CAMPING DE LA SEMOIS: what changed
CAMPING DE LA SEMOIS
Largest movements
- Receivables within one year -€128,084
down €128,084 (-80.8%), from €158,530 to €30,446
of which Other amounts receivable: -€135,430
- Cash +€54,617
new in 2025: €54,617
- Tangible fixed assets +€45,897
up €45,897 (+17.1%), from €267,804 to €313,701
of which Land and buildings: +€36,507
- Deferred charges and accrued income -€8,520
no longer reported in 2025 (was €8,520)
- Profit (loss) carried forward -€101,553
down €101,553, from €4,929 to -€96,624
- Debts after one year +€57,978
up €57,978 (+47.6%), from €121,824 to €179,802
of which Other amounts payable: +€60,874
- Trade debts +€16,960
up €16,960 (+163%), from €10,408 to €27,368
- Advances received -€16,572
no longer reported in 2025 (was €16,572)
- Current portion of long-term debt +€10,882
up €10,882 (+111%), from €9,827 to €20,709
- Gross operating margin -€73,974
down €73,974 (-86.9%), from €85,111 to €11,136
- Staff costs -€36,761
down €36,761 (-75.5%), from €48,676 to €11,914
- Financial charges -€10,903
down €10,903 (-71.5%), from €15,251 to €4,348
- Taxes -€10,156
no longer reported in 2025 (was €10,156)
- Depreciation -€8,864
down €8,864 (-17.7%), from €49,974 to €41,111
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,525 | €398,764 | -€36,761 | -8.4% |
| Fixed assets | 21/28 | €267,804 | €313,701 | +€45,897 | +17.1% |
| Tangible fixed assets | 22/27 | €267,804 | €313,701 | +€45,897 | +17.1% |
| Land and buildings | 22 | €230,892 | €267,399 | +€36,507 | +15.8% |
| Plant, machinery and equipment | 23 | €36,088 | €46,229 | +€10,141 | +28.1% |
| Furniture and vehicles | 24 | €824 | €74 | -€750 | -91.0% |
| Current assets | 29/58 | €167,721 | €85,062 | -€82,658 | -49.3% |
| Stocks and contracts in progress | 3 | €670 | - | -€670 | |
| Stocks | 30/36 | €670 | - | -€670 | |
| Amounts receivable within one year | 40/41 | €158,530 | €30,446 | -€128,084 | -80.8% |
| Trade receivables | 40 | - | €7,346 | +€7,346 | |
| Other amounts receivable | 41 | €158,530 | €23,100 | -€135,430 | -85.4% |
| Cash at bank and in hand | 54/58 | - | €54,617 | +€54,617 | |
| Deferred charges and accrued income | 490/1 | €8,520 | - | -€8,520 | |
| Total equity and liabilities | 10/49 | €435,525 | €398,764 | -€36,761 | -8.4% |
| Equity | 10/15 | €268,545 | €158,257 | -€110,287 | -41.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €155,200 | €155,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €155,200 | +€149,000 | +2,403% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €149,000 | +€149,000 | |
| Distributable reserves | 133 | €149,000 | - | -€149,000 | |
| Profit (loss) carried forward | 14 | €4,929 | -€96,624 | -€101,553 | |
| Investment grants | 15 | €21,653 | €12,918 | -€8,735 | -40.3% |
| Amounts payable | 17/49 | €166,980 | €240,506 | +€73,526 | +44.0% |
| Amounts payable after more than one year | 17 | €121,824 | €179,802 | +€57,978 | +47.6% |
| Financial debts | 170/4 | €121,824 | €118,928 | -€2,896 | -2.4% |
| Other amounts payable | 178/9 | - | €60,874 | +€60,874 | |
| Amounts payable within one year | 42/48 | €45,156 | €60,704 | +€15,549 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €9,827 | €20,709 | +€10,882 | +111% |
| Financial debts | 43 | €6,263 | €3,392 | -€2,871 | -45.8% |
| Credit institutions | 430/8 | €3,399 | €3,392 | -€7 | -0.2% |
| Other loans | 439 | €2,864 | - | -€2,864 | |
| Trade debts | 44 | €10,408 | €27,368 | +€16,960 | +163% |
| Suppliers | 440/4 | €10,408 | €27,368 | +€16,960 | +163% |
| Advances received on contracts in progress | 46 | €16,572 | - | -€16,572 | |
| Taxes, remuneration and social security | 45 | €2,087 | €9,236 | +€7,149 | +343% |
| Taxes | 450/3 | €2,087 | €9,236 | +€7,149 | +343% |
| Remuneration, social security and pensions | 62 | €48,676 | €11,914 | -€36,761 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,974 | €41,111 | -€8,864 | -17.7% |
| Other operating charges | 640/8 | €14,277 | €14,321 | +€44 | +0.3% |
| Non-recurring operating charges | 66A | €35 | - | -€35 | |
| Gross operating margin | 9900 | €85,111 | €11,136 | -€73,974 | -86.9% |
| Operating profit (loss) | 9901 | -€27,851 | -€56,210 | -€28,359 | -102% |
| Financial income | 75/76B | €13,113 | €4,583 | -€8,530 | -65.0% |
| Recurring financial income | 75 | €13,113 | €4,583 | -€8,530 | -65.0% |
| Financial charges | 65/66B | €15,251 | €4,348 | -€10,903 | -71.5% |
| Recurring financial charges | 65 | €15,251 | €4,348 | -€10,903 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,989 | -€55,975 | -€25,986 | -86.7% |
| Income taxes | 67/77 | €10,156 | - | -€10,156 | |
| Profit (loss) for the period | 9904 | -€40,145 | -€55,975 | -€15,830 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,145 | -€55,975 | -€15,830 | -39.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.