Camping Parelstrand: 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 Parelstrand
NACE 55.300, Accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.5m
2024 · €4.0m-€492,249
Equity
€18.7m
2024 · €15.2m+€3.5m
Cash
€11,912
2024 · €6,921+€4,991
Balance sheet total
€30.7m
2024 · €25.8m+€4.9m
Largest movements
Assets
- Receivables within one year +€4.9m
up €4.9m (+20.2%), from €24.3m to €29.2m
of which Other amounts receivable: +€4.6m
Equity and liabilities
- Profit (loss) carried forward +€3.5m
up €3.5m (+24.0%), from €14.6m to €18.2m
- Tax, wage and social debts +€1.4m
up €1.4m (+34.8%), from €4.0m to €5.3m
of which Taxes: +€1.4m
- Accrued charges and deferred income +€338,507
up €338,507, from €0 to €338,507
Income statement
- Gross operating margin -€565,262
down €565,262 (-9.5%), from €6.0m to €5.4m
- Financial charges +€407,213
up €407,213 (+301%), from €135,185 to €542,398
- Taxes -€241,557
down €241,557 (-14.4%), from €1.7m to €1.4m
- Financial income +€155,484
up €155,484 (+24.1%), from €645,222 to €800,706
- Other operating charges -€81,930
down €81,930 (-22.1%), from €371,107 to €289,177
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
€4.0m
Gross operating margin
-€565,262
Staff costs
-€12,182
Depreciation
+€4,630
Write-downs
-€6,919
Other operating charges
+€81,930
Other operating items
+€15,725
Financial income
+€155,484
Financial charges
-€407,213
Taxes
+€241,557
Result 2025
€3.5m
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
+€253,591
Investment
-€176,061
Financing
-€72,539
Cash 2024
€6,921
From operations (derived)
+€253,591
Net result for the year
+€3.5m
Depreciation
+€199,192
Smaller working-capital items
+€337
Receivables within one year
-€4.9m
Trade debts
-€306,797
Tax, wage and social debts
+€1.4m
Advances received
+€24,934
Accrued charges and deferred income
+€338,507
Investment (derived)
-€176,061
Investment in fixed assets (net)
-€176,061
Financing
-€72,539
Debts after one year
-€123,313
Short-term financial debts
+€50,774
Cash 2025
€11,912
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,830,110 | €30,707,414 | +€4.9m | +18.9% |
| Fixed assets | 21/28 | €1,517,210 | €1,494,079 | -€23,131 | -1.5% |
| Tangible fixed assets | 22/27 | €1,517,210 | €1,494,079 | -€23,131 | -1.5% |
| Land and buildings | 22 | €1,091,504 | €1,060,619 | -€30,885 | -2.8% |
| Plant, machinery and equipment | 23 | €243,722 | €292,380 | +€48,658 | +20.0% |
| Furniture and vehicles | 24 | €181,984 | €141,080 | -€40,904 | -22.5% |
| Current assets | 29/58 | €24,312,900 | €29,213,334 | +€4.9m | +20.2% |
| Stocks and contracts in progress | 3 | €855 | €0 | -€855 | -100% |
| Stocks | 30/36 | €855 | €0 | -€855 | -100% |
| Amounts receivable within one year | 40/41 | €24,289,937 | €29,185,718 | +€4.9m | +20.2% |
| Trade receivables | 40 | €208,520 | €488,751 | +€280,232 | +134% |
| Other amounts receivable | 41 | €24,081,418 | €28,696,967 | +€4.6m | +19.2% |
| Cash at bank and in hand | 54/58 | €6,921 | €11,912 | +€4,991 | +72.1% |
| Deferred charges and accrued income | 490/1 | €15,187 | €15,704 | +€518 | +3.4% |
| Total equity and liabilities | 10/49 | €25,830,110 | €30,707,414 | +€4.9m | +18.9% |
| Equity | 10/15 | €15,218,615 | €18,735,140 | +€3.5m | +23.1% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Capital | 10 | €525,000 | €525,000 | = | 0.0% |
| Issued capital | 100 | €525,000 | €525,000 | = | 0.0% |
| Reserves | 13 | €52,500 | €52,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,500 | €52,500 | = | 0.0% |
| Legal reserve | 130 | €52,500 | €52,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,641,115 | €18,157,640 | +€3.5m | +24.0% |
| Amounts payable | 17/49 | €10,611,494 | €11,972,274 | +€1.4m | +12.8% |
| Amounts payable after more than one year | 17 | €1,542,793 | €1,419,480 | -€123,313 | -8.0% |
| Other amounts payable | 178/9 | €1,542,793 | €1,419,480 | -€123,313 | -8.0% |
| Amounts payable within one year | 42/48 | €9,068,701 | €10,214,286 | +€1.1m | +12.6% |
| Financial debts | 43 | €1,692,470 | €1,743,245 | +€50,774 | +3.0% |
| Credit institutions | 430/8 | €1,692,470 | €1,743,245 | +€50,774 | +3.0% |
| Trade debts | 44 | €3,084,294 | €2,777,497 | -€306,797 | -9.9% |
| Suppliers | 440/4 | €3,084,294 | €2,777,497 | -€306,797 | -9.9% |
| Advances received on contracts in progress | 46 | €339,345 | €364,279 | +€24,934 | +7.3% |
| Taxes, remuneration and social security | 45 | €3,952,591 | €5,329,265 | +€1.4m | +34.8% |
| Taxes | 450/3 | €3,931,745 | €5,307,827 | +€1.4m | +35.0% |
| Remuneration and social security | 454/9 | €20,846 | €21,438 | +€592 | +2.8% |
| Accrued charges and deferred income | 492/3 | €0 | €338,507 | +€338,507 | |
| Non-recurring operating income | 76A | €155,985 | €669,677 | +€513,692 | +329% |
| Remuneration, social security and pensions | 62 | €191,146 | €203,328 | +€12,182 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,822 | €199,192 | -€4,630 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,297 | €17,216 | +€6,919 | +67.2% |
| Other operating charges | 640/8 | €371,107 | €289,177 | -€81,930 | -22.1% |
| Non-recurring operating charges | 66A | €15,725 | €0 | -€15,725 | -100% |
| Gross operating margin | 9900 | €5,970,064 | €5,404,803 | -€565,262 | -9.5% |
| Operating profit (loss) | 9901 | €5,177,967 | €4,695,890 | -€482,078 | -9.3% |
| Financial income | 75/76B | €645,222 | €800,706 | +€155,484 | +24.1% |
| Recurring financial income | 75 | €645,222 | €800,706 | +€155,484 | +24.1% |
| Financial charges | 65/66B | €135,185 | €542,398 | +€407,213 | +301% |
| Recurring financial charges | 65 | €135,185 | €542,398 | +€407,213 | +301% |
| Profit (loss) for the period before taxes | 9903 | €5,688,004 | €4,954,198 | -€733,806 | -12.9% |
| Income taxes | 67/77 | €1,679,230 | €1,437,673 | -€241,557 | -14.4% |
| Profit (loss) for the period | 9904 | €4,008,774 | €3,516,525 | -€492,249 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,008,774 | €3,516,525 | -€492,249 | -12.3% |
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 26 October 2026 via checked.be.