CAMPING JAGERSHOF: 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.
What changed
CAMPING JAGERSHOF
NACE 55.300, Accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€480,065
2024 · -€8,078+€488,143
Equity
€7.7m
2024 · €7.5m+€180,065
Cash
€465,505
2024 · €739,264-€273,759
Balance sheet total
€17.1m
2024 · €17.4m-€327,726
Largest movements
Assets
- Cash -€273,759
down €273,759 (-37.0%), from €739,264 to €465,505
mainly Other debts (-€347,836) and Contributions, distributions and other (-€300,000)
Equity and liabilities
- Other debts -€347,836
down €347,836 (-23.5%), from €1.5m to €1.1m
- Reserves +€180,065
up €180,065 (+2.7%), from €6.8m to €7.0m
of which Distributable reserves: +€180,065
Income statement
- Depreciation -€536,917
down €536,917 (-100.0%), from €537,001 to €84
- Gross operating margin -€217,767
down €217,767 (-29.6%), from €736,284 to €518,517
- Financial income +€90,794
up €90,794 (+45.8%), from €198,223 to €289,017
- Financial charges -€9,941
down €9,941 (-3.4%), from €295,031 to €285,090
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.
Result 2024
-€8,078
Gross operating margin
-€217,767
Depreciation
+€536,917
Other operating charges
+€2,835
Other operating items
+€5,666
Financial income
+€90,794
Financial charges
+€9,941
Deferred taxes and other
+€59,756
Result 2025
€480,065
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€158,693
Investment
€0
Financing
-€432,453
Cash 2024
€739,264
From operations (derived)
+€158,693
Net result for the year
+€480,065
Depreciation
+€84
Receivables within one year
+€152,274
Deferred charges and accrued income
-€98,392
Trade debts
-€24,400
Tax, wage and social debts
-€3,103
Other debts
-€347,836
Financing
-€432,453
Debts after one year
-€140,779
Current portion of long-term debt
+€8,326
Contributions, distributions and other
-€300,000
Cash 2025
€465,505
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,419,104 | €17,091,378 | -€327,726 | -1.9% |
| Fixed assets | 21/28 | €11,843,892 | €11,843,807 | -€84 | 0.0% |
| Tangible fixed assets | 22/27 | €10,443,842 | €10,443,758 | -€84 | 0.0% |
| Land and buildings | 22 | €10,443,337 | €10,443,337 | = | 0.0% |
| Plant, machinery and equipment | 23 | €505 | €421 | -€84 | -16.7% |
| Financial fixed assets | 28 | €1,400,050 | €1,400,050 | = | 0.0% |
| Current assets | 29/58 | €5,575,212 | €5,247,571 | -€327,642 | -5.9% |
| Amounts receivable within one year | 40/41 | €1,534,222 | €1,381,948 | -€152,274 | -9.9% |
| Trade receivables | 40 | €125,001 | €0 | -€125,001 | -100% |
| Other amounts receivable | 41 | €1,409,221 | €1,381,948 | -€27,273 | -1.9% |
| Current investments | 50/53 | €3,203,094 | €3,203,094 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €739,264 | €465,505 | -€273,759 | -37.0% |
| Deferred charges and accrued income | 490/1 | €98,632 | €197,024 | +€98,392 | +99.8% |
| Total equity and liabilities | 10/49 | €17,419,104 | €17,091,378 | -€327,726 | -1.9% |
| Equity | 10/15 | €7,495,057 | €7,675,122 | +€180,065 | +2.4% |
| Contributions | 10/11 | €709,719 | €709,719 | = | 0.0% |
| Capital | 10 | €709,719 | €709,719 | = | 0.0% |
| Issued capital | 100 | €709,719 | €709,719 | = | 0.0% |
| Reserves | 13 | €6,785,338 | €6,965,403 | +€180,065 | +2.7% |
| Non-distributable reserves | 130/1 | €70,972 | €70,972 | = | 0.0% |
| Legal reserve | 130 | €70,972 | €70,972 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,632,606 | €1,632,606 | = | 0.0% |
| Distributable reserves | 133 | €5,081,761 | €5,261,826 | +€180,065 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €544,202 | €544,202 | = | 0.0% |
| Deferred taxes | 168 | €544,202 | €544,202 | = | 0.0% |
| Amounts payable | 17/49 | €9,379,845 | €8,872,053 | -€507,791 | -5.4% |
| Amounts payable after more than one year | 17 | €7,627,266 | €7,486,488 | -€140,779 | -1.8% |
| Financial debts | 170/4 | €3,610,896 | €3,395,796 | -€215,100 | -6.0% |
| Other amounts payable | 178/9 | €4,016,370 | €4,090,692 | +€74,322 | +1.9% |
| Amounts payable within one year | 42/48 | €1,752,578 | €1,385,566 | -€367,013 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €206,774 | €215,100 | +€8,326 | +4.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €24,821 | €422 | -€24,400 | -98.3% |
| Suppliers | 440/4 | €24,821 | €422 | -€24,400 | -98.3% |
| Taxes, remuneration and social security | 45 | €42,725 | €39,623 | -€3,103 | -7.3% |
| Taxes | 450/3 | €42,725 | €39,623 | -€3,103 | -7.3% |
| Other amounts payable | 47/48 | €1,478,258 | €1,130,421 | -€347,836 | -23.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €239,025 | €0 | -€239,025 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537,001 | €84 | -€536,917 | -100.0% |
| Other operating charges | 640/8 | €45,129 | €42,294 | -€2,835 | -6.3% |
| Non-recurring operating charges | 66A | €5,666 | €0 | -€5,666 | -100% |
| Gross operating margin | 9900 | €736,284 | €518,517 | -€217,767 | -29.6% |
| Operating profit (loss) | 9901 | €148,487 | €476,138 | +€327,651 | +221% |
| Financial income | 75/76B | €198,223 | €289,017 | +€90,794 | +45.8% |
| Recurring financial income | 75 | €198,223 | €289,017 | +€90,794 | +45.8% |
| Financial charges | 65/66B | €295,031 | €285,090 | -€9,941 | -3.4% |
| Recurring financial charges | 65 | €295,031 | €285,090 | -€9,941 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €51,678 | €480,065 | +€428,387 | +829% |
| Transfer to deferred taxes | 680 | €59,756 | €0 | -€59,756 | -100% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,078 | €480,065 | +€488,143 | |
| Transfer to tax-exempt reserves | 689 | €179,269 | €0 | -€179,269 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€187,347 | €480,065 | +€667,412 |
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 15 October 2026 via checked.be.