CAMPING SIESTA: 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 SIESTA
Largest movements
- Receivables within one year +€39,687
up €39,687 (+54.4%), from €72,990 to €112,676
of which Other amounts receivable: +€35,737
- Deferred charges and accrued income +€11,144
up €11,144 (+111%), from €10,011 to €21,155
- Tangible fixed assets -€10,290
down €10,290 (-1.5%), from €699,740 to €689,450
of which Land and buildings: -€8,558
- Trade debts +€74,849
up €74,849 (+105%), from €71,584 to €146,433
- Debts after one year -€45,760
down €45,760 (-15.2%), from €300,313 to €254,554
- Other debts +€21,774
up €21,774 (+124%), from €17,554 to €39,328
- Accrued charges and deferred income -€19,592
down €19,592 (-12.3%), from €159,617 to €140,025
- Depreciation +€18,079
up €18,079 (+21.3%), from €84,972 to €103,052
- Taxes -€7,984
down €7,984 (-94.5%), from €8,447 to €463
- Staff costs +€4,195
up €4,195 (+3.7%), from €113,482 to €117,678
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 | €911,744 | €947,970 | +€36,226 | +4.0% |
| Fixed assets | 21/28 | €702,290 | €692,000 | -€10,290 | -1.5% |
| Tangible fixed assets | 22/27 | €699,740 | €689,450 | -€10,290 | -1.5% |
| Land and buildings | 22 | €696,440 | €687,882 | -€8,558 | -1.2% |
| Plant, machinery and equipment | 23 | €1,980 | €849 | -€1,131 | -57.1% |
| Furniture and vehicles | 24 | €1,319 | €719 | -€600 | -45.5% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €209,454 | €255,970 | +€46,516 | +22.2% |
| Amounts receivable within one year | 40/41 | €72,990 | €112,676 | +€39,687 | +54.4% |
| Trade receivables | 40 | €43,988 | €47,937 | +€3,950 | +9.0% |
| Other amounts receivable | 41 | €29,002 | €64,739 | +€35,737 | +123% |
| Cash at bank and in hand | 54/58 | €126,453 | €122,138 | -€4,315 | -3.4% |
| Deferred charges and accrued income | 490/1 | €10,011 | €21,155 | +€11,144 | +111% |
| Total equity and liabilities | 10/49 | €911,744 | €947,970 | +€36,226 | +4.0% |
| Equity | 10/15 | €298,048 | €302,512 | +€4,464 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €278,048 | €282,512 | +€4,464 | +1.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €276,048 | €280,512 | +€4,464 | +1.6% |
| Amounts payable | 17/49 | €613,696 | €645,459 | +€31,762 | +5.2% |
| Amounts payable after more than one year | 17 | €300,313 | €254,554 | -€45,760 | -15.2% |
| Financial debts | 170/4 | €300,313 | €254,554 | -€45,760 | -15.2% |
| Amounts payable within one year | 42/48 | €153,766 | €250,880 | +€97,114 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | €51,989 | €42,693 | -€9,296 | -17.9% |
| Trade debts | 44 | €71,584 | €146,433 | +€74,849 | +105% |
| Suppliers | 440/4 | €71,584 | €146,433 | +€74,849 | +105% |
| Advances received on contracts in progress | 46 | - | €4,157 | +€4,157 | |
| Taxes, remuneration and social security | 45 | €12,640 | €18,269 | +€5,630 | +44.5% |
| Taxes | 450/3 | €3,566 | €8,426 | +€4,861 | +136% |
| Remuneration and social security | 454/9 | €9,074 | €9,843 | +€769 | +8.5% |
| Other amounts payable | 47/48 | €17,554 | €39,328 | +€21,774 | +124% |
| Accrued charges and deferred income | 492/3 | €159,617 | €140,025 | -€19,592 | -12.3% |
| Non-recurring operating income | 76A | €43 | €0 | -€43 | -100% |
| Remuneration, social security and pensions | 62 | €113,482 | €117,678 | +€4,195 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,972 | €103,052 | +€18,079 | +21.3% |
| Other operating charges | 640/8 | €19,303 | €20,156 | +€853 | +4.4% |
| Gross operating margin | 9900 | €260,054 | €258,126 | -€1,929 | -0.7% |
| Operating profit (loss) | 9901 | €42,296 | €17,240 | -€25,056 | -59.2% |
| Financial income | 75/76B | €878 | €1,643 | +€765 | +87.1% |
| Recurring financial income | 75 | €878 | €1,643 | +€765 | +87.1% |
| Financial charges | 65/66B | €13,751 | €13,957 | +€206 | +1.5% |
| Recurring financial charges | 65 | €13,751 | €13,957 | +€206 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €29,424 | €4,927 | -€24,497 | -83.3% |
| Income taxes | 67/77 | €8,447 | €463 | -€7,984 | -94.5% |
| Profit (loss) for the period | 9904 | €20,977 | €4,464 | -€16,513 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,977 | €4,464 | -€16,513 | -78.7% |
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 14 October 2026 via checked.be.