CAMPING WARANDE: 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 WARANDE
Largest movements
- Cash -€102,346
down €102,346 (-47.8%), from €213,933 to €111,587
mainly Investment in fixed assets (net) (-€147,238) and Provisions (-€51,449)
- Tangible fixed assets +€49,443
up €49,443 (+4.2%), from €1.2m to €1.2m
of which Land and buildings: +€87,153
- Reserves +€108,779
up €108,779 (+15.9%), from €682,251 to €791,030
- Provisions -€51,449
down €51,449 (-100%), from €51,449 to €0
- Debts after one year -€45,283
down €45,283 (-13.2%), from €342,284 to €297,001
of which Financial debts: -€45,944
- Trade debts -€34,658
down €34,658 (-55.8%), from €62,056 to €27,398
- Other debts -€30,000
down €30,000 (-46.2%), from €65,000 to €35,000
- Provisions -€51,449
new in 2025: -€51,449
- Financial income +€26,212
up €26,212 (+485%), from €5,399 to €31,611
- Depreciation +€17,051
up €17,051 (+21.1%), from €80,744 to €97,796
- Gross operating margin -€13,600
down €13,600 (-4.0%), from €336,112 to €322,511
- Taxes +€12,688
up €12,688 (+59.2%), from €21,433 to €34,121
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 | €2,080,039 | €2,024,799 | -€55,240 | -2.7% |
| Fixed assets | 21/28 | €1,164,638 | €1,214,080 | +€49,443 | +4.2% |
| Tangible fixed assets | 22/27 | €1,164,638 | €1,214,080 | +€49,443 | +4.2% |
| Land and buildings | 22 | €917,068 | €1,004,221 | +€87,153 | +9.5% |
| Plant, machinery and equipment | 23 | €172,539 | €152,885 | -€19,654 | -11.4% |
| Furniture and vehicles | 24 | €3,314 | €1,410 | -€1,903 | -57.4% |
| Leasing and similar rights | 25 | €71,718 | €55,565 | -€16,153 | -22.5% |
| Current assets | 29/58 | €915,401 | €810,719 | -€104,682 | -11.4% |
| Amounts receivable within one year | 40/41 | €13,967 | €10,220 | -€3,747 | -26.8% |
| Trade receivables | 40 | €3,225 | €1,094 | -€2,130 | -66.1% |
| Other amounts receivable | 41 | €10,743 | €9,126 | -€1,617 | -15.1% |
| Current investments | 50/53 | €682,547 | €682,547 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €213,933 | €111,587 | -€102,346 | -47.8% |
| Deferred charges and accrued income | 490/1 | €4,953 | €6,365 | +€1,411 | +28.5% |
| Total equity and liabilities | 10/49 | €2,080,039 | €2,024,799 | -€55,240 | -2.7% |
| Equity | 10/15 | €1,497,967 | €1,606,746 | +€108,779 | +7.3% |
| Contributions | 10/11 | €815,716 | €815,716 | = | 0.0% |
| Reserves | 13 | €682,251 | €791,030 | +€108,779 | +15.9% |
| Distributable reserves | 133 | €682,251 | €791,030 | +€108,779 | +15.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €51,449 | €0 | -€51,449 | -100% |
| Provisions for liabilities and charges | 160/5 | €51,449 | €0 | -€51,449 | -100% |
| Other liabilities and charges | 164/5 | €51,449 | €0 | -€51,449 | -100% |
| Amounts payable | 17/49 | €530,623 | €418,053 | -€112,570 | -21.2% |
| Amounts payable after more than one year | 17 | €342,284 | €297,001 | -€45,283 | -13.2% |
| Financial debts | 170/4 | €173,489 | €127,545 | -€45,944 | -26.5% |
| Other amounts payable | 178/9 | €168,795 | €169,456 | +€661 | +0.4% |
| Amounts payable within one year | 42/48 | €180,791 | €113,982 | -€66,809 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €47,806 | €45,930 | -€1,876 | -3.9% |
| Trade debts | 44 | €62,056 | €27,398 | -€34,658 | -55.8% |
| Suppliers | 440/4 | €62,056 | €27,398 | -€34,658 | -55.8% |
| Taxes, remuneration and social security | 45 | €5,929 | €5,654 | -€275 | -4.6% |
| Taxes | 450/3 | €5,843 | €5,654 | -€189 | -3.2% |
| Remuneration and social security | 454/9 | €86 | €0 | -€86 | -100% |
| Other amounts payable | 47/48 | €65,000 | €35,000 | -€30,000 | -46.2% |
| Accrued charges and deferred income | 492/3 | €7,547 | €7,070 | -€477 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,744 | €97,796 | +€17,051 | +21.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€51,449 | -€51,449 | |
| Other operating charges | 640/8 | €119,393 | €120,912 | +€1,519 | +1.3% |
| Gross operating margin | 9900 | €336,112 | €322,511 | -€13,600 | -4.0% |
| Operating profit (loss) | 9901 | €135,974 | €155,253 | +€19,279 | +14.2% |
| Financial income | 75/76B | €5,399 | €31,611 | +€26,212 | +485% |
| Recurring financial income | 75 | €5,399 | €31,611 | +€26,212 | +485% |
| Financial charges | 65/66B | €5,879 | €8,964 | +€3,085 | +52.5% |
| Recurring financial charges | 65 | €5,879 | €8,964 | +€3,085 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €135,494 | €177,900 | +€42,406 | +31.3% |
| Income taxes | 67/77 | €21,433 | €34,121 | +€12,688 | +59.2% |
| Profit (loss) for the period | 9904 | €114,061 | €143,779 | +€29,718 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114,061 | €143,779 | +€29,718 | +26.1% |
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 30 October 2026 via checked.be.