CAMMARATA STEVE: what changed
What changed
CAMMARATA STEVE
filed annual accounts (NBB)
Net result for the year
€45,093
2024 · €26,234+€18,859
Equity
€291,092
2024 · €245,999+€45,093
Cash
€60,120
2024 · €51,375+€8,745
Balance sheet total
€627,883
2024 · €571,154+€56,728
Largest movements
Assets
- Tangible fixed assets +€25,705
up €25,705 (+5.4%), from €473,918 to €499,623
of which Furniture and vehicles: +€52,199
- Receivables within one year +€21,940
up €21,940 (+130%), from €16,843 to €38,783
of which Other amounts receivable: +€21,634
- Cash +€8,745
up €8,745 (+17.0%), from €51,375 to €60,120
mainly Net result for the year (+€45,093) and Depreciation (+€31,215)
Equity and liabilities
- Reserves +€45,093
up €45,093 (+20.0%), from €225,999 to €271,092
of which Distributable reserves: +€45,093
Income statement
- Gross operating margin +€37,699
up €37,699 (+55.1%), from €68,388 to €106,088
- Taxes +€8,330
up €8,330 (+77.0%), from €10,817 to €19,147
- Depreciation +€6,662
up €6,662 (+27.1%), from €24,553 to €31,215
- Financial income +€1,602
up €1,602 (+130%), from €1,234 to €2,836
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€26,234
Gross operating margin
+€37,699
Depreciation
-€6,662
Other operating charges
-€198
Other operating items
-€5,300
Financial income
+€1,602
Financial charges
+€49
Taxes
-€8,330
Result 2025
€45,093
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€55,948
Investment
-€56,951
Financing
+€9,748
Cash 2024
€51,375
From operations (derived)
+€55,948
Net result for the year
+€45,093
Depreciation
+€31,215
Receivables within one year
-€21,940
Deferred charges and accrued income
-€308
Trade debts
+€186
Tax, wage and social debts
+€1,929
Accrued charges and deferred income
-€227
Investment (derived)
-€56,951
Investment in fixed assets (net)
-€56,951
Financing
+€9,748
Debts after one year
+€3,747
Current portion of long-term debt
+€6,001
Cash 2025
€60,120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €571,154 | €627,883 | +€56,728 | +9.9% |
| Fixed assets | 21/28 | €476,018 | €501,753 | +€25,735 | +5.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €473,918 | €499,623 | +€25,705 | +5.4% |
| Land and buildings | 22 | €431,092 | €414,295 | -€16,797 | -3.9% |
| Plant, machinery and equipment | 23 | €39,799 | €30,102 | -€9,697 | -24.4% |
| Furniture and vehicles | 24 | €3,027 | €55,226 | +€52,199 | +1,724% |
| Financial fixed assets | 28 | €2,100 | €2,131 | +€31 | +1.5% |
| Current assets | 29/58 | €95,137 | €126,130 | +€30,993 | +32.6% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,843 | €38,783 | +€21,940 | +130% |
| Trade receivables | 40 | €930 | €1,235 | +€305 | +32.8% |
| Other amounts receivable | 41 | €15,913 | €37,547 | +€21,634 | +136% |
| Cash at bank and in hand | 54/58 | €51,375 | €60,120 | +€8,745 | +17.0% |
| Deferred charges and accrued income | 490/1 | €1,919 | €2,227 | +€308 | +16.1% |
| Total equity and liabilities | 10/49 | €571,154 | €627,883 | +€56,728 | +9.9% |
| Equity | 10/15 | €245,999 | €291,092 | +€45,093 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €225,999 | €271,092 | +€45,093 | +20.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €223,999 | €269,092 | +€45,093 | +20.1% |
| Provisions and deferred taxes | 16 | €12,400 | €12,400 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,400 | €12,400 | = | 0.0% |
| Pensions and similar obligations | 160 | €12,400 | €12,400 | = | 0.0% |
| Amounts payable | 17/49 | €312,756 | €324,391 | +€11,635 | +3.7% |
| Amounts payable after more than one year | 17 | €292,378 | €296,125 | +€3,747 | +1.3% |
| Financial debts | 170/4 | €292,378 | €296,125 | +€3,747 | +1.3% |
| Amounts payable within one year | 42/48 | €20,123 | €28,238 | +€8,115 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €18,405 | €24,405 | +€6,001 | +32.6% |
| Trade debts | 44 | €947 | €1,133 | +€186 | +19.6% |
| Suppliers | 440/4 | €947 | €1,133 | +€186 | +19.6% |
| Taxes, remuneration and social security | 45 | €771 | €2,700 | +€1,929 | +250% |
| Taxes | 450/3 | €771 | €2,700 | +€1,929 | +250% |
| Accrued charges and deferred income | 492/3 | €255 | €28 | -€227 | -89.0% |
| Non-recurring operating income | 76A | - | €35,000 | +€35,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,553 | €31,215 | +€6,662 | +27.1% |
| Other operating charges | 640/8 | €2,094 | €2,292 | +€198 | +9.5% |
| Non-recurring operating charges | 66A | - | €5,300 | +€5,300 | |
| Gross operating margin | 9900 | €68,388 | €106,088 | +€37,699 | +55.1% |
| Operating profit (loss) | 9901 | €41,742 | €67,281 | +€25,539 | +61.2% |
| Financial income | 75/76B | €1,234 | €2,836 | +€1,602 | +130% |
| Recurring financial income | 75 | €1,234 | €2,836 | +€1,602 | +130% |
| Financial charges | 65/66B | €5,925 | €5,876 | -€49 | -0.8% |
| Recurring financial charges | 65 | €5,925 | €5,876 | -€49 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €37,051 | €64,240 | +€27,189 | +73.4% |
| Income taxes | 67/77 | €10,817 | €19,147 | +€8,330 | +77.0% |
| Profit (loss) for the period | 9904 | €26,234 | €45,093 | +€18,859 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,234 | €45,093 | +€18,859 | +71.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.