CAMMAERT BICQUE: 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.
CAMMAERT BICQUE
Largest movements
- Tangible fixed assets -€23,006
down €23,006 (-4.6%), from €494,844 to €471,838
of which Land and buildings: -€23,001
- Debts after one year -€45,253
down €45,253 (-23.2%), from €195,396 to €150,143
- Profit (loss) carried forward +€26,293
up €26,293 (+11.2%), from €234,208 to €260,502
- Gross operating margin +€2,343
up €2,343 (+3.7%), from €63,102 to €65,445
- Other operating charges -€809
down €809 (-10.4%), from €7,769 to €6,960
- Taxes +€717
up €717 (+8.5%), from €8,423 to €9,140
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,385 | €498,429 | -€18,955 | -3.7% |
| Fixed assets | 21/28 | €494,844 | €471,838 | -€23,006 | -4.6% |
| Tangible fixed assets | 22/27 | €494,844 | €471,838 | -€23,006 | -4.6% |
| Land and buildings | 22 | €494,838 | €471,838 | -€23,001 | -4.6% |
| Furniture and vehicles | 24 | €6 | - | -€6 | |
| Current assets | 29/58 | €22,541 | €26,592 | +€4,051 | +18.0% |
| Amounts receivable within one year | 40/41 | €577 | €1,360 | +€783 | +135.7% |
| Other amounts receivable | 41 | €577 | €1,360 | +€783 | +135.7% |
| Cash at bank and in hand | 54/58 | €17,899 | €19,528 | +€1,629 | +9.1% |
| Deferred charges and accrued income | 490/1 | €4,065 | €5,704 | +€1,639 | +40.3% |
| Total equity and liabilities | 10/49 | €517,385 | €498,429 | -€18,955 | -3.7% |
| Equity | 10/15 | €313,657 | €339,950 | +€26,293 | +8.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €60,449 | €60,449 | = | 0.0% |
| Distributable reserves | 133 | €60,449 | €60,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,208 | €260,502 | +€26,293 | +11.2% |
| Amounts payable | 17/49 | €203,728 | €158,479 | -€45,249 | -22.2% |
| Amounts payable after more than one year | 17 | €195,396 | €150,143 | -€45,253 | -23.2% |
| Other amounts payable | 178/9 | €195,396 | €150,143 | -€45,253 | -23.2% |
| Amounts payable within one year | 42/48 | €1,250 | €382 | -€868 | -69.4% |
| Trade debts | 44 | €167 | €216 | +€50 | +29.7% |
| Suppliers | 440/4 | €167 | €216 | +€50 | +29.7% |
| Taxes, remuneration and social security | 45 | €1,084 | €166 | -€917 | -84.6% |
| Taxes | 450/3 | €1,084 | €166 | -€917 | -84.6% |
| Accrued charges and deferred income | 492/3 | €7,082 | €7,954 | +€872 | +12.3% |
| Non-recurring operating income | 76A | €3,347 | - | -€3,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,799 | €23,006 | +€207 | +0.9% |
| Other operating charges | 640/8 | €7,769 | €6,960 | -€809 | -10.4% |
| Gross operating margin | 9900 | €63,102 | €65,445 | +€2,343 | +3.7% |
| Operating profit (loss) | 9901 | €32,534 | €35,479 | +€2,945 | +9.1% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €32,490 | €35,434 | +€2,943 | +9.1% |
| Income taxes | 67/77 | €8,423 | €9,140 | +€717 | +8.5% |
| Profit (loss) for the period | 9904 | €24,067 | €26,293 | +€2,226 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,067 | €26,293 | +€2,226 | +9.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.