CAMS & GRIPS: 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.
CAMS & GRIPS
Largest movements
- Tangible fixed assets -€9,630
down €9,630 (-12.0%), from €80,383 to €70,753
of which Plant, machinery and equipment: -€8,170
- Cash +€3,299
up €3,299 (+151%), from €2,183 to €5,482
mainly Depreciation (+€30,132) and Other debts (+€12,334)
- Receivables within one year -€2,823
down €2,823 (-39.2%), from €7,204 to €4,381
of which Trade receivables: -€3,438
- Profit (loss) carried forward -€14,002
down €14,002 (-27.3%), from €51,258 to €37,256
- Other debts +€12,334
up €12,334 (+129%), from €9,567 to €21,902
- Trade debts -€4,829
down €4,829 (-68.3%), from €7,070 to €2,241
- Tax, wage and social debts -€2,978
down €2,978 (-100%), from €2,978 to €0
- Gross operating margin -€21,982
down €21,982 (-56.1%), from €39,209 to €17,227
- Depreciation +€4,278
up €4,278 (+16.5%), from €25,854 to €30,132
- Taxes -€2,978
down €2,978 (-100%), from €2,978 to €0
- Financial income -€940
down €940 (-99.0%), from €950 to €10
- Financial charges -€452
down €452 (-49.5%), from €913 to €461
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 | €91,334 | €82,179 | -€9,154 | -10.0% |
| Fixed assets | 21/28 | €80,383 | €70,753 | -€9,630 | -12.0% |
| Tangible fixed assets | 22/27 | €80,383 | €70,753 | -€9,630 | -12.0% |
| Plant, machinery and equipment | 23 | €78,369 | €70,199 | -€8,170 | -10.4% |
| Furniture and vehicles | 24 | €2,014 | €554 | -€1,460 | -72.5% |
| Current assets | 29/58 | €10,951 | €11,427 | +€476 | +4.3% |
| Amounts receivable within one year | 40/41 | €7,204 | €4,381 | -€2,823 | -39.2% |
| Trade receivables | 40 | €6,439 | €3,001 | -€3,438 | -53.4% |
| Other amounts receivable | 41 | €766 | €1,380 | +€615 | +80.3% |
| Cash at bank and in hand | 54/58 | €2,183 | €5,482 | +€3,299 | +151% |
| Deferred charges and accrued income | 490/1 | €1,564 | €1,564 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,334 | €82,179 | -€9,154 | -10.0% |
| Equity | 10/15 | €71,718 | €57,716 | -€14,002 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,258 | €37,256 | -€14,002 | -27.3% |
| Amounts payable | 17/49 | €19,616 | €24,463 | +€4,848 | +24.7% |
| Amounts payable within one year | 42/48 | €19,616 | €24,463 | +€4,848 | +24.7% |
| Financial debts | 43 | - | €321 | +€321 | |
| Credit institutions | 430/8 | - | €321 | +€321 | |
| Trade debts | 44 | €7,070 | €2,241 | -€4,829 | -68.3% |
| Suppliers | 440/4 | €7,070 | €2,241 | -€4,829 | -68.3% |
| Taxes, remuneration and social security | 45 | €2,978 | €0 | -€2,978 | -100% |
| Taxes | 450/3 | €2,978 | €0 | -€2,978 | -100% |
| Other amounts payable | 47/48 | €9,567 | €21,902 | +€12,334 | +129% |
| Non-recurring operating income | 76A | €9,751 | €0 | -€9,751 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,854 | €30,132 | +€4,278 | +16.5% |
| Other operating charges | 640/8 | €272 | €646 | +€373 | +137% |
| Gross operating margin | 9900 | €39,209 | €17,227 | -€21,982 | -56.1% |
| Operating profit (loss) | 9901 | €13,082 | -€13,551 | -€26,633 | |
| Financial income | 75/76B | €950 | €10 | -€940 | -99.0% |
| Recurring financial income | 75 | €950 | €10 | -€940 | -99.0% |
| Financial charges | 65/66B | €913 | €461 | -€452 | -49.5% |
| Recurring financial charges | 65 | €913 | €461 | -€452 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €13,120 | -€14,002 | -€27,122 | |
| Income taxes | 67/77 | €2,978 | €0 | -€2,978 | -100% |
| Profit (loss) for the period | 9904 | €10,141 | -€14,002 | -€24,143 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,141 | -€14,002 | -€24,143 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.