CAMPAT: 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.
CAMPAT
Largest movements
- Cash -€25,407
down €25,407 (-89.2%), from €28,490 to €3,083
mainly Net result for the year (-€17,858) and Other debts (-€7,248)
- Tangible fixed assets -€1,511
down €1,511 (-30.6%), from €4,941 to €3,430
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Receivables within one year +€984
new in 2025: €984
- Stocks and contracts +€672
new in 2025: €672
- Profit (loss) carried forward -€17,858
down €17,858 (-40.0%), from -€44,699 to -€62,557
- Other debts -€7,248
down €7,248 (-13.5%), from €53,504 to €46,256
- Short-term financial debts +€3,332
new in 2025: €3,332
- Tax, wage and social debts -€2,564
down €2,564 (-95.4%), from €2,686 to €122
- Trade debts -€2,424
down €2,424 (-81.3%), from €2,980 to €556
- Purchases and services +€70,750
up €70,750 (+685.6%), from €10,320 to €81,070
- Turnover +€47,175
up €47,175 (+256.6%), from €18,387 to €65,563
- Gross operating margin -€23,575
down €23,575, from €8,068 to -€15,507
- Depreciation +€1,583
up €1,583 (+602.5%), from €263 to €1,846
- Other operating charges -€1,317
no longer reported in 2025 (was €1,317)
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 | €34,931 | €8,169 | -€26,762 | -76.6% |
| Fixed assets | 21/28 | €6,441 | €3,430 | -€3,011 | -46.8% |
| Tangible fixed assets | 22/27 | €4,941 | €3,430 | -€1,511 | -30.6% |
| Furniture and vehicles | 24 | €4,941 | €3,430 | -€1,511 | -30.6% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €28,490 | €4,739 | -€23,751 | -83.4% |
| Stocks and contracts in progress | 3 | - | €672 | +€672 | |
| Stocks | 30/36 | - | €672 | +€672 | |
| Amounts receivable within one year | 40/41 | - | €984 | +€984 | |
| Other amounts receivable | 41 | - | €984 | +€984 | |
| Cash at bank and in hand | 54/58 | €28,490 | €3,083 | -€25,407 | -89.2% |
| Total equity and liabilities | 10/49 | €34,931 | €8,169 | -€26,762 | -76.6% |
| Equity | 10/15 | -€24,239 | -€42,097 | -€17,858 | -73.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,699 | -€62,557 | -€17,858 | -40.0% |
| Amounts payable | 17/49 | €59,170 | €50,266 | -€8,904 | -15.0% |
| Amounts payable within one year | 42/48 | €59,170 | €50,266 | -€8,904 | -15.0% |
| Financial debts | 43 | - | €3,332 | +€3,332 | |
| Credit institutions | 430/8 | - | €3,332 | +€3,332 | |
| Trade debts | 44 | €2,980 | €556 | -€2,424 | -81.3% |
| Suppliers | 440/4 | €2,980 | €556 | -€2,424 | -81.3% |
| Taxes, remuneration and social security | 45 | €2,686 | €122 | -€2,564 | -95.4% |
| Taxes | 450/3 | €2,686 | €122 | -€2,564 | -95.4% |
| Other amounts payable | 47/48 | €53,504 | €46,256 | -€7,248 | -13.5% |
| Turnover | 70 | €18,387 | €65,563 | +€47,175 | +256.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,320 | €81,070 | +€70,750 | +685.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263 | €1,846 | +€1,583 | +602.5% |
| Other operating charges | 640/8 | €1,317 | - | -€1,317 | |
| Gross operating margin | 9900 | €8,068 | -€15,507 | -€23,575 | |
| Operating profit (loss) | 9901 | €6,488 | -€17,353 | -€23,841 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €261 | €505 | +€244 | +93.2% |
| Recurring financial charges | 65 | €261 | €505 | +€244 | +93.2% |
| Profit (loss) for the period before taxes | 9903 | €6,228 | -€17,858 | -€24,086 | |
| Profit (loss) for the period | 9904 | €6,228 | -€17,858 | -€24,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,228 | -€17,858 | -€24,086 |
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 10 October 2026 via checked.be.