Camtsjatka: 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.
Camtsjatka
Largest movements
- Cash +€73,212
up €73,212 (+870%), from €8,420 to €81,632
mainly Receivables within one year (+€42,179) and Net result for the year (+€15,287)
- Receivables within one year -€42,179
down €42,179 (-85.8%), from €49,179 to €7,000
of which Trade receivables: -€42,179
- Tangible fixed assets -€5,019
down €5,019 (-16.9%), from €29,694 to €24,675
of which Plant, machinery and equipment: -€4,386
- Other debts +€11,687
up €11,687 (+25.4%), from €46,046 to €57,733
- Reserves +€10,395
up €10,395 (+42.0%), from €24,750 to €35,145
- Profit (loss) carried forward +€4,893
no longer reported in 2025 (was -€4,893)
- Tax, wage and social debts -€2,264
down €2,264 (-15.6%), from €14,530 to €12,265
- Gross operating margin +€25,016
up €25,016 (+303%), from €8,256 to €33,272
- Taxes +€4,285
new in 2025: €4,285
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 | €87,591 | €113,307 | +€25,716 | +29.4% |
| Fixed assets | 21/28 | €29,694 | €24,675 | -€5,019 | -16.9% |
| Tangible fixed assets | 22/27 | €29,694 | €24,675 | -€5,019 | -16.9% |
| Plant, machinery and equipment | 23 | €24,396 | €20,010 | -€4,386 | -18.0% |
| Furniture and vehicles | 24 | €5,298 | €4,665 | -€633 | -11.9% |
| Current assets | 29/58 | €57,897 | €88,632 | +€30,735 | +53.1% |
| Amounts receivable within one year | 40/41 | €49,179 | €7,000 | -€42,179 | -85.8% |
| Trade receivables | 40 | €42,179 | - | -€42,179 | |
| Other amounts receivable | 41 | €7,000 | €7,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,420 | €81,632 | +€73,212 | +870% |
| Deferred charges and accrued income | 490/1 | €298 | - | -€298 | |
| Total equity and liabilities | 10/49 | €87,591 | €113,307 | +€25,716 | +29.4% |
| Equity | 10/15 | €25,857 | €41,145 | +€15,287 | +59.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €24,750 | €35,145 | +€10,395 | +42.0% |
| Distributable reserves | 133 | €24,750 | €35,145 | +€10,395 | +42.0% |
| Profit (loss) carried forward | 14 | -€4,893 | - | +€4,893 | |
| Amounts payable | 17/49 | €61,734 | €72,162 | +€10,429 | +16.9% |
| Amounts payable within one year | 42/48 | €61,734 | €72,162 | +€10,429 | +16.9% |
| Trade debts | 44 | €1,158 | €2,165 | +€1,007 | +86.9% |
| Suppliers | 440/4 | €1,158 | €2,165 | +€1,007 | +86.9% |
| Taxes, remuneration and social security | 45 | €14,530 | €12,265 | -€2,264 | -15.6% |
| Taxes | 450/3 | €14,530 | €12,265 | -€2,264 | -15.6% |
| Other amounts payable | 47/48 | €46,046 | €57,733 | +€11,687 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,268 | €11,559 | +€291 | +2.6% |
| Other operating charges | 640/8 | €1,164 | €1,492 | +€328 | +28.2% |
| Gross operating margin | 9900 | €8,256 | €33,272 | +€25,016 | +303% |
| Operating profit (loss) | 9901 | -€4,175 | €20,222 | +€24,397 | |
| Financial income | 75/76B | €52 | €1 | -€51 | -98.4% |
| Recurring financial income | 75 | €52 | €1 | -€51 | -98.4% |
| Financial charges | 65/66B | €959 | €649 | -€309 | -32.3% |
| Recurring financial charges | 65 | €959 | €649 | -€309 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,082 | €19,573 | +€24,655 | |
| Income taxes | 67/77 | - | €4,285 | +€4,285 | |
| Profit (loss) for the period | 9904 | -€5,082 | €15,287 | +€20,370 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,082 | €15,287 | +€20,370 |
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 24 October 2026 via checked.be.