Campinio: 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.
Campinio
Largest movements
- Cash -€65,534
down €65,534 (-85.1%), from €76,978 to €11,444
mainly Net result for the year (-€83,429) and Stocks and contracts (-€32,569)
- Stocks and contracts +€32,569
up €32,569 (+616%), from €5,289 to €37,858
- Tangible fixed assets -€23,061
down €23,061 (-10.9%), from €211,723 to €188,662
of which Land and buildings: -€20,159
- Receivables within one year -€18,595
down €18,595 (-18.6%), from €100,217 to €81,622
of which Other amounts receivable: -€22,640
- Profit (loss) carried forward -€75,272
new in 2025: -€75,272
- Current portion of long-term debt -€22,752
down €22,752 (-100%), from €22,752 to €0
- Trade debts +€17,030
up €17,030 (+66.3%), from €25,685 to €42,715
- Other debts +€8,712
up €8,712 (+117%), from €7,456 to €16,168
- Reserves -€8,157
down €8,157 (-3.3%), from €247,471 to €239,314
of which Distributable reserves: -€8,157
- Staff costs +€32,236
up €32,236, from €0 to €32,236
- Gross operating margin -€14,757
down €14,757, from €8,173 to -€6,584
- Other operating charges -€5,567
down €5,567 (-23.9%), from €23,288 to €17,721
- Financial income +€2,103
up €2,103 (+316%), from €665 to €2,768
- Financial charges -€1,270
down €1,270 (-47.6%), from €2,666 to €1,396
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 | €403,325 | €329,948 | -€73,378 | -18.2% |
| Fixed assets | 21/28 | €211,723 | €188,662 | -€23,061 | -10.9% |
| Tangible fixed assets | 22/27 | €211,723 | €188,662 | -€23,061 | -10.9% |
| Land and buildings | 22 | €190,811 | €170,652 | -€20,159 | -10.6% |
| Plant, machinery and equipment | 23 | €4,126 | €2,004 | -€2,122 | -51.4% |
| Furniture and vehicles | 24 | €16,786 | €16,006 | -€780 | -4.6% |
| Current assets | 29/58 | €191,602 | €141,285 | -€50,317 | -26.3% |
| Stocks and contracts in progress | 3 | €5,289 | €37,858 | +€32,569 | +616% |
| Stocks | 30/36 | €5,289 | €37,858 | +€32,569 | +616% |
| Amounts receivable within one year | 40/41 | €100,217 | €81,622 | -€18,595 | -18.6% |
| Trade receivables | 40 | €69,681 | €73,726 | +€4,044 | +5.8% |
| Other amounts receivable | 41 | €30,536 | €7,896 | -€22,640 | -74.1% |
| Current investments | 50/53 | €529 | €529 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €76,978 | €11,444 | -€65,534 | -85.1% |
| Deferred charges and accrued income | 490/1 | €8,589 | €9,832 | +€1,243 | +14.5% |
| Total equity and liabilities | 10/49 | €403,325 | €329,948 | -€73,378 | -18.2% |
| Equity | 10/15 | €346,628 | €263,199 | -€83,429 | -24.1% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €247,471 | €239,314 | -€8,157 | -3.3% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €237,555 | €229,398 | -€8,157 | -3.4% |
| Profit (loss) carried forward | 14 | - | -€75,272 | -€75,272 | |
| Amounts payable | 17/49 | €56,697 | €66,749 | +€10,052 | +17.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,993 | €61,017 | +€5,023 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €22,752 | €0 | -€22,752 | -100% |
| Trade debts | 44 | €25,685 | €42,715 | +€17,030 | +66.3% |
| Suppliers | 440/4 | €25,685 | €42,715 | +€17,030 | +66.3% |
| Taxes, remuneration and social security | 45 | €100 | €2,133 | +€2,034 | +2,041% |
| Taxes | 450/3 | €100 | €10 | -€89 | -89.6% |
| Remuneration and social security | 454/9 | - | €2,123 | +€2,123 | |
| Other amounts payable | 47/48 | €7,456 | €16,168 | +€8,712 | +117% |
| Accrued charges and deferred income | 492/3 | €704 | €5,732 | +€5,029 | +714% |
| Non-recurring operating income | 76A | €40,000 | €0 | -€40,000 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €32,236 | +€32,236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,294 | €28,261 | -€33 | -0.1% |
| Other operating charges | 640/8 | €23,288 | €17,721 | -€5,567 | -23.9% |
| Gross operating margin | 9900 | €8,173 | -€6,584 | -€14,757 | |
| Operating profit (loss) | 9901 | -€43,408 | -€84,801 | -€41,394 | -95.4% |
| Financial income | 75/76B | €665 | €2,768 | +€2,103 | +316% |
| Recurring financial income | 75 | €665 | €2,768 | +€2,103 | +316% |
| Financial charges | 65/66B | €2,666 | €1,396 | -€1,270 | -47.6% |
| Recurring financial charges | 65 | €2,666 | €1,396 | -€1,270 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€45,409 | -€83,429 | -€38,021 | -83.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€45,409 | -€83,429 | -€38,021 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,409 | -€83,429 | -€38,021 | -83.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.