Camping la Rochette: 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 Rochette
Largest movements
- Tangible fixed assets -€11,190
down €11,190 (-19.8%), from €56,397 to €45,207
- Receivables within one year -€11,086
down €11,086 (-11.0%), from €100,650 to €89,564
- Cash +€10,582
up €10,582 (+80.9%), from €13,084 to €23,666
mainly Net result for the year (+€43,618) and Depreciation (+€15,986)
- Debts within one year -€55,955
down €55,955 (-42.6%), from €131,297 to €75,342
of which Trade debts: -€53,927
- Equity +€43,618
up €43,618 (+110%), from €39,476 to €83,095
of which Profit (loss) carried forward: +€43,618
- Gross operating margin +€13,710
up €13,710 (+19.2%), from €71,278 to €84,988
- Taxes +€9,397
up €9,397 (+134%), from €7,002 to €16,400
- Financial charges +€5,007
new in 2021: €5,007
- Other operating charges +€4,656
new in 2021: €4,656
- Depreciation +€2,812
up €2,812 (+21.3%), from €13,174 to €15,986
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,773 | €158,437 | -€12,336 | -7.2% |
| Fixed assets | 21/28 | €57,040 | €45,207 | -€11,833 | -20.7% |
| Intangible fixed assets | 21 | €643 | - | -€643 | |
| Tangible fixed assets | 22/27 | €56,397 | €45,207 | -€11,190 | -19.8% |
| Land and buildings | 22 | - | €10,657 | +€10,657 | |
| Plant, machinery and equipment | 23 | - | €4,289 | +€4,289 | |
| Furniture and vehicles | 24 | - | €30,260 | +€30,260 | |
| Current assets | 29/58 | €113,733 | €113,230 | -€503 | -0.4% |
| Amounts receivable within one year | 40/41 | €100,650 | €89,564 | -€11,086 | -11.0% |
| Trade receivables | 40 | - | €84,949 | +€84,949 | |
| Other amounts receivable | 41 | - | €4,615 | +€4,615 | |
| Cash at bank and in hand | 54/58 | €13,084 | €23,666 | +€10,582 | +80.9% |
| Total equity and liabilities | 10/49 | €170,773 | €158,437 | -€12,336 | -7.2% |
| Equity | 10/15 | €39,476 | €83,095 | +€43,618 | +110% |
| Contributions | 10/11 | - | €12,400 | +€12,400 | |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Profit (loss) carried forward | 14 | €27,076 | €70,695 | +€43,618 | +161% |
| Amounts payable | 17/49 | €131,297 | €75,342 | -€55,955 | -42.6% |
| Amounts payable within one year | 42/48 | €131,297 | €75,342 | -€55,955 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,808 | +€2,808 | |
| Trade debts | 44 | €70,305 | €16,378 | -€53,927 | -76.7% |
| Suppliers | 440/4 | - | €16,378 | +€16,378 | |
| Taxes, remuneration and social security | 45 | - | €7,600 | +€7,600 | |
| Taxes | 450/3 | - | €7,600 | +€7,600 | |
| Other amounts payable | 47/48 | - | €48,557 | +€48,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,174 | €15,986 | +€2,812 | +21.3% |
| Other operating charges | 640/8 | - | €4,656 | +€4,656 | |
| Gross operating margin | 9900 | €71,278 | €84,988 | +€13,710 | +19.2% |
| Operating profit (loss) | 9901 | €55,947 | €64,346 | +€8,399 | +15.0% |
| Financial income | 75/76B | - | €679 | +€679 | |
| Recurring financial income | 75 | - | €679 | +€679 | |
| Financial charges | 65/66B | - | €5,007 | +€5,007 | |
| Recurring financial charges | 65 | €2,733 | €5,007 | +€2,274 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €53,214 | €60,018 | +€6,804 | +12.8% |
| Income taxes | 67/77 | €7,002 | €16,400 | +€9,397 | +134% |
| Profit (loss) for the period | 9904 | €46,212 | €43,618 | -€2,593 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,212 | €43,618 | -€2,593 | -5.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.