Camping Batven: what changed
Two financial 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.
Camping Batven
Largest movements
- Cash +€21,448
up €21,448 (+37.8%), from €56,795 to €78,244
mainly Trade debts (+€34,145) and Net result for the year (+€12,940)
- Receivables within one year +€17,911
up €17,911 (+39.4%), from €45,465 to €63,376
of which Trade receivables: +€17,911
- Tangible fixed assets -€7,093
down €7,093 (-1.6%), from €433,540 to €426,447
of which Furniture and vehicles: -€4,825
- Trade debts +€34,145
up €34,145 (+412%), from €8,294 to €42,439
- Profit (loss) carried forward +€12,940
up €12,940 (+9.9%), from €130,680 to €143,620
- Tax, wage and social debts -€10,463
down €10,463 (-56.0%), from €18,694 to €8,231
- Gross operating margin -€29,138
down €29,138 (-37.4%), from €77,842 to €48,704
- Financial charges +€9,981
up €9,981 (+516%), from €1,935 to €11,915
- Taxes -€8,601
down €8,601 (-57.7%), from €14,904 to €6,303
- Other operating charges -€4,933
down €4,933 (-39.3%), from €12,548 to €7,614
- Depreciation +€838
up €838 (+8.5%), from €9,836 to €10,673
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.
Derived cash bridge
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 | €538,151 | €568,888 | +€30,737 | +5.7% |
| Fixed assets | 21/28 | €433,540 | €426,447 | -€7,093 | -1.6% |
| Tangible fixed assets | 22/27 | €433,540 | €426,447 | -€7,093 | -1.6% |
| Land and buildings | 22 | €420,163 | €419,583 | -€580 | -0.1% |
| Plant, machinery and equipment | 23 | €2,900 | €1,212 | -€1,688 | -58.2% |
| Furniture and vehicles | 24 | €10,478 | €5,652 | -€4,825 | -46.1% |
| Current assets | 29/58 | €104,611 | €142,441 | +€37,830 | +36.2% |
| Stocks and contracts in progress | 3 | €370 | €559 | +€189 | +51.0% |
| Stocks | 30/36 | €370 | €559 | +€189 | +51.0% |
| Amounts receivable within one year | 40/41 | €45,465 | €63,376 | +€17,911 | +39.4% |
| Trade receivables | 40 | €45,465 | €63,376 | +€17,911 | +39.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €56,795 | €78,244 | +€21,448 | +37.8% |
| Deferred charges and accrued income | 490/1 | €1,980 | €262 | -€1,718 | -86.7% |
| Total equity and liabilities | 10/49 | €538,151 | €568,888 | +€30,737 | +5.7% |
| Equity | 10/15 | €451,257 | €464,197 | +€12,940 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €21,977 | €21,977 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €20,077 | €20,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,680 | €143,620 | +€12,940 | +9.9% |
| Amounts payable | 17/49 | €86,894 | €104,691 | +€17,797 | +20.5% |
| Amounts payable within one year | 42/48 | €84,194 | €104,691 | +€20,497 | +24.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,294 | €42,439 | +€34,145 | +412% |
| Suppliers | 440/4 | €8,294 | €42,439 | +€34,145 | +412% |
| Taxes, remuneration and social security | 45 | €18,694 | €8,231 | -€10,463 | -56.0% |
| Taxes | 450/3 | €18,694 | €8,231 | -€10,463 | -56.0% |
| Other amounts payable | 47/48 | €57,206 | €54,021 | -€3,184 | -5.6% |
| Accrued charges and deferred income | 492/3 | €2,700 | €0 | -€2,700 | -100% |
| Non-recurring operating income | 76A | €431 | €0 | -€431 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,836 | €10,673 | +€838 | +8.5% |
| Other operating charges | 640/8 | €12,548 | €7,614 | -€4,933 | -39.3% |
| Gross operating margin | 9900 | €77,842 | €48,704 | -€29,138 | -37.4% |
| Operating profit (loss) | 9901 | €55,459 | €30,417 | -€25,042 | -45.2% |
| Financial income | 75/76B | €0 | €742 | +€742 | +1,854,300% |
| Recurring financial income | 75 | €0 | €742 | +€742 | +1,854,300% |
| Financial charges | 65/66B | €1,935 | €11,915 | +€9,981 | +516% |
| Recurring financial charges | 65 | €1,935 | €11,915 | +€9,981 | +516% |
| Profit (loss) for the period before taxes | 9903 | €53,524 | €19,243 | -€34,281 | -64.0% |
| Income taxes | 67/77 | €14,904 | €6,303 | -€8,601 | -57.7% |
| Profit (loss) for the period | 9904 | €38,621 | €12,940 | -€25,680 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,621 | €12,940 | -€25,680 | -66.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.