CAMPBO: 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.
CAMPBO
Largest movements
- Cash +€153,215
up €153,215 (+71.2%), from €215,133 to €368,348
mainly Net result for the year (+€68,349) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Reserves +€68,349
up €68,349 (+14.8%), from €462,966 to €531,315
of which Distributable reserves: +€68,349
- Tax, wage and social debts +€32,075
up €32,075 (+2057.1%), from €1,559 to €33,634
- Other operating charges -€19,987
down €19,987 (-85.7%), from €23,321 to €3,334
- Taxes +€7,997
up €7,997 (+29.8%), from €26,807 to €34,804
- Gross operating margin -€2,379
down €2,379 (-2.3%), from €105,206 to €102,827
- Financial income +€2,031
up €2,031 (+64.1%), from €3,171 to €5,202
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 | €542,044 | €642,697 | +€100,654 | +18.6% |
| Fixed assets | 21/28 | €171,311 | €171,311 | = | 0.0% |
| Tangible fixed assets | 22/27 | €171,311 | €171,311 | = | 0.0% |
| Land and buildings | 22 | €171,311 | €171,311 | = | 0.0% |
| Current assets | 29/58 | €370,733 | €471,387 | +€100,654 | +27.1% |
| Amounts receivable within one year | 40/41 | €105,600 | €103,039 | -€2,561 | -2.4% |
| Trade receivables | 40 | €105,600 | €103,039 | -€2,561 | -2.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €215,133 | €368,348 | +€153,215 | +71.2% |
| Total equity and liabilities | 10/49 | €542,044 | €642,697 | +€100,654 | +18.6% |
| Equity | 10/15 | €494,399 | €562,748 | +€68,349 | +13.8% |
| Contributions | 10/11 | €31,433 | €31,433 | = | 0.0% |
| Reserves | 13 | €462,966 | €531,315 | +€68,349 | +14.8% |
| Non-distributable reserves | 130/1 | €3,143 | €3,143 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,143 | €3,143 | = | 0.0% |
| Distributable reserves | 133 | €459,822 | €528,171 | +€68,349 | +14.9% |
| Amounts payable | 17/49 | €47,645 | €79,949 | +€32,305 | +67.8% |
| Amounts payable within one year | 42/48 | €21,245 | €54,190 | +€32,945 | +155.1% |
| Trade debts | 44 | €1,936 | €0 | -€1,936 | -100.0% |
| Suppliers | 440/4 | €1,936 | €0 | -€1,936 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,559 | €33,634 | +€32,075 | +2057.1% |
| Taxes | 450/3 | €1,559 | €33,634 | +€32,075 | +2057.1% |
| Other amounts payable | 47/48 | €17,749 | €20,555 | +€2,806 | +15.8% |
| Accrued charges and deferred income | 492/3 | €26,400 | €25,760 | -€640 | -2.4% |
| Other operating charges | 640/8 | €23,321 | €3,334 | -€19,987 | -85.7% |
| Gross operating margin | 9900 | €105,206 | €102,827 | -€2,379 | -2.3% |
| Operating profit (loss) | 9901 | €81,885 | €99,493 | +€17,608 | +21.5% |
| Financial income | 75/76B | €3,171 | €5,202 | +€2,031 | +64.1% |
| Recurring financial income | 75 | €3,171 | €5,202 | +€2,031 | +64.1% |
| Financial charges | 65/66B | €806 | €1,543 | +€737 | +91.4% |
| Recurring financial charges | 65 | €806 | €1,543 | +€737 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €84,250 | €103,153 | +€18,902 | +22.4% |
| Income taxes | 67/77 | €26,807 | €34,804 | +€7,997 | +29.8% |
| Profit (loss) for the period | 9904 | €57,443 | €68,349 | +€10,906 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,443 | €68,349 | +€10,906 | +19.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.