Camping San Lanaco: 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 San Lanaco
Largest movements
- Cash -€247,144
down €247,144 (-83.8%), from €294,938 to €47,794
mainly Investment in fixed assets (net) (-€200,000) and Debts after one year (-€142,992)
- Tangible fixed assets +€113,804
up €113,804 (+15.5%), from €732,604 to €846,407
of which Plant, machinery and equipment: +€173,049
- Receivables within one year +€40,259
up €40,259 (+33.8%), from €119,124 to €159,383
of which Other amounts receivable: +€132,719
- Debts after one year -€142,992
down €142,992 (-22.0%), from €649,287 to €506,296
of which Other amounts payable: -€120,000
- Profit (loss) carried forward +€51,803
up €51,803 (+7.8%), from -€666,101 to -€614,297
- Gross operating margin +€117,586
up €117,586 (+91.3%), from €128,834 to €246,420
- Taxes +€11,427
up €11,427 (+242%), from €4,728 to €16,154
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 | €1,146,665 | €1,053,584 | -€93,081 | -8.1% |
| Fixed assets | 21/28 | €732,604 | €846,407 | +€113,804 | +15.5% |
| Tangible fixed assets | 22/27 | €732,604 | €846,407 | +€113,804 | +15.5% |
| Land and buildings | 22 | €633,730 | €574,484 | -€59,245 | -9.3% |
| Plant, machinery and equipment | 23 | €98,874 | €271,923 | +€173,049 | +175% |
| Current assets | 29/58 | €414,062 | €207,177 | -€206,885 | -50.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €119,124 | €159,383 | +€40,259 | +33.8% |
| Trade receivables | 40 | €92,460 | €0 | -€92,460 | -100% |
| Other amounts receivable | 41 | €26,664 | €159,383 | +€132,719 | +498% |
| Cash at bank and in hand | 54/58 | €294,938 | €47,794 | -€247,144 | -83.8% |
| Total equity and liabilities | 10/49 | €1,146,665 | €1,053,584 | -€93,081 | -8.1% |
| Equity | 10/15 | €459,702 | €511,505 | +€51,803 | +11.3% |
| Contributions | 10/11 | €1,125,000 | €1,125,000 | = | 0.0% |
| Reserves | 13 | €802 | €802 | = | 0.0% |
| Distributable reserves | 133 | €802 | €802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€666,101 | -€614,297 | +€51,803 | +7.8% |
| Amounts payable | 17/49 | €686,964 | €542,079 | -€144,884 | -21.1% |
| Amounts payable after more than one year | 17 | €649,287 | €506,296 | -€142,992 | -22.0% |
| Financial debts | 170/4 | €134,287 | €111,296 | -€22,992 | -17.1% |
| Other amounts payable | 178/9 | €515,000 | €395,000 | -€120,000 | -23.3% |
| Amounts payable within one year | 42/48 | €37,676 | €35,784 | -€1,892 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €22,394 | €23,992 | +€1,598 | +7.1% |
| Financial debts | 43 | €256 | €0 | -€256 | -100% |
| Credit institutions | 430/8 | €256 | €0 | -€256 | -100% |
| Trade debts | 44 | €13,912 | €2,657 | -€11,255 | -80.9% |
| Suppliers | 440/4 | €13,912 | €2,657 | -€11,255 | -80.9% |
| Taxes, remuneration and social security | 45 | €121 | €8,142 | +€8,021 | +6,643% |
| Taxes | 450/3 | €121 | €8,142 | +€8,021 | +6,643% |
| Other amounts payable | 47/48 | €993 | €993 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,122 | €86,196 | +€1,074 | +1.3% |
| Other operating charges | 640/8 | €27,387 | €26,176 | -€1,211 | -4.4% |
| Non-recurring operating charges | 66A | €0 | €61,796 | +€61,796 | |
| Gross operating margin | 9900 | €128,834 | €246,420 | +€117,586 | +91.3% |
| Operating profit (loss) | 9901 | €16,325 | €72,252 | +€55,927 | +343% |
| Financial income | 75/76B | €0 | €504 | +€504 | |
| Recurring financial income | 75 | €0 | €504 | +€504 | |
| Financial charges | 65/66B | €5,241 | €4,799 | -€442 | -8.4% |
| Recurring financial charges | 65 | €5,241 | €4,799 | -€442 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €11,084 | €67,958 | +€56,874 | +513% |
| Income taxes | 67/77 | €4,728 | €16,154 | +€11,427 | +242% |
| Profit (loss) for the period | 9904 | €6,356 | €51,803 | +€45,447 | +715% |
| Profit (loss) for the period to be appropriated | 9905 | €6,356 | €51,803 | +€45,447 | +715% |
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 19 October 2026 via checked.be.