CAMSS: 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.
CAMSS
Largest movements
- Cash +€101,145
up €101,145 (+490.4%), from €20,625 to €121,770
mainly Trade debts (+€53,620) and Net result for the year (+€29,529)
- Financial fixed assets +€7,266
new in 2025: €7,266
- Tangible fixed assets -€6,354
down €6,354 (-13.1%), from €48,416 to €42,062
of which Furniture and vehicles: -€10,794
- Receivables within one year +€2,407
up €2,407 (+5.3%), from €45,226 to €47,633
of which Other amounts receivable: +€5,171
- Trade debts +€53,620
up €53,620 (+134.4%), from €39,892 to €93,512
- Reserves +€29,500
up €29,500 (+98.7%), from €29,888 to €59,388
of which Distributable reserves: +€29,500
- Tax, wage and social debts +€14,170
up €14,170 (+681.3%), from €2,080 to €16,250
- Other debts +€5,227
up €5,227 (+32.7%), from €15,963 to €21,190
- Gross operating margin +€38,594
up €38,594 (+182.6%), from €21,131 to €59,725
- Taxes +€14,291
up €14,291 (+687.0%), from €2,080 to €16,371
- Depreciation +€10,857
up €10,857 (+374.9%), from €2,896 to €13,752
- Other operating charges -€972
down €972 (-55.7%), from €1,746 to €774
- Financial income +€764
up €764 (+115.2%), from €663 to €1,428
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.
Cash bridge derived
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 | €131,155 | €234,714 | +€103,559 | +79.0% |
| Fixed assets | 21/28 | €48,416 | €49,328 | +€912 | +1.9% |
| Tangible fixed assets | 22/27 | €48,416 | €42,062 | -€6,354 | -13.1% |
| Plant, machinery and equipment | 23 | €7,489 | €11,930 | +€4,441 | +59.3% |
| Furniture and vehicles | 24 | €40,927 | €30,132 | -€10,794 | -26.4% |
| Financial fixed assets | 28 | - | €7,266 | +€7,266 | |
| Current assets | 29/58 | €82,740 | €185,387 | +€102,647 | +124.1% |
| Stocks and contracts in progress | 3 | €14,907 | €13,109 | -€1,798 | -12.1% |
| Stocks | 30/36 | €9,600 | €7,802 | -€1,798 | -18.7% |
| Contracts in progress | 37 | €5,307 | €5,307 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,226 | €47,633 | +€2,407 | +5.3% |
| Trade receivables | 40 | €34,339 | €31,575 | -€2,764 | -8.1% |
| Other amounts receivable | 41 | €10,887 | €16,059 | +€5,171 | +47.5% |
| Current investments | 50/53 | €257 | €858 | +€601 | +234.0% |
| Cash at bank and in hand | 54/58 | €20,625 | €121,770 | +€101,145 | +490.4% |
| Deferred charges and accrued income | 490/1 | €1,724 | €2,017 | +€293 | +17.0% |
| Total equity and liabilities | 10/49 | €131,155 | €234,714 | +€103,559 | +79.0% |
| Equity | 10/15 | €72,990 | €102,519 | +€29,529 | +40.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,888 | €59,388 | +€29,500 | +98.7% |
| Non-distributable reserves | 130/1 | €1,263 | €1,263 | = | 0.0% |
| Legal reserve | 130 | €1,263 | €1,263 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,325 | €14,325 | = | 0.0% |
| Distributable reserves | 133 | €14,300 | €43,800 | +€29,500 | +206.3% |
| Profit (loss) carried forward | 14 | €30,702 | €30,731 | +€29 | +0.1% |
| Amounts payable | 17/49 | €58,166 | €132,195 | +€74,030 | +127.3% |
| Amounts payable within one year | 42/48 | €58,166 | €131,881 | +€73,715 | +126.7% |
| Financial debts | 43 | €231 | €929 | +€698 | +302.2% |
| Credit institutions | 430/8 | €231 | €929 | +€698 | +302.2% |
| Trade debts | 44 | €39,892 | €93,512 | +€53,620 | +134.4% |
| Suppliers | 440/4 | €39,892 | €93,512 | +€53,620 | +134.4% |
| Taxes, remuneration and social security | 45 | €2,080 | €16,250 | +€14,170 | +681.3% |
| Taxes | 450/3 | €2,080 | €16,250 | +€14,170 | +681.3% |
| Other amounts payable | 47/48 | €15,963 | €21,190 | +€5,227 | +32.7% |
| Accrued charges and deferred income | 492/3 | - | €315 | +€315 | |
| Non-recurring operating income | 76A | €2,100 | - | -€2,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,896 | €13,752 | +€10,857 | +374.9% |
| Other operating charges | 640/8 | €1,746 | €774 | -€972 | -55.7% |
| Gross operating margin | 9900 | €21,131 | €59,725 | +€38,594 | +182.6% |
| Operating profit (loss) | 9901 | €16,490 | €45,199 | +€28,709 | +174.1% |
| Financial income | 75/76B | €663 | €1,428 | +€764 | +115.2% |
| Recurring financial income | 75 | €663 | €1,428 | +€764 | +115.2% |
| Financial charges | 65/66B | €705 | €726 | +€22 | +3.1% |
| Recurring financial charges | 65 | €705 | €726 | +€22 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €16,449 | €45,900 | +€29,451 | +179.0% |
| Income taxes | 67/77 | €2,080 | €16,371 | +€14,291 | +687.0% |
| Profit (loss) for the period | 9904 | €14,369 | €29,529 | +€15,161 | +105.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,369 | €29,529 | +€15,161 | +105.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.