DE KAMPEERDER: 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 KAMPEERDER
Largest movements
- Tangible fixed assets -€394,372
down €394,372 (-12.6%), from €3.1m to €2.7m
of which Land and buildings: -€404,397
- Stocks and contracts +€202,628
up €202,628 (+11.5%), from €1.8m to €2.0m
- Receivables within one year -€171,892
down €171,892 (-75.5%), from €227,559 to €55,668
of which Other amounts receivable: -€170,073
- Cash +€68,228
up €68,228 (+104.2%), from €65,499 to €133,727
mainly Depreciation (+€424,147) and Receivables within one year (+€171,892)
- Debts after one year -€248,919
down €248,919 (-13.5%), from €1.8m to €1.6m
- Tax, wage and social debts -€78,259
down €78,259 (-42.4%), from €184,736 to €106,477
of which Remuneration and social security: -€61,507
- Staff costs +€104,922
up €104,922 (+13.2%), from €796,677 to €901,599
- Taxes -€27,667
down €27,667 (-16.9%), from €164,028 to €136,360
- Depreciation -€17,408
down €17,408 (-3.9%), from €441,555 to €424,147
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 | €5,200,346 | €4,908,295 | -€292,050 | -5.6% |
| Fixed assets | 21/28 | €3,129,466 | €2,735,094 | -€394,372 | -12.6% |
| Tangible fixed assets | 22/27 | €3,118,453 | €2,724,081 | -€394,372 | -12.6% |
| Land and buildings | 22 | €3,060,842 | €2,656,445 | -€404,397 | -13.2% |
| Plant, machinery and equipment | 23 | €26,363 | €24,649 | -€1,713 | -6.5% |
| Furniture and vehicles | 24 | €31,248 | €42,987 | +€11,738 | +37.6% |
| Financial fixed assets | 28 | €11,013 | €11,013 | = | 0.0% |
| Current assets | 29/58 | €2,070,879 | €2,173,201 | +€102,322 | +4.9% |
| Stocks and contracts in progress | 3 | €1,759,396 | €1,962,024 | +€202,628 | +11.5% |
| Stocks | 30/36 | €1,759,396 | €1,962,024 | +€202,628 | +11.5% |
| Amounts receivable within one year | 40/41 | €227,559 | €55,668 | -€171,892 | -75.5% |
| Trade receivables | 40 | €23,547 | €21,729 | -€1,818 | -7.7% |
| Other amounts receivable | 41 | €204,012 | €33,939 | -€170,073 | -83.4% |
| Cash at bank and in hand | 54/58 | €65,499 | €133,727 | +€68,228 | +104.2% |
| Deferred charges and accrued income | 490/1 | €18,424 | €21,782 | +€3,358 | +18.2% |
| Total equity and liabilities | 10/49 | €5,200,346 | €4,908,295 | -€292,050 | -5.6% |
| Equity | 10/15 | €2,415,077 | €2,465,136 | +€50,059 | +2.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,353,077 | €2,403,136 | +€50,059 | +2.1% |
| Tax-exempt reserves | 132 | €600,371 | €466,746 | -€133,625 | -22.3% |
| Distributable reserves | 133 | €1,752,706 | €1,936,391 | +€183,684 | +10.5% |
| Provisions and deferred taxes | 16 | €187,441 | €142,899 | -€44,542 | -23.8% |
| Deferred taxes | 168 | €187,441 | €142,899 | -€44,542 | -23.8% |
| Amounts payable | 17/49 | €2,597,827 | €2,300,260 | -€297,568 | -11.5% |
| Amounts payable after more than one year | 17 | €1,847,956 | €1,599,037 | -€248,919 | -13.5% |
| Financial debts | 170/4 | €1,847,956 | €1,599,037 | -€248,919 | -13.5% |
| Amounts payable within one year | 42/48 | €745,317 | €693,293 | -€52,024 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €246,110 | €248,919 | +€2,809 | +1.1% |
| Trade debts | 44 | €183,341 | €190,388 | +€7,047 | +3.8% |
| Suppliers | 440/4 | €183,341 | €190,388 | +€7,047 | +3.8% |
| Advances received on contracts in progress | 46 | €1,505 | €23,096 | +€21,591 | +1434.2% |
| Taxes, remuneration and social security | 45 | €184,736 | €106,477 | -€78,259 | -42.4% |
| Taxes | 450/3 | €122,606 | €105,855 | -€16,752 | -13.7% |
| Remuneration and social security | 454/9 | €62,130 | €623 | -€61,507 | -99.0% |
| Other amounts payable | 47/48 | €129,624 | €124,412 | -€5,212 | -4.0% |
| Accrued charges and deferred income | 492/3 | €4,555 | €7,930 | +€3,375 | +74.1% |
| Remuneration, social security and pensions | 62 | €796,677 | €901,599 | +€104,922 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441,555 | €424,147 | -€17,408 | -3.9% |
| Other operating charges | 640/8 | €35,717 | €36,530 | +€813 | +2.3% |
| Gross operating margin | 9900 | €1,633,417 | €1,618,957 | -€14,460 | -0.9% |
| Operating profit (loss) | 9901 | €359,468 | €256,681 | -€102,787 | -28.6% |
| Financial income | 75/76B | €37,419 | €44,098 | +€6,679 | +17.8% |
| Recurring financial income | 75 | €37,419 | €44,098 | +€6,679 | +17.8% |
| Financial charges | 65/66B | €61,599 | €67,263 | +€5,664 | +9.2% |
| Recurring financial charges | 65 | €61,599 | €67,263 | +€5,664 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €335,287 | €233,516 | -€101,772 | -30.4% |
| Transfer from deferred taxes | 780 | €45,589 | €44,542 | -€1,047 | -2.3% |
| Income taxes | 67/77 | €164,028 | €136,360 | -€27,667 | -16.9% |
| Profit (loss) for the period | 9904 | €216,848 | €141,697 | -€75,151 | -34.7% |
| Transfer from tax-exempt reserves | 789 | €136,766 | €133,625 | -€3,141 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €353,614 | €275,322 | -€78,292 | -22.1% |
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 9 October 2026 via checked.be.