CAMPING DISTRIBUTION: 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.
CAMPING DISTRIBUTION
Largest movements
- Receivables within one year +€68,164
up €68,164 (+74.5%), from €91,439 to €159,604
- Tangible fixed assets -€19,346
down €19,346 (-73.8%), from €26,212 to €6,865
of which Furniture and vehicles: -€19,336
- Deferred charges and accrued income -€17,559
down €17,559 (-44.2%), from €39,693 to €22,134
- Trade debts +€75,168
up €75,168 (+127.8%), from €58,804 to €133,973
- Reserves -€24,696
down €24,696 (-24.2%), from €101,855 to €77,159
of which Distributable reserves: -€24,696
- Current portion of long-term debt -€15,373
no longer reported in 2025 (was €15,373)
- Profit (loss) carried forward -€11,294
down €11,294 (-62.6%), from €18,040 to €6,745
- Tax, wage and social debts +€7,002
up €7,002 (+51.5%), from €13,604 to €20,606
of which Taxes: +€7,381
- Gross operating margin +€15,583
up €15,583 (+37.5%), from €41,522 to €57,105
- Staff costs -€9,687
down €9,687 (-19.3%), from €50,273 to €40,586
- Depreciation -€8,678
down €8,678 (-51.5%), from €16,837 to €8,159
- Taxes -€3,709
no longer reported in 2025 (was €3,709)
- Financial charges -€1,236
down €1,236 (-82.8%), from €1,493 to €257
From the 2023 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
A cash bridge needs two consecutive fiscal 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 | €221,729 | €252,537 | +€30,808 | +13.9% |
| Fixed assets | 21/28 | €26,212 | €6,865 | -€19,346 | -73.8% |
| Tangible fixed assets | 22/27 | €26,212 | €6,865 | -€19,346 | -73.8% |
| Plant, machinery and equipment | 23 | €11 | - | -€11 | |
| Furniture and vehicles | 24 | €26,201 | €6,865 | -€19,336 | -73.8% |
| Current assets | 29/58 | €195,518 | €245,671 | +€50,154 | +25.7% |
| Amounts receivable within one year | 40/41 | €91,439 | €159,604 | +€68,164 | +74.5% |
| Trade receivables | 40 | €91,439 | €159,604 | +€68,164 | +74.5% |
| Cash at bank and in hand | 54/58 | €64,386 | €63,934 | -€452 | -0.7% |
| Deferred charges and accrued income | 490/1 | €39,693 | €22,134 | -€17,559 | -44.2% |
| Total equity and liabilities | 10/49 | €221,729 | €252,537 | +€30,808 | +13.9% |
| Equity | 10/15 | €133,949 | €97,958 | -€35,990 | -26.9% |
| Contributions | 10/11 | €14,054 | €14,054 | = | 0.0% |
| Reserves | 13 | €101,855 | €77,159 | -€24,696 | -24.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €75,304 | -€24,696 | -24.7% |
| Profit (loss) carried forward | 14 | €18,040 | €6,745 | -€11,294 | -62.6% |
| Amounts payable | 17/49 | €87,781 | €154,579 | +€66,798 | +76.1% |
| Amounts payable within one year | 42/48 | €87,781 | €154,579 | +€66,798 | +76.1% |
| Current portion of amounts payable after more than one year | 42 | €15,373 | - | -€15,373 | |
| Trade debts | 44 | €58,804 | €133,973 | +€75,168 | +127.8% |
| Suppliers | 440/4 | €58,804 | €133,973 | +€75,168 | +127.8% |
| Taxes, remuneration and social security | 45 | €13,604 | €20,606 | +€7,002 | +51.5% |
| Taxes | 450/3 | €284 | €7,664 | +€7,381 | +2601.1% |
| Remuneration and social security | 454/9 | €13,320 | €12,942 | -€378 | -2.8% |
| Remuneration, social security and pensions | 62 | €50,273 | €40,586 | -€9,687 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,837 | €8,159 | -€8,678 | -51.5% |
| Other operating charges | 640/8 | €1,325 | €1,358 | +€34 | +2.5% |
| Gross operating margin | 9900 | €41,522 | €57,105 | +€15,583 | +37.5% |
| Operating profit (loss) | 9901 | -€26,912 | €7,002 | +€33,914 | |
| Financial charges | 65/66B | €1,493 | €257 | -€1,236 | -82.8% |
| Recurring financial charges | 65 | €1,493 | €257 | -€1,236 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,405 | €6,745 | +€35,150 | |
| Income taxes | 67/77 | €3,709 | - | -€3,709 | |
| Profit (loss) for the period | 9904 | -€32,114 | €6,745 | +€38,859 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,114 | €6,745 | +€38,859 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.