CAMPAUCANAM: 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.
CAMPAUCANAM
Largest movements
- Receivables within one year -€7,422
down €7,422 (-8.4%), from €88,030 to €80,608
- Tangible fixed assets -€1,992
down €1,992 (-25.0%), from €7,966 to €5,974
- Cash -€1,501
down €1,501 (-99.3%), from €1,511 to €10
mainly Net result for the year (-€11,280)
- Reserves -€11,280
down €11,280 (-13.7%), from €82,099 to €70,819
- Gross operating margin -€24,379
down €24,379, from €13,801 to -€10,578
- Taxes -€4,219
no longer reported in 2024 (was €4,219)
- Other operating charges -€4,194
down €4,194 (-54.2%), from €7,736 to €3,542
- Financial income +€245
up €245 (+5.0%), from €4,862 to €5,107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,507 | €86,592 | -€10,915 | -11.2% |
| Fixed assets | 21/28 | €7,966 | €5,974 | -€1,992 | -25.0% |
| Tangible fixed assets | 22/27 | €7,966 | €5,974 | -€1,992 | -25.0% |
| Plant, machinery and equipment | 23 | €7,966 | €5,974 | -€1,992 | -25.0% |
| Current assets | 29/58 | €89,541 | €80,618 | -€8,923 | -10.0% |
| Amounts receivable within one year | 40/41 | €88,030 | €80,608 | -€7,422 | -8.4% |
| Other amounts receivable | 41 | €88,030 | €80,608 | -€7,422 | -8.4% |
| Cash at bank and in hand | 54/58 | €1,511 | €10 | -€1,501 | -99.3% |
| Total equity and liabilities | 10/49 | €97,507 | €86,592 | -€10,915 | -11.2% |
| Equity | 10/15 | €90,159 | €78,879 | -€11,280 | -12.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €82,099 | €70,819 | -€11,280 | -13.7% |
| Distributable reserves | 133 | €82,099 | €70,819 | -€11,280 | -13.7% |
| Amounts payable | 17/49 | €7,348 | €7,713 | +€365 | +5.0% |
| Amounts payable within one year | 42/48 | €7,348 | €7,713 | +€365 | +5.0% |
| Trade debts | 44 | €3,348 | €3,713 | +€365 | +10.9% |
| Suppliers | 440/4 | €3,348 | €3,713 | +€365 | +10.9% |
| Taxes, remuneration and social security | 45 | €4,000 | €4,000 | = | 0.0% |
| Taxes | 450/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,992 | €1,992 | = | 0.0% |
| Other operating charges | 640/8 | €7,736 | €3,542 | -€4,194 | -54.2% |
| Gross operating margin | 9900 | €13,801 | -€10,578 | -€24,379 | |
| Operating profit (loss) | 9901 | €4,073 | -€16,112 | -€20,185 | |
| Financial income | 75/76B | €4,862 | €5,107 | +€245 | +5.0% |
| Recurring financial income | 75 | €4,862 | €5,107 | +€245 | +5.0% |
| Financial charges | 65/66B | €229 | €275 | +€46 | +20.1% |
| Recurring financial charges | 65 | €229 | €275 | +€46 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €8,706 | -€11,280 | -€19,986 | |
| Income taxes | 67/77 | €4,219 | - | -€4,219 | |
| Profit (loss) for the period | 9904 | €4,487 | -€11,280 | -€15,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,487 | -€11,280 | -€15,767 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.