De Campina: 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.
De Campina
Largest movements
- Cash +€17,650
up €17,650 (+53.1%), from €33,243 to €50,894
mainly Net result for the year (+€21,574) and Depreciation (+€18,141)
- Tangible fixed assets -€12,201
down €12,201 (-11.9%), from €102,707 to €90,506
of which Plant, machinery and equipment: -€11,711
- Intangible fixed assets -€4,000
down €4,000 (-12.4%), from €32,333 to €28,333
- Deferred charges and accrued income -€2,000
down €2,000 (-100%), from €2,000 to €0
- Reserves +€21,574
up €21,574 (+45.8%), from €47,098 to €68,671
- Debts after one year -€17,044
down €17,044 (-23.1%), from €73,750 to €56,706
- Other debts -€10,825
down €10,825 (-77.4%), from €13,991 to €3,166
- Trade debts +€3,669
up €3,669 (+28.8%), from €12,760 to €16,429
- Gross operating margin -€4,257
down €4,257 (-6.9%), from €62,102 to €57,845
- Depreciation +€2,187
up €2,187 (+13.7%), from €15,954 to €18,141
- Taxes -€1,049
down €1,049 (-10.6%), from €9,850 to €8,802
- Staff costs -€848
down €848 (-52.7%), from €1,608 to €760
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 | €177,293 | €175,609 | -€1,684 | -0.9% |
| Fixed assets | 21/28 | €135,041 | €118,840 | -€16,201 | -12.0% |
| Intangible fixed assets | 21 | €32,333 | €28,333 | -€4,000 | -12.4% |
| Tangible fixed assets | 22/27 | €102,707 | €90,506 | -€12,201 | -11.9% |
| Plant, machinery and equipment | 23 | €100,891 | €89,180 | -€11,711 | -11.6% |
| Furniture and vehicles | 24 | €1,816 | €1,326 | -€490 | -27.0% |
| Current assets | 29/58 | €42,252 | €56,769 | +€14,517 | +34.4% |
| Stocks and contracts in progress | 3 | €3,750 | €2,250 | -€1,500 | -40.0% |
| Stocks | 30/36 | €3,750 | €2,250 | -€1,500 | -40.0% |
| Amounts receivable within one year | 40/41 | €3,259 | €3,626 | +€367 | +11.3% |
| Trade receivables | 40 | €561 | €0 | -€561 | -100.0% |
| Other amounts receivable | 41 | €2,697 | €3,625 | +€928 | +34.4% |
| Cash at bank and in hand | 54/58 | €33,243 | €50,894 | +€17,650 | +53.1% |
| Deferred charges and accrued income | 490/1 | €2,000 | €0 | -€2,000 | -100% |
| Total equity and liabilities | 10/49 | €177,293 | €175,609 | -€1,684 | -0.9% |
| Equity | 10/15 | €52,098 | €73,671 | +€21,574 | +41.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,098 | €68,671 | +€21,574 | +45.8% |
| Distributable reserves | 133 | €47,098 | €68,671 | +€21,574 | +45.8% |
| Amounts payable | 17/49 | €125,195 | €101,938 | -€23,258 | -18.6% |
| Amounts payable after more than one year | 17 | €73,750 | €56,706 | -€17,044 | -23.1% |
| Financial debts | 170/4 | €73,750 | €56,706 | -€17,044 | -23.1% |
| Amounts payable within one year | 42/48 | €51,445 | €45,232 | -€6,213 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €16,424 | €17,044 | +€620 | +3.8% |
| Trade debts | 44 | €12,760 | €16,429 | +€3,669 | +28.8% |
| Suppliers | 440/4 | €12,760 | €16,429 | +€3,669 | +28.8% |
| Taxes, remuneration and social security | 45 | €8,270 | €8,593 | +€323 | +3.9% |
| Taxes | 450/3 | €8,170 | €8,593 | +€423 | +5.2% |
| Remuneration and social security | 454/9 | €100 | €0 | -€100 | -100% |
| Other amounts payable | 47/48 | €13,991 | €3,166 | -€10,825 | -77.4% |
| Remuneration, social security and pensions | 62 | €1,608 | €760 | -€848 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,954 | €18,141 | +€2,187 | +13.7% |
| Other operating charges | 640/8 | €3,652 | €3,851 | +€199 | +5.4% |
| Gross operating margin | 9900 | €62,102 | €57,845 | -€4,257 | -6.9% |
| Operating profit (loss) | 9901 | €40,888 | €35,093 | -€5,795 | -14.2% |
| Financial income | 75/76B | €0 | €25 | +€25 | |
| Recurring financial income | 75 | €0 | €25 | +€25 | |
| Financial charges | 65/66B | €4,487 | €4,742 | +€255 | +5.7% |
| Recurring financial charges | 65 | €4,487 | €4,742 | +€255 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €36,401 | €30,375 | -€6,025 | -16.6% |
| Income taxes | 67/77 | €9,850 | €8,802 | -€1,049 | -10.6% |
| Profit (loss) for the period | 9904 | €26,550 | €21,574 | -€4,976 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,550 | €21,574 | -€4,976 | -18.7% |
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 22 October 2026 via checked.be.