CAMPUS EVOLIS 100: 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.
What changed
CAMPUS EVOLIS 100
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€145,041
2024 · -€72,533-€72,509
Equity
€1.2m
2024 · €1.3m-€153,339
Cash
€13,635
2024 · €23,890-€10,255
Balance sheet total
€6.1m
2024 · €6.1m-€34,312
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€145,041
down €145,041 (-7.9%), from -€1.8m to -€2.0m
- Debts after one year +€61,521
up €61,521 (+1.6%), from €3.8m to €3.8m
Income statement
- Gross operating margin -€63,314
down €63,314 (-10.8%), from €585,462 to €522,148
- Depreciation +€22,665
up €22,665 (+6.1%), from €371,426 to €394,091
- Staff costs -€20,021
down €20,021 (-50.7%), from €39,495 to €19,474
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.
Result 2024
-€72,533
Gross operating margin
-€63,314
Staff costs
+€20,021
Depreciation
-€22,665
Other operating charges
-€4,152
Financial income
-€0
Financial charges
-€2,399
Result 2025
-€145,041
raises the resultlowers the result
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.
From operations
+€226,863
Investment
-€350,066
Financing
+€112,948
Cash 2024
€23,890
From operations (derived)
+€226,863
Net result for the year
-€145,041
Depreciation
+€394,091
Receivables within one year
-€19,065
Deferred charges and accrued income
-€902
Trade debts
+€15,237
Tax, wage and social debts
-€17,541
Other debts
+€12,317
Accrued charges and deferred income
-€12,233
Investment (derived)
-€350,066
Investment in fixed assets (net)
-€350,066
Financing
+€112,948
Debts after one year
+€61,521
Current portion of long-term debt
+€59,726
Contributions, distributions and other
-€8,298
Cash 2025
€13,635
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,116,800 | €6,082,488 | -€34,312 | -0.6% |
| Fixed assets | 21/28 | €6,011,015 | €5,966,991 | -€44,024 | -0.7% |
| Intangible fixed assets | 21 | - | €6,005 | +€6,005 | |
| Tangible fixed assets | 22/27 | €6,010,295 | €5,960,266 | -€50,029 | -0.8% |
| Land and buildings | 22 | €2,766,449 | €2,716,315 | -€50,134 | -1.8% |
| Plant, machinery and equipment | 23 | €156,915 | €157,459 | +€544 | +0.3% |
| Furniture and vehicles | 24 | €72,840 | €43,808 | -€29,032 | -39.9% |
| Leasing and similar rights | 25 | €3,014,091 | €3,042,684 | +€28,592 | +0.9% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €105,785 | €115,498 | +€9,712 | +9.2% |
| Amounts receivable within one year | 40/41 | €81,895 | €100,960 | +€19,065 | +23.3% |
| Trade receivables | 40 | €81,895 | €100,960 | +€19,065 | +23.3% |
| Cash at bank and in hand | 54/58 | €23,890 | €13,635 | -€10,255 | -42.9% |
| Deferred charges and accrued income | 490/1 | - | €902 | +€902 | |
| Total equity and liabilities | 10/49 | €6,116,800 | €6,082,488 | -€34,312 | -0.6% |
| Equity | 10/15 | €1,307,591 | €1,154,251 | -€153,339 | -11.7% |
| Contributions | 10/11 | €2,554,000 | €2,554,000 | = | 0.0% |
| Capital | 10 | €2,554,000 | €2,554,000 | = | 0.0% |
| Issued capital | 100 | €2,554,000 | €2,554,000 | = | 0.0% |
| Reserves | 13 | €458,240 | €458,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €231 | €231 | = | 0.0% |
| Legal reserve | 130 | €231 | €231 | = | 0.0% |
| Distributable reserves | 133 | €458,009 | €458,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,826,941 | -€1,971,983 | -€145,041 | -7.9% |
| Investment grants | 15 | €122,292 | €113,994 | -€8,298 | -6.8% |
| Amounts payable | 17/49 | €4,809,210 | €4,928,237 | +€119,028 | +2.5% |
| Amounts payable after more than one year | 17 | €3,769,264 | €3,830,784 | +€61,521 | +1.6% |
| Financial debts | 170/4 | €3,769,264 | €3,830,784 | +€61,521 | +1.6% |
| Amounts payable within one year | 42/48 | €985,214 | €1,054,954 | +€69,740 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €381,641 | €441,367 | +€59,726 | +15.6% |
| Trade debts | 44 | €103,586 | €118,823 | +€15,237 | +14.7% |
| Suppliers | 440/4 | €103,586 | €118,823 | +€15,237 | +14.7% |
| Taxes, remuneration and social security | 45 | €32,014 | €14,474 | -€17,541 | -54.8% |
| Taxes | 450/3 | €24,850 | €14,474 | -€10,377 | -41.8% |
| Remuneration and social security | 454/9 | €7,164 | €0 | -€7,164 | -100% |
| Other amounts payable | 47/48 | €467,974 | €480,291 | +€12,317 | +2.6% |
| Accrued charges and deferred income | 492/3 | €54,731 | €42,499 | -€12,233 | -22.4% |
| Remuneration, social security and pensions | 62 | €39,495 | €19,474 | -€20,021 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371,426 | €394,091 | +€22,665 | +6.1% |
| Other operating charges | 640/8 | €59,265 | €63,417 | +€4,152 | +7.0% |
| Gross operating margin | 9900 | €585,462 | €522,148 | -€63,314 | -10.8% |
| Operating profit (loss) | 9901 | €115,276 | €45,167 | -€70,109 | -60.8% |
| Financial income | 75/76B | €8,298 | €8,298 | -€0 | 0.0% |
| Recurring financial income | 75 | €8,298 | €8,298 | -€0 | 0.0% |
| Financial charges | 65/66B | €196,107 | €198,506 | +€2,399 | +1.2% |
| Recurring financial charges | 65 | €196,107 | €198,506 | +€2,399 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€72,533 | -€145,041 | -€72,509 | -100.0% |
| Profit (loss) for the period | 9904 | -€72,533 | -€145,041 | -€72,509 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,533 | -€145,041 | -€72,509 | -100.0% |
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 23 October 2026 via checked.be.