Camps Jan: 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.
Camps Jan
Largest movements
- Deferred charges and accrued income -€9,081
down €9,081 (-27.9%), from €32,585 to €23,504
- Receivables within one year -€5,427
down €5,427 (-25.7%), from €21,147 to €15,720
of which Trade receivables: -€6,971
- Tangible fixed assets +€1,884
up €1,884 (+7.0%), from €26,861 to €28,745
of which Furniture and vehicles: +€3,603
- Other debts +€17,713
up €17,713 (+43.3%), from €40,922 to €58,635
- Profit (loss) carried forward -€14,689
down €14,689 (-33.9%), from -€43,385 to -€58,073
- Trade debts -€7,124
down €7,124 (-94.7%), from €7,524 to €399
- Debts after one year -€6,543
down €6,543 (-69.9%), from €9,353 to €2,811
- Tax, wage and social debts -€2,526
down €2,526 (-87.4%), from €2,889 to €363
- Gross operating margin +€7,713
up €7,713 (+157%), from €4,905 to €12,618
- Depreciation +€5,069
up €5,069 (+25.4%), from €19,947 to €25,016
- Other operating charges -€2,003
down €2,003 (-58.3%), from €3,437 to €1,434
- Staff costs -€431
no longer reported in 2025 (was €431)
- Financial charges -€340
down €340 (-33.4%), from €1,015 to €676
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 | €89,450 | €76,559 | -€12,891 | -14.4% |
| Fixed assets | 21/28 | €26,932 | €28,816 | +€1,884 | +7.0% |
| Tangible fixed assets | 22/27 | €26,861 | €28,745 | +€1,884 | +7.0% |
| Plant, machinery and equipment | 23 | €2,563 | €843 | -€1,720 | -67.1% |
| Furniture and vehicles | 24 | €24,298 | €27,901 | +€3,603 | +14.8% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €62,518 | €47,743 | -€14,775 | -23.6% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,147 | €15,720 | -€5,427 | -25.7% |
| Trade receivables | 40 | €19,528 | €12,558 | -€6,971 | -35.7% |
| Other amounts receivable | 41 | €1,619 | €3,163 | +€1,544 | +95.4% |
| Cash at bank and in hand | 54/58 | €6,785 | €6,519 | -€266 | -3.9% |
| Deferred charges and accrued income | 490/1 | €32,585 | €23,504 | -€9,081 | -27.9% |
| Total equity and liabilities | 10/49 | €89,450 | €76,559 | -€12,891 | -14.4% |
| Equity | 10/15 | €22,496 | €7,808 | -€14,689 | -65.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,281 | €47,281 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,421 | €45,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,385 | -€58,073 | -€14,689 | -33.9% |
| Amounts payable | 17/49 | €66,954 | €68,751 | +€1,797 | +2.7% |
| Amounts payable after more than one year | 17 | €9,353 | €2,811 | -€6,543 | -69.9% |
| Financial debts | 170/4 | €9,353 | €2,811 | -€6,543 | -69.9% |
| Amounts payable within one year | 42/48 | €57,600 | €65,940 | +€8,340 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €6,265 | €6,543 | +€277 | +4.4% |
| Trade debts | 44 | €7,524 | €399 | -€7,124 | -94.7% |
| Suppliers | 440/4 | €7,524 | €399 | -€7,124 | -94.7% |
| Taxes, remuneration and social security | 45 | €2,889 | €363 | -€2,526 | -87.4% |
| Taxes | 450/3 | €2,889 | €363 | -€2,526 | -87.4% |
| Other amounts payable | 47/48 | €40,922 | €58,635 | +€17,713 | +43.3% |
| Non-recurring operating income | 76A | €4,668 | - | -€4,668 | |
| Remuneration, social security and pensions | 62 | €431 | - | -€431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,947 | €25,016 | +€5,069 | +25.4% |
| Other operating charges | 640/8 | €3,437 | €1,434 | -€2,003 | -58.3% |
| Non-recurring operating charges | 66A | €3,675 | - | -€3,675 | |
| Gross operating margin | 9900 | €4,905 | €12,618 | +€7,713 | +157% |
| Operating profit (loss) | 9901 | -€22,585 | -€13,833 | +€8,752 | +38.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,015 | €676 | -€340 | -33.4% |
| Recurring financial charges | 65 | €1,015 | €676 | -€340 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,600 | -€14,509 | +€9,091 | +38.5% |
| Income taxes | 67/77 | €184 | €180 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | -€23,783 | -€14,689 | +€9,095 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,783 | -€14,689 | +€9,095 | +38.2% |
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.