CAMPING OOS HEEM: 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 OOS HEEM
Largest movements
- Tangible fixed assets +€91,429
up €91,429 (+15.4%), from €593,508 to €684,937
of which Plant, machinery and equipment: +€110,481
- Receivables within one year -€17,518
down €17,518 (-34.5%), from €50,744 to €33,227
of which Other amounts receivable: -€12,101
- Debts after one year +€105,796
up €105,796 (+152%), from €69,572 to €175,368
- Other debts +€53,163
up €53,163 (+349%), from €15,218 to €68,382
- Profit (loss) carried forward -€40,649
down €40,649 (-116%), from -€34,959 to -€75,608
- Trade debts -€25,564
down €25,564 (-60.2%), from €42,435 to €16,872
- Accrued charges and deferred income -€25,359
down €25,359 (-99.8%), from €25,406 to €47
- Gross operating margin -€44,329
down €44,329 (-26.6%), from €166,854 to €122,526
- Depreciation +€11,524
up €11,524 (+16.5%), from €69,820 to €81,344
- Other operating charges +€6,851
up €6,851 (+61.2%), from €11,197 to €18,048
- Staff costs -€5,492
down €5,492 (-8.9%), from €61,390 to €55,898
- Financial charges +€3,104
up €3,104 (+64.8%), from €4,794 to €7,898
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 | €725,613 | €794,033 | +€68,420 | +9.4% |
| Fixed assets | 21/28 | €598,980 | €689,338 | +€90,358 | +15.1% |
| Intangible fixed assets | 21 | €5,007 | €3,936 | -€1,071 | -21.4% |
| Tangible fixed assets | 22/27 | €593,508 | €684,937 | +€91,429 | +15.4% |
| Land and buildings | 22 | €503,441 | €485,009 | -€18,431 | -3.7% |
| Plant, machinery and equipment | 23 | €88,827 | €199,308 | +€110,481 | +124% |
| Furniture and vehicles | 24 | €1,240 | €620 | -€620 | -50.0% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €126,633 | €104,695 | -€21,938 | -17.3% |
| Amounts receivable within one year | 40/41 | €50,744 | €33,227 | -€17,518 | -34.5% |
| Trade receivables | 40 | €21,722 | €16,305 | -€5,417 | -24.9% |
| Other amounts receivable | 41 | €29,022 | €16,921 | -€12,101 | -41.7% |
| Cash at bank and in hand | 54/58 | €31,264 | €31,122 | -€142 | -0.5% |
| Deferred charges and accrued income | 490/1 | €44,625 | €40,346 | -€4,278 | -9.6% |
| Total equity and liabilities | 10/49 | €725,613 | €794,033 | +€68,420 | +9.4% |
| Equity | 10/15 | €535,265 | €494,616 | -€40,649 | -7.6% |
| Contributions | 10/11 | €544,075 | €544,075 | = | 0.0% |
| Reserves | 13 | €26,149 | €26,149 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,600 | €19,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,600 | €19,600 | = | 0.0% |
| Distributable reserves | 133 | €6,549 | €6,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,959 | -€75,608 | -€40,649 | -116% |
| Amounts payable | 17/49 | €190,348 | €299,417 | +€109,069 | +57.3% |
| Amounts payable after more than one year | 17 | €69,572 | €175,368 | +€105,796 | +152% |
| Financial debts | 170/4 | €69,572 | €175,368 | +€105,796 | +152% |
| Amounts payable within one year | 42/48 | €95,370 | €124,002 | +€28,632 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €23,791 | €34,933 | +€11,141 | +46.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €42,435 | €16,872 | -€25,564 | -60.2% |
| Suppliers | 440/4 | €42,435 | €16,872 | -€25,564 | -60.2% |
| Taxes, remuneration and social security | 45 | €13,925 | €3,816 | -€10,109 | -72.6% |
| Taxes | 450/3 | €12,417 | €270 | -€12,148 | -97.8% |
| Remuneration and social security | 454/9 | €1,508 | €3,546 | +€2,039 | +135% |
| Other amounts payable | 47/48 | €15,218 | €68,382 | +€53,163 | +349% |
| Accrued charges and deferred income | 492/3 | €25,406 | €47 | -€25,359 | -99.8% |
| Remuneration, social security and pensions | 62 | €61,390 | €55,898 | -€5,492 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,820 | €81,344 | +€11,524 | +16.5% |
| Other operating charges | 640/8 | €11,197 | €18,048 | +€6,851 | +61.2% |
| Gross operating margin | 9900 | €166,854 | €122,526 | -€44,329 | -26.6% |
| Operating profit (loss) | 9901 | €24,448 | -€32,764 | -€57,212 | |
| Financial income | 75/76B | €69 | €13 | -€56 | -80.8% |
| Recurring financial income | 75 | €69 | €13 | -€56 | -80.8% |
| Financial charges | 65/66B | €4,794 | €7,898 | +€3,104 | +64.8% |
| Recurring financial charges | 65 | €4,794 | €7,898 | +€3,104 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €19,724 | -€40,649 | -€60,372 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €19,724 | -€40,649 | -€60,373 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,724 | -€40,649 | -€60,373 |
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 25 October 2026 via checked.be.