CAMPING ESMERALDA: what changed
What changed
CAMPING ESMERALDA
NACE 55.300, Accommodation
filed annual accounts (NBB)
Net result for the year
€85,718
2024 · €57,669+€28,049
Equity
€206,067
2024 · €195,349+€10,718
Cash
€426,461
2024 · €328,985+€97,477
Balance sheet total
€1.8m
2024 · €1.6m+€124,348
Largest movements
Assets
- Cash +€97,477
up €97,477 (+29.6%), from €328,985 to €426,461
mainly Depreciation (+€101,024) and Net result for the year (+€85,718)
- Receivables within one year +€37,692
up €37,692 (+5.1%), from €736,627 to €774,319
of which Trade receivables: +€54,572
Equity and liabilities
- Other debts +€76,038
up €76,038 (+31.4%), from €241,801 to €317,839
- Accrued charges and deferred income +€60,811
up €60,811 (+6.8%), from €899,384 to €960,194
- Trade debts -€32,599
down €32,599 (-35.1%), from €92,950 to €60,351
Income statement
- Turnover +€93,531
up €93,531 (+8.1%), from €1.2m to €1.3m
- Gross operating margin +€60,740
up €60,740 (+12.4%), from €491,708 to €552,448
- Purchases and services +€34,250
up €34,250 (+5.1%), from €677,465 to €711,716
- Depreciation +€17,277
up €17,277 (+20.6%), from €83,746 to €101,024
- Taxes +€14,092
up €14,092 (+98.6%), from €14,298 to €28,390
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
€57,669
Gross operating margin
+€60,740
Staff costs
+€962
Depreciation
-€17,277
Write-downs
-€11,585
Other operating charges
+€5,983
Other operating items
+€8,480
Financial income
+€3,878
Financial charges
-€9,039
Taxes
-€14,092
Result 2025
€85,718
raises the resultlowers the resultnot broken down further in the accounts
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
+€240,591
Investment
-€92,875
Financing
-€50,239
Cash 2024
€328,985
From operations (derived)
+€240,591
Net result for the year
+€85,718
Depreciation
+€101,024
Receivables within one year
-€37,692
Deferred charges and accrued income
+€2,671
Trade debts
-€32,599
Tax, wage and social debts
-€15,258
Advances received
-€122
Other debts
+€76,038
Accrued charges and deferred income
+€60,811
Investment (derived)
-€92,875
Investment in fixed assets (net)
-€92,875
Financing
-€50,239
Debts after one year
+€15,101
Current portion of long-term debt
+€9,660
Contributions, distributions and other
-€75,000
Cash 2025
€426,461
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,631,816 | €1,756,164 | +€124,348 | +7.6% |
| Fixed assets | 21/28 | €488,270 | €480,121 | -€8,149 | -1.7% |
| Tangible fixed assets | 22/27 | €487,682 | €479,533 | -€8,149 | -1.7% |
| Land and buildings | 22 | €120,196 | - | -€120,196 | |
| Plant, machinery and equipment | 23 | €35,590 | €26,644 | -€8,946 | -25.1% |
| Furniture and vehicles | 24 | €54,054 | €74,871 | +€20,816 | +38.5% |
| Other tangible fixed assets | 26 | €277,842 | €378,019 | +€100,177 | +36.1% |
| Financial fixed assets | 28 | €588 | €588 | = | 0.0% |
| Current assets | 29/58 | €1,143,546 | €1,276,043 | +€132,497 | +11.6% |
| Amounts receivable within one year | 40/41 | €736,627 | €774,319 | +€37,692 | +5.1% |
| Trade receivables | 40 | €673,748 | €728,320 | +€54,572 | +8.1% |
| Other amounts receivable | 41 | €62,880 | €45,999 | -€16,881 | -26.8% |
| Current investments | 50/53 | €64,539 | €64,539 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €328,985 | €426,461 | +€97,477 | +29.6% |
| Deferred charges and accrued income | 490/1 | €13,396 | €10,724 | -€2,671 | -19.9% |
| Total equity and liabilities | 10/49 | €1,631,816 | €1,756,164 | +€124,348 | +7.6% |
| Equity | 10/15 | €195,349 | €206,067 | +€10,718 | +5.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €176,757 | €187,475 | +€10,718 | +6.1% |
| Distributable reserves | 133 | €176,757 | €187,475 | +€10,718 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,436,466 | €1,550,097 | +€113,630 | +7.9% |
| Amounts payable after more than one year | 17 | €159,287 | €174,388 | +€15,101 | +9.5% |
| Financial debts | 170/4 | €159,287 | €174,388 | +€15,101 | +9.5% |
| Amounts payable within one year | 42/48 | €377,796 | €415,514 | +€37,719 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €16,067 | €25,727 | +€9,660 | +60.1% |
| Trade debts | 44 | €92,950 | €60,351 | -€32,599 | -35.1% |
| Suppliers | 440/4 | €92,950 | €60,351 | -€32,599 | -35.1% |
| Advances received on contracts in progress | 46 | €812 | €690 | -€122 | -15.0% |
| Taxes, remuneration and social security | 45 | €26,166 | €10,908 | -€15,258 | -58.3% |
| Taxes | 450/3 | €4,963 | €144 | -€4,820 | -97.1% |
| Remuneration and social security | 454/9 | €21,203 | €10,764 | -€10,439 | -49.2% |
| Other amounts payable | 47/48 | €241,801 | €317,839 | +€76,038 | +31.4% |
| Accrued charges and deferred income | 492/3 | €899,384 | €960,194 | +€60,811 | +6.8% |
| Turnover | 70 | €1,158,519 | €1,252,050 | +€93,531 | +8.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €677,465 | €711,716 | +€34,250 | +5.1% |
| Remuneration, social security and pensions | 62 | €141,008 | €140,046 | -€962 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,746 | €101,024 | +€17,277 | +20.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,585 | €0 | +€11,585 | |
| Other operating charges | 640/8 | €199,392 | €193,410 | -€5,983 | -3.0% |
| Non-recurring operating charges | 66A | €8,480 | €0 | -€8,480 | -100% |
| Gross operating margin | 9900 | €491,708 | €552,448 | +€60,740 | +12.4% |
| Operating profit (loss) | 9901 | €70,667 | €117,969 | +€47,302 | +66.9% |
| Financial income | 75/76B | €1,663 | €5,541 | +€3,878 | +233% |
| Recurring financial income | 75 | €1,663 | €5,541 | +€3,878 | +233% |
| Financial charges | 65/66B | €363 | €9,402 | +€9,039 | +2,494% |
| Recurring financial charges | 65 | €363 | €9,402 | +€9,039 | +2,494% |
| Profit (loss) for the period before taxes | 9903 | €71,967 | €114,108 | +€42,140 | +58.6% |
| Income taxes | 67/77 | €14,298 | €28,390 | +€14,092 | +98.6% |
| Profit (loss) for the period | 9904 | €57,669 | €85,718 | +€28,049 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,669 | €85,718 | +€28,049 | +48.6% |
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 8 November 2026 via checked.be.