CAMPING DE ROISIN: what changed
What changed
CAMPING DE ROISIN
NACE 68.204, Real estate activities
filed annual accounts (NBB)
Net result for the year
€2,865
2024 · €8,619-€5,754
Equity
€97,971
2024 · €95,106+€2,865
Cash
€26,480
2024 · €28,302-€1,822
Balance sheet total
€180,051
2024 · €193,496-€13,445
Largest movements
Assets
- Tangible fixed assets -€11,019
down €11,019 (-7.7%), from €143,761 to €132,741
of which Plant, machinery and equipment: -€10,706
Equity and liabilities
- Profit (loss) carried forward +€8,599
up €8,599 (+21.9%), from €39,355 to €47,954
- Debts after one year -€7,304
down €7,304 (-16.3%), from €44,874 to €37,570
of which Financial debts: -€6,779
- Reserves -€5,735
down €5,735 (-12.2%), from €47,075 to €41,341
of which Tax-exempt reserves: -€5,735
- Current portion of long-term debt -€3,718
down €3,718 (-35.3%), from €10,524 to €6,805
Income statement
- Gross operating margin -€3,658
down €3,658 (-9.2%), from €39,644 to €35,986
- Financial income -€1,676
down €1,676 (-93.1%), from €1,800 to €124
of which Financial income: -€1,597
- Other operating charges +€886
up €886 (+19.9%), from €4,460 to €5,346
Change in the result, 2024 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.
Result 2024
€8,619
Gross operating margin
-€3,658
Depreciation
+€295
Other operating charges
-€886
Financial income
-€1,676
Financial charges
+€387
Taxes
-€216
Result 2025
€2,865
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,641
Investment
-€14,441
Financing
-€11,022
Cash 2024
€28,302
From operations (derived)
+€23,641
Net result for the year
+€2,865
Depreciation
+€25,460
Receivables within one year
+€615
Smaller working-capital items
-€20
Provisions
-€1,354
Trade debts
-€1,922
Other debts
-€1,802
Accrued charges and deferred income
-€201
Investment (derived)
-€14,441
Investment in fixed assets (net)
-€14,441
Financing
-€11,022
Debts after one year
-€7,304
Current portion of long-term debt
-€3,718
Cash 2025
€26,480
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,496 | €180,051 | -€13,445 | -6.9% |
| Fixed assets | 21/28 | €143,866 | €132,846 | -€11,019 | -7.7% |
| Tangible fixed assets | 22/27 | €143,761 | €132,741 | -€11,019 | -7.7% |
| Plant, machinery and equipment | 23 | €142,198 | €131,492 | -€10,706 | -7.5% |
| Furniture and vehicles | 24 | €967 | €768 | -€199 | -20.6% |
| Other tangible fixed assets | 26 | €596 | €482 | -€114 | -19.2% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €49,630 | €47,204 | -€2,426 | -4.9% |
| Amounts receivable within one year | 40/41 | €20,504 | €19,889 | -€615 | -3.0% |
| Trade receivables | 40 | €17,849 | €17,702 | -€148 | -0.8% |
| Other amounts receivable | 41 | €2,655 | €2,187 | -€468 | -17.6% |
| Cash at bank and in hand | 54/58 | €28,302 | €26,480 | -€1,822 | -6.4% |
| Deferred charges and accrued income | 490/1 | €824 | €835 | +€11 | +1.3% |
| Total equity and liabilities | 10/49 | €193,496 | €180,051 | -€13,445 | -6.9% |
| Equity | 10/15 | €95,106 | €97,971 | +€2,865 | +3.0% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €47,075 | €41,341 | -€5,735 | -12.2% |
| Tax-exempt reserves | 132 | €33,137 | €27,402 | -€5,735 | -17.3% |
| Distributable reserves | 133 | €13,938 | €13,938 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,355 | €47,954 | +€8,599 | +21.9% |
| Provisions and deferred taxes | 16 | €7,809 | €6,456 | -€1,354 | -17.3% |
| Deferred taxes | 168 | €7,809 | €6,456 | -€1,354 | -17.3% |
| Amounts payable | 17/49 | €90,581 | €75,624 | -€14,956 | -16.5% |
| Amounts payable after more than one year | 17 | €44,874 | €37,570 | -€7,304 | -16.3% |
| Financial debts | 170/4 | €29,294 | €22,515 | -€6,779 | -23.1% |
| Other amounts payable | 178/9 | €15,580 | €15,055 | -€525 | -3.4% |
| Amounts payable within one year | 42/48 | €45,417 | €37,966 | -€7,451 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €10,524 | €6,805 | -€3,718 | -35.3% |
| Trade debts | 44 | €7,918 | €5,996 | -€1,922 | -24.3% |
| Suppliers | 440/4 | €7,918 | €5,996 | -€1,922 | -24.3% |
| Taxes, remuneration and social security | 45 | €845 | €837 | -€9 | -1.0% |
| Taxes | 450/3 | €845 | €837 | -€9 | -1.0% |
| Other amounts payable | 47/48 | €26,130 | €24,328 | -€1,802 | -6.9% |
| Accrued charges and deferred income | 492/3 | €289 | €88 | -€201 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,755 | €25,460 | -€295 | -1.1% |
| Other operating charges | 640/8 | €4,460 | €5,346 | +€886 | +19.9% |
| Gross operating margin | 9900 | €39,644 | €35,986 | -€3,658 | -9.2% |
| Operating profit (loss) | 9901 | €9,428 | €5,179 | -€4,249 | -45.1% |
| Financial income | 75/76B | €1,800 | €124 | -€1,676 | -93.1% |
| Recurring financial income | 75 | €1,721 | €124 | -€1,597 | -92.8% |
| Non-recurring financial income | 76B | €79 | - | -€79 | |
| Financial charges | 65/66B | €1,666 | €1,279 | -€387 | -23.2% |
| Recurring financial charges | 65 | €1,666 | €1,279 | -€387 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €9,562 | €4,024 | -€5,538 | -57.9% |
| Transfer from deferred taxes | 780 | €1,354 | €1,354 | = | 0.0% |
| Income taxes | 67/77 | €2,297 | €2,513 | +€216 | +9.4% |
| Profit (loss) for the period | 9904 | €8,619 | €2,865 | -€5,754 | -66.8% |
| Transfer from tax-exempt reserves | 789 | €5,735 | €5,735 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,353 | €8,599 | -€5,754 | -40.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.