Camping Tonny: 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 Tonny
Largest movements
- Tangible fixed assets -€55,863
down €55,863 (-12.9%), from €434,341 to €378,478
- Receivables within one year +€16,068
up €16,068 (+20.3%), from €79,081 to €95,149
of which Trade receivables: +€12,108
- Debts after one year -€51,238
down €51,238 (-17.2%), from €298,582 to €247,344
- Trade debts +€25,253
up €25,253 (+29.5%), from €85,593 to €110,846
- Profit (loss) carried forward -€19,858
down €19,858 (-46.4%), from €42,826 to €22,968
- Short-term financial debts +€12,253
new in 2022: €12,253
- Accrued charges and deferred income -€10,602
no longer reported in 2022 (was €10,602)
- Gross operating margin -€42,216
down €42,216 (-41.3%), from €102,159 to €59,943
- Depreciation -€11,589
down €11,589 (-17.3%), from €66,947 to €55,358
- Financial charges -€5,443
down €5,443 (-26.3%), from €20,672 to €15,229
- Other operating charges +€3,584
up €3,584 (+42.6%), from €8,420 to €12,004
- Financial income +€2,279
up €2,279 (+447%), from €510 to €2,789
of which Non-recurring financial income: +€2,178
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,083 | €484,878 | -€44,205 | -8.4% |
| Fixed assets | 21/28 | €444,131 | €383,937 | -€60,194 | -13.6% |
| Intangible fixed assets | 21 | €9,743 | €5,413 | -€4,331 | -44.4% |
| Tangible fixed assets | 22/27 | €434,341 | €378,478 | -€55,863 | -12.9% |
| Land and buildings | 22 | €258,346 | €243,346 | -€15,000 | -5.8% |
| Plant, machinery and equipment | 23 | €157,651 | €130,326 | -€27,325 | -17.3% |
| Furniture and vehicles | 24 | €18,344 | €4,806 | -€13,538 | -73.8% |
| Financial fixed assets | 28 | €47 | €47 | -€0 | -0.6% |
| Current assets | 29/58 | €84,952 | €100,941 | +€15,989 | +18.8% |
| Stocks and contracts in progress | 3 | €953 | €1,276 | +€323 | +33.9% |
| Stocks | 30/36 | €953 | €1,276 | +€323 | +33.9% |
| Amounts receivable within one year | 40/41 | €79,081 | €95,149 | +€16,068 | +20.3% |
| Trade receivables | 40 | €73,327 | €85,435 | +€12,108 | +16.5% |
| Other amounts receivable | 41 | €5,754 | €9,714 | +€3,960 | +68.8% |
| Cash at bank and in hand | 54/58 | €4,918 | €2,986 | -€1,932 | -39.3% |
| Deferred charges and accrued income | 490/1 | - | €1,530 | +€1,530 | |
| Total equity and liabilities | 10/49 | €529,083 | €484,878 | -€44,205 | -8.4% |
| Equity | 10/15 | €83,565 | €63,197 | -€20,368 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,826 | €22,968 | -€19,858 | -46.4% |
| Investment grants | 15 | €1,529 | €1,019 | -€510 | -33.3% |
| Amounts payable | 17/49 | €445,518 | €421,681 | -€23,837 | -5.4% |
| Amounts payable after more than one year | 17 | €298,582 | €247,344 | -€51,238 | -17.2% |
| Financial debts | 170/4 | €298,582 | €247,344 | -€51,238 | -17.2% |
| Amounts payable within one year | 42/48 | €136,334 | €174,338 | +€38,004 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €50,741 | €51,238 | +€497 | +1.0% |
| Financial debts | 43 | - | €12,253 | +€12,253 | |
| Credit institutions | 430/8 | - | €12,253 | +€12,253 | |
| Trade debts | 44 | €85,593 | €110,846 | +€25,253 | +29.5% |
| Suppliers | 440/4 | €85,593 | €110,846 | +€25,253 | +29.5% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €10,602 | - | -€10,602 | |
| Non-recurring operating income | 76A | - | €17,667 | +€17,667 | |
| Remuneration, social security and pensions | 62 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,947 | €55,358 | -€11,589 | -17.3% |
| Other operating charges | 640/8 | €8,420 | €12,004 | +€3,584 | +42.6% |
| Gross operating margin | 9900 | €102,159 | €59,943 | -€42,216 | -41.3% |
| Operating profit (loss) | 9901 | €26,712 | -€7,419 | -€34,131 | |
| Financial income | 75/76B | €510 | €2,789 | +€2,279 | +447% |
| Recurring financial income | 75 | €510 | €612 | +€102 | +20.0% |
| Non-recurring financial income | 76B | - | €2,178 | +€2,178 | |
| Financial charges | 65/66B | €20,672 | €15,229 | -€5,443 | -26.3% |
| Recurring financial charges | 65 | €20,672 | €15,229 | -€5,443 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €6,550 | -€19,858 | -€26,408 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €6,550 | -€19,858 | -€26,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,550 | -€19,858 | -€26,408 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.