CAMPELPLANT: 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.
CAMPELPLANT
Largest movements
- Cash -€362,655
down €362,655 (-65.2%), from €556,183 to €193,529
mainly Investment in fixed assets (net) (-€358,165) and Trade debts (-€45,964)
- Tangible fixed assets +€323,628
up €323,628 (+216.1%), from €149,743 to €473,371
of which Other tangible fixed assets: +€329,900
- Receivables within one year +€8,081
up €8,081 (+18.5%), from €43,694 to €51,775
of which Trade receivables: +€8,061
- Stocks and contracts +€7,850
up €7,850 (+61.5%), from €12,765 to €20,615
- Trade debts -€45,964
down €45,964 (-68.2%), from €67,369 to €21,405
- Other debts +€17,927
up €17,927 (+188.7%), from €9,498 to €27,424
- Gross operating margin -€13,557
down €13,557 (-20.9%), from €64,949 to €51,392
- Financial income -€5,014
down €5,014 (-99.4%), from €5,046 to €32
- Taxes -€4,409
down €4,409 (-52.6%), from €8,379 to €3,970
- Financial charges -€897
down €897 (-18.3%), from €4,909 to €4,012
- Depreciation -€789
down €789 (-2.2%), from €35,326 to €34,537
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 | €768,036 | €744,189 | -€23,847 | -3.1% |
| Fixed assets | 21/28 | €149,892 | €473,520 | +€323,628 | +215.9% |
| Tangible fixed assets | 22/27 | €149,743 | €473,371 | +€323,628 | +216.1% |
| Land and buildings | 22 | €83,291 | €74,239 | -€9,053 | -10.9% |
| Plant, machinery and equipment | 23 | €7,384 | €6,917 | -€467 | -6.3% |
| Furniture and vehicles | 24 | €59,067 | €62,315 | +€3,248 | +5.5% |
| Other tangible fixed assets | 26 | - | €329,900 | +€329,900 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €618,145 | €270,669 | -€347,475 | -56.2% |
| Stocks and contracts in progress | 3 | €12,765 | €20,615 | +€7,850 | +61.5% |
| Stocks | 30/36 | €12,765 | €20,615 | +€7,850 | +61.5% |
| Amounts receivable within one year | 40/41 | €43,694 | €51,775 | +€8,081 | +18.5% |
| Trade receivables | 40 | €40,907 | €48,968 | +€8,061 | +19.7% |
| Other amounts receivable | 41 | €2,787 | €2,807 | +€20 | +0.7% |
| Cash at bank and in hand | 54/58 | €556,183 | €193,529 | -€362,655 | -65.2% |
| Deferred charges and accrued income | 490/1 | €5,503 | €4,751 | -€751 | -13.7% |
| Total equity and liabilities | 10/49 | €768,036 | €744,189 | -€23,847 | -3.1% |
| Equity | 10/15 | €684,981 | €688,252 | +€3,271 | +0.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €678,783 | €682,054 | +€3,271 | +0.5% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,282 | €18,282 | = | 0.0% |
| Distributable reserves | 133 | €659,882 | €663,153 | +€3,271 | +0.5% |
| Amounts payable | 17/49 | €83,055 | €55,938 | -€27,118 | -32.7% |
| Amounts payable within one year | 42/48 | €83,055 | €55,938 | -€27,118 | -32.7% |
| Trade debts | 44 | €67,369 | €21,405 | -€45,964 | -68.2% |
| Suppliers | 440/4 | €67,369 | €21,405 | -€45,964 | -68.2% |
| Advances received on contracts in progress | 46 | €1,000 | €0 | -€1,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,189 | €7,108 | +€1,919 | +37.0% |
| Taxes | 450/3 | €4,189 | €3,108 | -€1,081 | -25.8% |
| Remuneration and social security | 454/9 | €1,000 | €4,000 | +€3,000 | +300.0% |
| Other amounts payable | 47/48 | €9,498 | €27,424 | +€17,927 | +188.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,326 | €34,537 | -€789 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €700 | +€700 | |
| Other operating charges | 640/8 | €4,362 | €4,934 | +€572 | +13.1% |
| Gross operating margin | 9900 | €64,949 | €51,392 | -€13,557 | -20.9% |
| Operating profit (loss) | 9901 | €25,261 | €11,221 | -€14,040 | -55.6% |
| Financial income | 75/76B | €5,046 | €32 | -€5,014 | -99.4% |
| Recurring financial income | 75 | €5,046 | €32 | -€5,014 | -99.4% |
| Financial charges | 65/66B | €4,909 | €4,012 | -€897 | -18.3% |
| Recurring financial charges | 65 | €4,909 | €4,012 | -€897 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €25,398 | €7,241 | -€18,157 | -71.5% |
| Income taxes | 67/77 | €8,379 | €3,970 | -€4,409 | -52.6% |
| Profit (loss) for the period | 9904 | €17,019 | €3,271 | -€13,748 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,019 | €3,271 | -€13,748 | -80.8% |
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 6 October 2026 via checked.be.