CAMPING LA PLAGE: 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 LA PLAGE
Largest movements
- Tangible fixed assets -€14,916
down €14,916 (-3.7%), from €400,338 to €385,422
of which Land and buildings: -€17,799
- Cash +€12,101
up €12,101 (+66.7%), from €18,132 to €30,233
mainly Depreciation (+€21,172) and Contributions, distributions and other (+€10,090)
- Receivables within one year -€5,273
down €5,273 (-64.4%), from €8,190 to €2,917
of which Trade receivables: -€5,164
- Investment grants +€10,090
up €10,090 (+27.1%), from €37,294 to €47,384
- Other debts -€6,558
down €6,558 (-1.6%), from €399,788 to €393,230
- Profit (loss) carried forward -€5,319
down €5,319 (-2.6%), from -€205,659 to -€210,978
- Trade debts -€4,452
down €4,452 (-76.4%), from €5,825 to €1,372
- Gross operating margin -€12,182
down €12,182 (-40.1%), from €30,363 to €18,181
- Depreciation -€5,394
down €5,394 (-20.3%), from €26,565 to €21,172
- Financial income +€4,355
up €4,355 (+232%), from €1,876 to €6,231
- Other operating charges -€1,922
down €1,922 (-20.4%), from €9,439 to €7,516
- Financial charges -€433
down €433 (-46.2%), from €938 to €504
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 | €428,677 | €418,878 | -€9,799 | -2.3% |
| Fixed assets | 21/28 | €400,338 | €385,422 | -€14,916 | -3.7% |
| Tangible fixed assets | 22/27 | €400,338 | €385,422 | -€14,916 | -3.7% |
| Land and buildings | 22 | €375,564 | €357,765 | -€17,799 | -4.7% |
| Plant, machinery and equipment | 23 | €23,659 | €27,192 | +€3,532 | +14.9% |
| Furniture and vehicles | 24 | €1,115 | €465 | -€650 | -58.3% |
| Current assets | 29/58 | €28,339 | €33,456 | +€5,117 | +18.1% |
| Amounts receivable within one year | 40/41 | €8,190 | €2,917 | -€5,273 | -64.4% |
| Trade receivables | 40 | €7,304 | €2,140 | -€5,164 | -70.7% |
| Other amounts receivable | 41 | €886 | €777 | -€109 | -12.3% |
| Cash at bank and in hand | 54/58 | €18,132 | €30,233 | +€12,101 | +66.7% |
| Deferred charges and accrued income | 490/1 | €2,018 | €307 | -€1,711 | -84.8% |
| Total equity and liabilities | 10/49 | €428,677 | €418,878 | -€9,799 | -2.3% |
| Equity | 10/15 | €7,785 | €12,556 | +€4,771 | +61.3% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €1,150 | €1,150 | = | 0.0% |
| Distributable reserves | 133 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,659 | -€210,978 | -€5,319 | -2.6% |
| Investment grants | 15 | €37,294 | €47,384 | +€10,090 | +27.1% |
| Amounts payable | 17/49 | €420,892 | €406,322 | -€14,570 | -3.5% |
| Amounts payable after more than one year | 17 | €10,142 | €6,680 | -€3,462 | -34.1% |
| Financial debts | 170/4 | €10,142 | €6,680 | -€3,462 | -34.1% |
| Amounts payable within one year | 42/48 | €410,303 | €398,567 | -€11,737 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €4,691 | €3,462 | -€1,229 | -26.2% |
| Trade debts | 44 | €5,825 | €1,372 | -€4,452 | -76.4% |
| Suppliers | 440/4 | €5,825 | €1,372 | -€4,452 | -76.4% |
| Advances received on contracts in progress | 46 | - | €503 | +€503 | |
| Other amounts payable | 47/48 | €399,788 | €393,230 | -€6,558 | -1.6% |
| Accrued charges and deferred income | 492/3 | €447 | €1,075 | +€629 | +141% |
| Remuneration, social security and pensions | 62 | -€194 | - | +€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,565 | €21,172 | -€5,394 | -20.3% |
| Other operating charges | 640/8 | €9,439 | €7,516 | -€1,922 | -20.4% |
| Gross operating margin | 9900 | €30,363 | €18,181 | -€12,182 | -40.1% |
| Operating profit (loss) | 9901 | -€5,447 | -€10,507 | -€5,060 | -92.9% |
| Financial income | 75/76B | €1,876 | €6,231 | +€4,355 | +232% |
| Recurring financial income | 75 | €1,876 | €6,231 | +€4,355 | +232% |
| Financial charges | 65/66B | €938 | €504 | -€433 | -46.2% |
| Recurring financial charges | 65 | €938 | €504 | -€433 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,508 | -€4,780 | -€272 | -6.0% |
| Income taxes | 67/77 | €313 | €538 | +€226 | +72.3% |
| Profit (loss) for the period | 9904 | -€4,821 | -€5,319 | -€498 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,821 | -€5,319 | -€498 | -10.3% |
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 29 October 2026 via checked.be.