CAMPINO: what changed
Two fiscal 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.
CAMPINO
Largest movements
- Tangible fixed assets +€47,341
up €47,341 (+1.2%), from €3.8m to €3.8m
of which Assets under construction and advance payments: +€47,341
- Other debts +€692,344
up €692,344 (+46.9%), from €1.5m to €2.2m
- Short-term financial debts -€396,859
down €396,859 (-15.4%), from €2.6m to €2.2m
- Profit (loss) carried forward -€257,025
down €257,025 (-53.5%), from -€480,088 to -€737,113
- Financial charges +€28,504
up €28,504 (+13.2%), from €216,258 to €244,762
- Gross operating margin +€10,552
up €10,552 (+78.0%), from -€13,526 to -€2,974
- Other operating charges +€652
up €652 (+7.5%), from €8,693 to €9,345
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,838,676 | €3,882,125 | +€43,450 | +1.1% |
| Fixed assets | 21/28 | €3,790,072 | €3,837,413 | +€47,341 | +1.2% |
| Tangible fixed assets | 22/27 | €3,790,072 | €3,837,413 | +€47,341 | +1.2% |
| Land and buildings | 22 | €3,652,707 | €3,652,707 | = | 0.0% |
| Assets under construction and advance payments | 27 | €137,365 | €184,706 | +€47,341 | +34.5% |
| Current assets | 29/58 | €48,604 | €44,712 | -€3,891 | -8.0% |
| Amounts receivable within one year | 40/41 | €46,749 | €44,152 | -€2,597 | -5.6% |
| Trade receivables | 40 | €27,372 | €27,372 | = | 0.0% |
| Other amounts receivable | 41 | €19,377 | €16,780 | -€2,597 | -13.4% |
| Cash at bank and in hand | 54/58 | €1,596 | €246 | -€1,350 | -84.6% |
| Deferred charges and accrued income | 490/1 | €259 | €314 | +€56 | +21.6% |
| Total equity and liabilities | 10/49 | €3,838,676 | €3,882,125 | +€43,450 | +1.1% |
| Equity | 10/15 | -€280,088 | -€537,113 | -€257,025 | -91.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€480,088 | -€737,113 | -€257,025 | -53.5% |
| Amounts payable | 17/49 | €4,118,764 | €4,419,238 | +€300,474 | +7.3% |
| Amounts payable within one year | 42/48 | €4,116,635 | €4,417,789 | +€301,155 | +7.3% |
| Financial debts | 43 | €2,569,674 | €2,172,815 | -€396,859 | -15.4% |
| Credit institutions | 430/8 | €2,569,674 | €2,172,815 | -€396,859 | -15.4% |
| Trade debts | 44 | €72,192 | €77,862 | +€5,670 | +7.9% |
| Suppliers | 440/4 | €72,192 | €77,862 | +€5,670 | +7.9% |
| Taxes, remuneration and social security | 45 | €12 | €12 | = | 0.0% |
| Taxes | 450/3 | €12 | €12 | = | 0.0% |
| Other amounts payable | 47/48 | €1,474,756 | €2,167,100 | +€692,344 | +46.9% |
| Accrued charges and deferred income | 492/3 | €2,129 | €1,449 | -€680 | -32.0% |
| Other operating charges | 640/8 | €8,693 | €9,345 | +€652 | +7.5% |
| Gross operating margin | 9900 | -€13,526 | -€2,974 | +€10,552 | +78.0% |
| Operating profit (loss) | 9901 | -€22,219 | -€12,319 | +€9,900 | +44.6% |
| Financial income | 75/76B | €56 | €56 | = | 0.0% |
| Recurring financial income | 75 | €56 | €56 | = | 0.0% |
| Financial charges | 65/66B | €216,258 | €244,762 | +€28,504 | +13.2% |
| Recurring financial charges | 65 | €216,258 | €244,762 | +€28,504 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€238,421 | -€257,025 | -€18,604 | -7.8% |
| Profit (loss) for the period | 9904 | -€238,421 | -€257,025 | -€18,604 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€238,421 | -€257,025 | -€18,604 | -7.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.