CAMPCOO: 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.
CAMPCOO
Largest movements
- Cash +€20,616
up €20,616 (+11.1%), from €184,972 to €205,588
mainly Net result for the year (+€138,790) and Depreciation (+€36,776)
- Tangible fixed assets -€17,133
down €17,133 (-2.6%), from €657,645 to €640,512
of which Land and buildings: -€11,220
- Intangible fixed assets -€12,500
down €12,500 (-11.9%), from €104,781 to €92,281
- Debts after one year -€150,000
down €150,000 (-21.4%), from €700,000 to €550,000
- Reserves +€138,790
up €138,790 (+78.6%), from €176,639 to €315,429
- Accrued charges and deferred income +€20,781
up €20,781 (+25869.1%), from €80 to €20,861
- Tax, wage and social debts -€12,229
down €12,229 (-21.8%), from €56,057 to €43,828
- Gross operating margin -€170,767
down €170,767 (-41.3%), from €413,015 to €242,248
- Depreciation -€93,950
down €93,950 (-71.9%), from €130,725 to €36,776
- Financial charges -€23,588
down €23,588 (-53.0%), from €44,474 to €20,887
- Taxes -€11,696
down €11,696 (-22.9%), from €51,070 to €39,374
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 | €948,831 | €941,535 | -€7,297 | -0.8% |
| Fixed assets | 21/28 | €762,426 | €732,793 | -€29,633 | -3.9% |
| Intangible fixed assets | 21 | €104,781 | €92,281 | -€12,500 | -11.9% |
| Tangible fixed assets | 22/27 | €657,645 | €640,512 | -€17,133 | -2.6% |
| Land and buildings | 22 | €606,951 | €595,731 | -€11,220 | -1.8% |
| Plant, machinery and equipment | 23 | €50,693 | €44,180 | -€6,514 | -12.8% |
| Furniture and vehicles | 24 | - | €601 | +€601 | |
| Current assets | 29/58 | €186,405 | €208,742 | +€22,336 | +12.0% |
| Amounts receivable within one year | 40/41 | - | €812 | +€812 | |
| Trade receivables | 40 | - | €255 | +€255 | |
| Other amounts receivable | 41 | - | €557 | +€557 | |
| Cash at bank and in hand | 54/58 | €184,972 | €205,588 | +€20,616 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,433 | €2,341 | +€908 | +63.4% |
| Total equity and liabilities | 10/49 | €948,831 | €941,535 | -€7,297 | -0.8% |
| Equity | 10/15 | €186,639 | €325,429 | +€138,790 | +74.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €176,639 | €315,429 | +€138,790 | +78.6% |
| Distributable reserves | 133 | €176,639 | €315,429 | +€138,790 | +78.6% |
| Amounts payable | 17/49 | €762,192 | €616,105 | -€146,087 | -19.2% |
| Amounts payable after more than one year | 17 | €700,000 | €550,000 | -€150,000 | -21.4% |
| Financial debts | 170/4 | €700,000 | €550,000 | -€150,000 | -21.4% |
| Amounts payable within one year | 42/48 | €62,112 | €45,244 | -€16,867 | -27.2% |
| Trade debts | 44 | €5,507 | €716 | -€4,792 | -87.0% |
| Suppliers | 440/4 | €5,507 | €716 | -€4,792 | -87.0% |
| Taxes, remuneration and social security | 45 | €56,057 | €43,828 | -€12,229 | -21.8% |
| Taxes | 450/3 | €56,057 | €43,828 | -€12,229 | -21.8% |
| Other amounts payable | 47/48 | €548 | €701 | +€153 | +28.0% |
| Accrued charges and deferred income | 492/3 | €80 | €20,861 | +€20,781 | +25869.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,725 | €36,776 | -€93,950 | -71.9% |
| Other operating charges | 640/8 | €10,180 | €6,424 | -€3,756 | -36.9% |
| Gross operating margin | 9900 | €413,015 | €242,248 | -€170,767 | -41.3% |
| Operating profit (loss) | 9901 | €272,109 | €199,048 | -€73,061 | -26.8% |
| Financial income | 75/76B | €74 | €2 | -€72 | -97.2% |
| Recurring financial income | 75 | €74 | €2 | -€72 | -97.2% |
| Financial charges | 65/66B | €44,474 | €20,887 | -€23,588 | -53.0% |
| Recurring financial charges | 65 | €44,474 | €20,887 | -€23,588 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €227,709 | €178,164 | -€49,545 | -21.8% |
| Income taxes | 67/77 | €51,070 | €39,374 | -€11,696 | -22.9% |
| Profit (loss) for the period | 9904 | €176,639 | €138,790 | -€37,849 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €176,639 | €138,790 | -€37,849 | -21.4% |
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 29 September 2026 via checked.be.