CAMPING CALYPSO: 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 CALYPSO
Largest movements
- Cash +€31,702
up €31,702 (+12.6%), from €251,261 to €282,963
mainly Net result for the year (+€30,452) and Depreciation (+€8,520)
- Tangible fixed assets -€6,168
down €6,168 (-5.9%), from €104,673 to €98,505
of which Plant, machinery and equipment: -€6,168
- Reserves +€30,452
up €30,452 (+21.3%), from €143,072 to €173,523
No income-statement line moved by more than 1% of the activity.
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 | €361,927 | €389,766 | +€27,839 | +7.7% |
| Fixed assets | 21/28 | €105,738 | €99,570 | -€6,168 | -5.8% |
| Tangible fixed assets | 22/27 | €104,673 | €98,505 | -€6,168 | -5.9% |
| Land and buildings | 22 | €14,296 | €14,296 | = | 0.0% |
| Plant, machinery and equipment | 23 | €90,377 | €84,209 | -€6,168 | -6.8% |
| Financial fixed assets | 28 | €1,065 | €1,065 | = | 0.0% |
| Current assets | 29/58 | €256,189 | €290,196 | +€34,007 | +13.3% |
| Stocks and contracts in progress | 3 | €141 | €190 | +€49 | +34.7% |
| Stocks | 30/36 | €141 | €190 | +€49 | +34.7% |
| Amounts receivable within one year | 40/41 | €4,787 | €7,044 | +€2,256 | +47.1% |
| Trade receivables | 40 | €1,746 | €1,746 | = | 0.0% |
| Other amounts receivable | 41 | €3,041 | €5,298 | +€2,256 | +74.2% |
| Cash at bank and in hand | 54/58 | €251,261 | €282,963 | +€31,702 | +12.6% |
| Total equity and liabilities | 10/49 | €361,927 | €389,766 | +€27,839 | +7.7% |
| Equity | 10/15 | €293,072 | €323,523 | +€30,452 | +10.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €143,072 | €173,523 | +€30,452 | +21.3% |
| Distributable reserves | 133 | €143,072 | €173,523 | +€30,452 | +21.3% |
| Amounts payable | 17/49 | €68,856 | €66,243 | -€2,613 | -3.8% |
| Amounts payable after more than one year | 17 | €65,672 | €63,197 | -€2,475 | -3.8% |
| Other amounts payable | 178/9 | €65,672 | €63,197 | -€2,475 | -3.8% |
| Amounts payable within one year | 42/48 | €3,184 | €3,045 | -€138 | -4.3% |
| Taxes, remuneration and social security | 45 | €3,184 | €3,045 | -€138 | -4.3% |
| Taxes | 450/3 | €3,184 | €3,045 | -€138 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,382 | €8,520 | +€139 | +1.7% |
| Other operating charges | 640/8 | €10,182 | €10,507 | +€325 | +3.2% |
| Gross operating margin | 9900 | €66,606 | €66,175 | -€431 | -0.6% |
| Operating profit (loss) | 9901 | €48,043 | €47,148 | -€895 | -1.9% |
| Financial charges | 65/66B | €29 | €29 | +€1 | +3.0% |
| Recurring financial charges | 65 | €29 | €29 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €48,014 | €47,119 | -€896 | -1.9% |
| Income taxes | 67/77 | €16,179 | €16,667 | +€487 | +3.0% |
| Profit (loss) for the period | 9904 | €31,835 | €30,452 | -€1,383 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,835 | €30,452 | -€1,383 | -4.3% |
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.