CAMPESTRI: 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.
CAMPESTRI
Largest movements
- Tangible fixed assets -€37,808
down €37,808 (-4.4%), from €867,510 to €829,702
of which Land and buildings: -€26,695
- Financial fixed assets -€18,000
down €18,000 (-100.0%), from €18,000 to €0
- Receivables within one year +€13,575
new in 2025: €13,575
- Receivables after one year -€10,903
no longer reported in 2025 (was €10,903)
- Profit (loss) carried forward -€44,153
down €44,153 (-11.1%), from -€396,191 to -€440,344
- Trade debts -€10,388
down €10,388 (-10.3%), from €101,019 to €90,631
- Financial charges +€18,270
up €18,270 (+9274.1%), from €197 to €18,467
of which Non-recurring financial charges: +€18,000
- Gross operating margin +€3,272
up €3,272 (+21.9%), from €14,972 to €18,244
- Depreciation +€622
up €622 (+1.7%), from €37,186 to €37,808
- Other operating charges +€307
up €307 (+5.3%), from €5,813 to €6,120
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 | €900,113 | €843,981 | -€56,132 | -6.2% |
| Fixed assets | 21/28 | €885,510 | €829,702 | -€55,808 | -6.3% |
| Tangible fixed assets | 22/27 | €867,510 | €829,702 | -€37,808 | -4.4% |
| Land and buildings | 22 | €820,799 | €794,104 | -€26,695 | -3.3% |
| Plant, machinery and equipment | 23 | €46,711 | €35,598 | -€11,113 | -23.8% |
| Financial fixed assets | 28 | €18,000 | €0 | -€18,000 | -100.0% |
| Current assets | 29/58 | €14,603 | €14,279 | -€324 | -2.2% |
| Amounts receivable after more than one year | 29 | €10,903 | - | -€10,903 | |
| Other amounts receivable | 291 | €10,903 | - | -€10,903 | |
| Amounts receivable within one year | 40/41 | - | €13,575 | +€13,575 | |
| Other amounts receivable | 41 | - | €13,575 | +€13,575 | |
| Cash at bank and in hand | 54/58 | €3,700 | €704 | -€2,996 | -81.0% |
| Total equity and liabilities | 10/49 | €900,113 | €843,981 | -€56,132 | -6.2% |
| Equity | 10/15 | -€377,641 | -€421,794 | -€44,153 | -11.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€396,191 | -€440,344 | -€44,153 | -11.1% |
| Amounts payable | 17/49 | €1,277,754 | €1,265,775 | -€11,979 | -0.9% |
| Amounts payable after more than one year | 17 | €983,241 | €983,241 | = | 0.0% |
| Financial debts | 170/4 | €983,241 | €983,241 | = | 0.0% |
| Amounts payable within one year | 42/48 | €294,513 | €282,534 | -€11,979 | -4.1% |
| Trade debts | 44 | €101,019 | €90,631 | -€10,388 | -10.3% |
| Suppliers | 440/4 | €101,019 | €90,631 | -€10,388 | -10.3% |
| Other amounts payable | 47/48 | €193,494 | €191,903 | -€1,591 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,186 | €37,808 | +€622 | +1.7% |
| Other operating charges | 640/8 | €5,813 | €6,120 | +€307 | +5.3% |
| Gross operating margin | 9900 | €14,972 | €18,244 | +€3,272 | +21.9% |
| Operating profit (loss) | 9901 | -€28,027 | -€25,684 | +€2,343 | +8.4% |
| Financial charges | 65/66B | €197 | €18,467 | +€18,270 | +9274.1% |
| Recurring financial charges | 65 | €197 | €467 | +€270 | +137.1% |
| Non-recurring financial charges | 66B | - | €18,000 | +€18,000 | |
| Profit (loss) for the period before taxes | 9903 | -€28,224 | -€44,151 | -€15,927 | -56.4% |
| Profit (loss) for the period | 9904 | -€28,224 | -€44,151 | -€15,927 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,224 | -€44,151 | -€15,927 | -56.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.