CAMPS SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€37,403
up €37,403 (+203%), from €18,410 to €55,813
of which Trade receivables: +€36,136
- Cash +€33,489
up €33,489 (+65.0%), from €51,525 to €85,014
mainly Net result for the year (+€47,849) and Depreciation (+€24,601)
- Tangible fixed assets -€24,601
down €24,601 (-28.2%), from €87,122 to €62,520
of which Furniture and vehicles: -€18,006
- Reserves +€47,849
up €47,849 (+20.6%), from €231,791 to €279,641
of which Distributable reserves: +€237,377
- Current portion of long-term debt -€15,303
no longer reported in 2026 (was €15,303)
- Accrued charges and deferred income +€14,525
new in 2026: €14,525
- Gross operating margin +€33,780
up €33,780 (+40.9%), from €82,574 to €116,354
- Taxes +€14,567
up €14,567 (+97.1%), from €15,000 to €29,567
- Financial charges +€12,199
up €12,199 (+760%), from €1,605 to €13,804
- Depreciation -€6,572
down €6,572 (-21.1%), from €31,173 to €24,601
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557,056 | €606,643 | +€49,587 | +8.9% |
| Fixed assets | 21/28 | €487,122 | €462,520 | -€24,601 | -5.1% |
| Tangible fixed assets | 22/27 | €87,122 | €62,520 | -€24,601 | -28.2% |
| Land and buildings | 22 | €69,116 | €62,520 | -€6,595 | -9.5% |
| Furniture and vehicles | 24 | €18,006 | - | -€18,006 | |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €69,935 | €144,123 | +€74,188 | +106% |
| Amounts receivable within one year | 40/41 | €18,410 | €55,813 | +€37,403 | +203% |
| Trade receivables | 40 | €16,481 | €52,617 | +€36,136 | +219% |
| Other amounts receivable | 41 | €1,929 | €3,197 | +€1,267 | +65.7% |
| Cash at bank and in hand | 54/58 | €51,525 | €85,014 | +€33,489 | +65.0% |
| Deferred charges and accrued income | 490/1 | - | €3,296 | +€3,296 | |
| Total equity and liabilities | 10/49 | €557,056 | €606,643 | +€49,587 | +8.9% |
| Equity | 10/15 | €240,616 | €286,605 | +€45,989 | +19.1% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Reserves | 13 | €231,791 | €279,641 | +€47,849 | +20.6% |
| Non-distributable reserves | 130/1 | €189,528 | - | -€189,528 | |
| Other | 1319 | €189,528 | - | -€189,528 | |
| Distributable reserves | 133 | €42,264 | €279,641 | +€237,377 | +562% |
| Profit (loss) carried forward | 14 | €764 | €764 | = | 0.0% |
| Amounts payable | 17/49 | €316,441 | €320,038 | +€3,598 | +1.1% |
| Amounts payable after more than one year | 17 | €280,000 | €280,000 | = | 0.0% |
| Other amounts payable | 178/9 | €280,000 | €280,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,441 | €25,514 | -€10,927 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €15,303 | - | -€15,303 | |
| Trade debts | 44 | €2,722 | €2,833 | +€111 | +4.1% |
| Suppliers | 440/4 | €2,722 | €2,833 | +€111 | +4.1% |
| Taxes, remuneration and social security | 45 | €5,476 | €8,835 | +€3,360 | +61.4% |
| Taxes | 450/3 | €5,476 | €6,054 | +€578 | +10.6% |
| Remuneration and social security | 454/9 | - | €2,782 | +€2,782 | |
| Other amounts payable | 47/48 | €12,939 | €13,845 | +€906 | +7.0% |
| Accrued charges and deferred income | 492/3 | - | €14,525 | +€14,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,173 | €24,601 | -€6,572 | -21.1% |
| Other operating charges | 640/8 | €1,032 | €610 | -€421 | -40.8% |
| Gross operating margin | 9900 | €82,574 | €116,354 | +€33,780 | +40.9% |
| Operating profit (loss) | 9901 | €50,370 | €91,143 | +€40,773 | +80.9% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €1,605 | €13,804 | +€12,199 | +760% |
| Recurring financial charges | 65 | €1,605 | €13,804 | +€12,199 | +760% |
| Profit (loss) for the period before taxes | 9903 | €48,764 | €77,416 | +€28,652 | +58.8% |
| Income taxes | 67/77 | €15,000 | €29,567 | +€14,567 | +97.1% |
| Profit (loss) for the period | 9904 | €33,764 | €47,849 | +€14,085 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,764 | €47,849 | +€14,085 | +41.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.