CAMOPSY: 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.
CAMOPSY
Largest movements
- Tangible fixed assets -€26,211
down €26,211 (-4.0%), from €657,735 to €631,524
of which Land and buildings: -€35,186
- Cash +€20,921
up €20,921 (+31.3%), from €66,743 to €87,664
mainly Net result for the year (+€48,854) and Depreciation (+€38,211)
- Receivables within one year -€8,380
down €8,380 (-87.7%), from €9,560 to €1,180
of which Trade receivables: -€8,427
- Profit (loss) carried forward +€48,854
up €48,854 (+22.1%), from €221,530 to €270,384
- Debts after one year -€28,359
down €28,359 (-7.7%), from €369,672 to €341,312
- Tax, wage and social debts -€19,075
down €19,075 (-100.0%), from €19,075 to €0
- Other debts -€18,047
down €18,047 (-21.3%), from €84,737 to €66,689
- Depreciation +€2,798
up €2,798 (+7.9%), from €35,413 to €38,211
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 | €735,346 | €720,812 | -€14,534 | -2.0% |
| Fixed assets | 21/28 | €657,735 | €631,524 | -€26,211 | -4.0% |
| Tangible fixed assets | 22/27 | €657,735 | €631,524 | -€26,211 | -4.0% |
| Land and buildings | 22 | €655,280 | €620,094 | -€35,186 | -5.4% |
| Furniture and vehicles | 24 | €2,456 | €11,430 | +€8,975 | +365.5% |
| Current assets | 29/58 | €77,610 | €89,288 | +€11,677 | +15.0% |
| Amounts receivable within one year | 40/41 | €9,560 | €1,180 | -€8,380 | -87.7% |
| Trade receivables | 40 | €9,560 | €1,133 | -€8,427 | -88.2% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €66,743 | €87,664 | +€20,921 | +31.3% |
| Deferred charges and accrued income | 490/1 | €1,308 | €444 | -€864 | -66.1% |
| Total equity and liabilities | 10/49 | €735,346 | €720,812 | -€14,534 | -2.0% |
| Equity | 10/15 | €234,030 | €282,884 | +€48,854 | +20.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,530 | €270,384 | +€48,854 | +22.1% |
| Amounts payable | 17/49 | €501,316 | €437,928 | -€63,388 | -12.6% |
| Amounts payable after more than one year | 17 | €369,672 | €341,312 | -€28,359 | -7.7% |
| Financial debts | 170/4 | €369,672 | €341,312 | -€28,359 | -7.7% |
| Amounts payable within one year | 42/48 | €131,645 | €96,616 | -€35,029 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €27,762 | €28,229 | +€467 | +1.7% |
| Trade debts | 44 | €70 | €1,698 | +€1,627 | +2316.6% |
| Suppliers | 440/4 | €70 | €1,698 | +€1,627 | +2316.6% |
| Taxes, remuneration and social security | 45 | €19,075 | €0 | -€19,075 | -100.0% |
| Taxes | 450/3 | €19,075 | €0 | -€19,075 | -100.0% |
| Other amounts payable | 47/48 | €84,737 | €66,689 | -€18,047 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,413 | €38,211 | +€2,798 | +7.9% |
| Other operating charges | 640/8 | €3,073 | €3,189 | +€115 | +3.7% |
| Gross operating margin | 9900 | €112,847 | €112,852 | +€5 | 0.0% |
| Operating profit (loss) | 9901 | €74,360 | €71,452 | -€2,909 | -3.9% |
| Financial charges | 65/66B | €5,293 | €4,645 | -€648 | -12.2% |
| Recurring financial charges | 65 | €5,293 | €4,645 | -€648 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €69,068 | €66,807 | -€2,261 | -3.3% |
| Income taxes | 67/77 | €19,075 | €17,953 | -€1,123 | -5.9% |
| Profit (loss) for the period | 9904 | €49,992 | €48,854 | -€1,138 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,992 | €48,854 | -€1,138 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.