CAMPING MEMLING: 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 MEMLING
Largest movements
- Cash +€99,453
up €99,453 (+31.9%), from €311,833 to €411,286
mainly Net result for the year (+€212,480) and Depreciation (+€86,264)
- Tangible fixed assets -€41,135
down €41,135 (-10.5%), from €393,443 to €352,308
of which Land and buildings: -€29,106
- Current investments +€24,945
up €24,945 (+5.1%), from €491,513 to €516,458
- Reserves +€134,293
up €134,293 (+13.5%), from €998,316 to €1.1m
of which Distributable reserves: +€134,293
- Trade debts -€34,497
down €34,497 (-82.1%), from €41,994 to €7,497
- Debts after one year -€22,280
down €22,280 (-68.3%), from €32,617 to €10,337
of which Financial debts: -€27,360
- Accrued charges and deferred income +€16,519
up €16,519 (+34.2%), from €48,295 to €64,814
- Turnover +€852,732
new in 2025: €852,732
- Purchases and services +€285,766
new in 2025: €285,766
- Financial income -€65,069
down €65,069 (-72.0%), from €90,433 to €25,364
- Gross operating margin +€39,487
up €39,487 (+7.5%), from €527,477 to €566,964
- Financial charges -€27,131
down €27,131 (-79.0%), from €34,361 to €7,230
of which Non-recurring financial charges: -€24,944
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 | €1,213,342 | €1,298,824 | +€85,482 | +7.0% |
| Fixed assets | 21/28 | €396,711 | €356,296 | -€40,415 | -10.2% |
| Intangible fixed assets | 21 | €3,268 | €3,988 | +€720 | +22.0% |
| Tangible fixed assets | 22/27 | €393,443 | €352,308 | -€41,135 | -10.5% |
| Land and buildings | 22 | €361,650 | €332,544 | -€29,106 | -8.0% |
| Plant, machinery and equipment | 23 | €1,700 | €4,120 | +€2,420 | +142% |
| Furniture and vehicles | 24 | €30,093 | €15,644 | -€14,449 | -48.0% |
| Current assets | 29/58 | €816,631 | €942,528 | +€125,897 | +15.4% |
| Amounts receivable within one year | 40/41 | €10,090 | €10,662 | +€572 | +5.7% |
| Other amounts receivable | 41 | €10,090 | €10,662 | +€572 | +5.7% |
| Current investments | 50/53 | €491,513 | €516,458 | +€24,945 | +5.1% |
| Cash at bank and in hand | 54/58 | €311,833 | €411,286 | +€99,453 | +31.9% |
| Deferred charges and accrued income | 490/1 | €3,194 | €4,122 | +€928 | +29.1% |
| Total equity and liabilities | 10/49 | €1,213,342 | €1,298,824 | +€85,482 | +7.0% |
| Equity | 10/15 | €1,016,916 | €1,151,209 | +€134,293 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €998,316 | €1,132,609 | +€134,293 | +13.5% |
| Tax-exempt reserves | 132 | €2,809 | €2,809 | -€0 | 0.0% |
| Distributable reserves | 133 | €995,507 | €1,129,800 | +€134,293 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €196,426 | €147,615 | -€48,811 | -24.8% |
| Amounts payable after more than one year | 17 | €32,617 | €10,337 | -€22,280 | -68.3% |
| Financial debts | 170/4 | €27,360 | - | -€27,360 | |
| Other amounts payable | 178/9 | €5,256 | €10,337 | +€5,081 | +96.7% |
| Amounts payable within one year | 42/48 | €115,515 | €72,464 | -€43,051 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €28,557 | €27,360 | -€1,197 | -4.2% |
| Financial debts | 43 | €454 | €71 | -€383 | -84.4% |
| Credit institutions | 430/8 | €454 | €71 | -€383 | -84.4% |
| Trade debts | 44 | €41,994 | €7,497 | -€34,497 | -82.1% |
| Suppliers | 440/4 | €41,994 | €7,497 | -€34,497 | -82.1% |
| Taxes, remuneration and social security | 45 | €44,509 | €37,536 | -€6,973 | -15.7% |
| Taxes | 450/3 | €33,749 | €27,798 | -€5,951 | -17.6% |
| Remuneration and social security | 454/9 | €10,760 | €9,738 | -€1,022 | -9.5% |
| Accrued charges and deferred income | 492/3 | €48,295 | €64,814 | +€16,519 | +34.2% |
| Turnover | 70 | - | €852,732 | +€852,732 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €285,766 | +€285,766 | |
| Remuneration, social security and pensions | 62 | €107,269 | €113,891 | +€6,622 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,517 | €86,264 | +€747 | +0.9% |
| Other operating charges | 640/8 | €80,526 | €80,376 | -€150 | -0.2% |
| Gross operating margin | 9900 | €527,477 | €566,964 | +€39,487 | +7.5% |
| Operating profit (loss) | 9901 | €254,164 | €286,433 | +€32,269 | +12.7% |
| Financial income | 75/76B | €90,433 | €25,364 | -€65,069 | -72.0% |
| Recurring financial income | 75 | €90,433 | €25,364 | -€65,069 | -72.0% |
| Financial charges | 65/66B | €34,361 | €7,230 | -€27,131 | -79.0% |
| Recurring financial charges | 65 | €9,417 | €7,230 | -€2,187 | -23.2% |
| Non-recurring financial charges | 66B | €24,944 | - | -€24,944 | |
| Profit (loss) for the period before taxes | 9903 | €310,236 | €304,567 | -€5,669 | -1.8% |
| Income taxes | 67/77 | €92,321 | €92,087 | -€234 | -0.3% |
| Profit (loss) for the period | 9904 | €217,915 | €212,480 | -€5,435 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €217,915 | €212,480 | -€5,435 | -2.5% |
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 18 October 2026 via checked.be.