CAMPING DU LAC: 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 DU LAC
Largest movements
- Cash +€14,501
up €14,501 (+28.0%), from €51,776 to €66,277
mainly Net result for the year (+€7,680) and Depreciation (+€5,202)
- Tangible fixed assets -€3,799
down €3,799 (-4.3%), from €88,514 to €84,716
of which Land and buildings: -€3,205
- Receivables within one year -€3,742
down €3,742 (-41.8%), from €8,943 to €5,201
of which Trade receivables: -€1,967
- Reserves +€7,680
up €7,680 (+9.6%), from €79,769 to €87,449
of which Distributable reserves: +€7,680
- Depreciation -€1,575
down €1,575 (-23.2%), from €6,777 to €5,202
- Taxes +€1,547
up €1,547 (+66.4%), from €2,328 to €3,875
- Gross operating margin +€1,203
up €1,203 (+6.9%), from €17,400 to €18,603
- Other operating charges -€665
down €665 (-25.1%), from €2,646 to €1,981
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 | €151,789 | €158,885 | +€7,096 | +4.7% |
| Fixed assets | 21/28 | €88,514 | €84,716 | -€3,799 | -4.3% |
| Tangible fixed assets | 22/27 | €88,514 | €84,716 | -€3,799 | -4.3% |
| Land and buildings | 22 | €82,922 | €79,717 | -€3,205 | -3.9% |
| Plant, machinery and equipment | 23 | €5,592 | €3,652 | -€1,941 | -34.7% |
| Furniture and vehicles | 24 | - | €1,347 | +€1,347 | |
| Current assets | 29/58 | €63,275 | €74,169 | +€10,894 | +17.2% |
| Stocks and contracts in progress | 3 | €1,305 | €1,178 | -€127 | -9.8% |
| Stocks | 30/36 | €1,305 | €1,178 | -€127 | -9.8% |
| Amounts receivable within one year | 40/41 | €8,943 | €5,201 | -€3,742 | -41.8% |
| Trade receivables | 40 | €5,668 | €3,700 | -€1,967 | -34.7% |
| Other amounts receivable | 41 | €3,275 | €1,501 | -€1,775 | -54.2% |
| Cash at bank and in hand | 54/58 | €51,776 | €66,277 | +€14,501 | +28.0% |
| Deferred charges and accrued income | 490/1 | €1,251 | €1,514 | +€263 | +21.0% |
| Total equity and liabilities | 10/49 | €151,789 | €158,885 | +€7,096 | +4.7% |
| Equity | 10/15 | €149,769 | €157,449 | +€7,680 | +5.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €79,769 | €87,449 | +€7,680 | +9.6% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €72,769 | €80,449 | +€7,680 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,020 | €1,436 | -€584 | -28.9% |
| Amounts payable within one year | 42/48 | €2,020 | €1,436 | -€584 | -28.9% |
| Trade debts | 44 | €1,108 | €759 | -€349 | -31.5% |
| Suppliers | 440/4 | €1,108 | €759 | -€349 | -31.5% |
| Advances received on contracts in progress | 46 | €912 | €677 | -€235 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,777 | €5,202 | -€1,575 | -23.2% |
| Other operating charges | 640/8 | €2,646 | €1,981 | -€665 | -25.1% |
| Gross operating margin | 9900 | €17,400 | €18,603 | +€1,203 | +6.9% |
| Operating profit (loss) | 9901 | €7,978 | €11,420 | +€3,442 | +43.1% |
| Financial income | 75/76B | €241 | €201 | -€41 | -16.8% |
| Recurring financial income | 75 | €241 | €201 | -€41 | -16.8% |
| Financial charges | 65/66B | €155 | €66 | -€90 | -57.6% |
| Recurring financial charges | 65 | €155 | €66 | -€90 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €8,064 | €11,555 | +€3,491 | +43.3% |
| Income taxes | 67/77 | €2,328 | €3,875 | +€1,547 | +66.4% |
| Profit (loss) for the period | 9904 | €5,735 | €7,680 | +€1,944 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,735 | €7,680 | +€1,944 | +33.9% |
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 27 October 2026 via checked.be.