after one year -€15,170
down €15,170 (-19.9%), from €76,100 to €60,930
- Profit (loss) carried forward -€10,949
down €10,949 (-13.0%), from -€84,411 to -€95,359
- Gross operating margin -€13,942
down €13,942 (-44.7%), from €31,213 to €17,271
- Depreciation +€993
up €993 (+7.2%), from €13,880 to €14,873
- Other operating charges +€489
up €489 (+4.4%), from €11,208 to €11,697
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 | €246,514 | €237,116 | -€9,398 | -3.8% |
| Fixed assets | 21/28 | €229,840 | €214,967 | -€14,873 | -6.5% |
| Tangible fixed assets | 22/27 | €229,840 | €214,967 | -€14,873 | -6.5% |
| Land and buildings | 22 | €229,840 | €214,967 | -€14,873 | -6.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €16,674 | €22,149 | +€5,475 | +32.8% |
| Amounts receivable within one year | 40/41 | €10,731 | €10,731 | = | 0.0% |
| Trade receivables | 40 | €611 | €611 | = | 0.0% |
| Other amounts receivable | 41 | €10,120 | €10,120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,987 | €1,418 | -€3,569 | -71.6% |
| Deferred charges and accrued income | 490/1 | €956 | €10,000 | +€9,044 | +946% |
| Total equity and liabilities | 10/49 | €246,514 | €237,116 | -€9,398 | -3.8% |
| Equity | 10/15 | -€65,811 | -€76,759 | -€10,949 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,411 | -€95,359 | -€10,949 | -13.0% |
| Amounts payable | 17/49 | €312,325 | €313,875 | +€1,550 | +0.5% |
| Amounts payable after more than one year | 17 | €76,100 | €60,930 | -€15,170 | -19.9% |
| Financial debts | 170/4 | €76,100 | €60,930 | -€15,170 | -19.9% |
| Amounts payable within one year | 42/48 | €236,225 | €252,945 | +€16,721 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €14,882 | €15,170 | +€289 | +1.9% |
| Trade debts | 44 | €0 | €932 | +€932 | |
| Suppliers | 440/4 | €0 | €932 | +€932 | |
| Other amounts payable | 47/48 | €221,343 | €236,843 | +€15,500 | +7.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,880 | €14,873 | +€993 | +7.2% |
| Other operating charges | 640/8 | €11,208 | €11,697 | +€489 | +4.4% |
| Gross operating margin | 9900 | €31,213 | €17,271 | -€13,942 | -44.7% |
| Operating profit (loss) | 9901 | €6,124 | -€9,299 | -€15,424 | |
| Financial charges | 65/66B | €1,932 | €1,649 | -€283 | -14.6% |
| Recurring financial charges | 65 | €1,932 | €1,649 | -€283 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €4,193 | -€10,949 | -€15,141 | |
| Profit (loss) for the period | 9904 | €4,193 | -€10,949 | -€15,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,193 | -€10,949 | -€15,141 |
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 13 October 2026 via checked.be.