DE KAMPERT: 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 KAMPERT
Largest movements
- Tangible fixed assets +€13,651
up €13,651 (+56.3%), from €24,225 to €37,876
of which Furniture and vehicles: +€17,098
- Receivables within one year -€2,848
down €2,848 (-21.7%), from €13,118 to €10,270
of which Trade receivables: -€2,122
- Other debts +€112,657
up €112,657 (+45.5%), from €247,589 to €360,246
- Debts after one year -€69,500
down €69,500 (-100.0%), from €69,500 to €0
of which Financial debts: -€54,000
- Profit (loss) carried forward -€33,788
down €33,788 (-13.4%), from -€252,415 to -€286,203
- Advances received +€1,050
new in 2025: €1,050
- Gross operating margin -€16,878
down €16,878 (-403.8%), from -€4,179 to -€21,058
- Depreciation +€2,069
up €2,069 (+35.2%), from €5,881 to €7,949
- Financial charges +€1,881
up €1,881 (+224.7%), from €837 to €2,718
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 | €88,714 | €99,094 | +€10,380 | +11.7% |
| Fixed assets | 21/28 | €24,289 | €37,940 | +€13,651 | +56.2% |
| Tangible fixed assets | 22/27 | €24,225 | €37,876 | +€13,651 | +56.3% |
| Land and buildings | 22 | €24,003 | €18,584 | -€5,419 | -22.6% |
| Plant, machinery and equipment | 23 | - | €1,971 | +€1,971 | |
| Furniture and vehicles | 24 | €222 | €17,320 | +€17,098 | +7692.8% |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €64,425 | €61,155 | -€3,270 | -5.1% |
| Stocks and contracts in progress | 3 | €45,001 | €44,501 | -€500 | -1.1% |
| Stocks | 30/36 | €45,001 | €44,501 | -€500 | -1.1% |
| Amounts receivable within one year | 40/41 | €13,118 | €10,270 | -€2,848 | -21.7% |
| Trade receivables | 40 | €10,341 | €8,220 | -€2,122 | -20.5% |
| Other amounts receivable | 41 | €2,777 | €2,050 | -€726 | -26.2% |
| Cash at bank and in hand | 54/58 | €6,306 | €5,434 | -€871 | -13.8% |
| Deferred charges and accrued income | 490/1 | - | €949 | +€949 | |
| Total equity and liabilities | 10/49 | €88,714 | €99,094 | +€10,380 | +11.7% |
| Equity | 10/15 | -€231,096 | -€264,884 | -€33,788 | -14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,727 | €2,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,727 | €2,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,415 | -€286,203 | -€33,788 | -13.4% |
| Amounts payable | 17/49 | €319,810 | €363,978 | +€44,168 | +13.8% |
| Amounts payable after more than one year | 17 | €69,500 | €0 | -€69,500 | -100.0% |
| Financial debts | 170/4 | €54,000 | €0 | -€54,000 | -100.0% |
| Other amounts payable | 178/9 | €15,500 | €0 | -€15,500 | -100.0% |
| Amounts payable within one year | 42/48 | €250,310 | €363,978 | +€113,668 | +45.4% |
| Trade debts | 44 | €2,721 | €2,682 | -€39 | -1.4% |
| Suppliers | 440/4 | €2,721 | €2,682 | -€39 | -1.4% |
| Advances received on contracts in progress | 46 | - | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €247,589 | €360,246 | +€112,657 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,881 | €7,949 | +€2,069 | +35.2% |
| Other operating charges | 640/8 | €2,252 | €2,063 | -€189 | -8.4% |
| Gross operating margin | 9900 | -€4,179 | -€21,058 | -€16,878 | -403.8% |
| Operating profit (loss) | 9901 | -€12,312 | -€31,070 | -€18,758 | -152.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €837 | €2,718 | +€1,881 | +224.7% |
| Recurring financial charges | 65 | €837 | €2,718 | +€1,881 | +224.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,149 | -€33,788 | -€20,639 | -157.0% |
| Profit (loss) for the period | 9904 | -€13,149 | -€33,788 | -€20,639 | -157.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,149 | -€33,788 | -€20,639 | -157.0% |
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 12 October 2026 via checked.be.