De Meyer-Camby: 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 Meyer-Camby
Largest movements
- Cash -€17,215
down €17,215 (-50.1%), from €34,347 to €17,132
mainly Debts after one year (-€20,384) and Investment in fixed assets (net) (-€15,925)
- Receivables within one year -€7,042
down €7,042 (-97.6%), from €7,217 to €175
of which Trade receivables: -€7,217
- Intangible fixed assets -€5,000
down €5,000 (-34.4%), from €14,541 to €9,541
- Stocks and contracts +€2,500
up €2,500 (+48.8%), from €5,118 to €7,618
- Tangible fixed assets +€2,347
up €2,347 (+8.1%), from €28,836 to €31,183
of which Plant, machinery and equipment: +€3,310
- Debts after one year -€20,384
down €20,384 (-76.9%), from €26,504 to €6,120
- Tax, wage and social debts -€10,696
down €10,696 (-51.1%), from €20,920 to €10,223
of which Remuneration and social security: -€9,495
- Current portion of long-term debt +€6,532
up €6,532 (+18,095%), from €36 to €6,568
- Profit (loss) carried forward +€2,178
up €2,178 (+38.2%), from €5,696 to €7,874
- Other debts -€2,000
down €2,000 (-13.8%), from €14,500 to €12,500
- Turnover -€19,113
down €19,113 (-4.5%), from €421,776 to €402,663
- Purchases and services +€10,154
up €10,154 (+3.4%), from €297,883 to €308,037
- Gross operating margin -€10,129
down €10,129 (-8.2%), from €123,896 to €113,767
- Staff costs -€7,887
down €7,887 (-8.0%), from €98,644 to €90,757
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 | €90,060 | €65,649 | -€24,411 | -27.1% |
| Fixed assets | 21/28 | €43,378 | €40,724 | -€2,653 | -6.1% |
| Intangible fixed assets | 21 | €14,541 | €9,541 | -€5,000 | -34.4% |
| Tangible fixed assets | 22/27 | €28,836 | €31,183 | +€2,347 | +8.1% |
| Plant, machinery and equipment | 23 | €24,942 | €28,253 | +€3,310 | +13.3% |
| Leasing and similar rights | 25 | €1,594 | €946 | -€648 | -40.7% |
| Other tangible fixed assets | 26 | €2,300 | €1,985 | -€315 | -13.7% |
| Current assets | 29/58 | €46,683 | €24,925 | -€21,758 | -46.6% |
| Stocks and contracts in progress | 3 | €5,118 | €7,618 | +€2,500 | +48.8% |
| Stocks | 30/36 | €5,118 | €7,618 | +€2,500 | +48.8% |
| Amounts receivable within one year | 40/41 | €7,217 | €175 | -€7,042 | -97.6% |
| Trade receivables | 40 | €7,217 | - | -€7,217 | |
| Other amounts receivable | 41 | - | €175 | +€175 | |
| Cash at bank and in hand | 54/58 | €34,347 | €17,132 | -€17,215 | -50.1% |
| Total equity and liabilities | 10/49 | €90,060 | €65,649 | -€24,411 | -27.1% |
| Equity | 10/15 | €20,505 | €22,682 | +€2,178 | +10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,808 | €9,808 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,808 | €9,808 | = | 0.0% |
| Other | 1319 | €9,808 | €9,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,696 | €7,874 | +€2,178 | +38.2% |
| Amounts payable | 17/49 | €69,556 | €42,967 | -€26,588 | -38.2% |
| Amounts payable after more than one year | 17 | €26,504 | €6,120 | -€20,384 | -76.9% |
| Financial debts | 170/4 | €26,504 | €6,120 | -€20,384 | -76.9% |
| Amounts payable within one year | 42/48 | €43,052 | €36,847 | -€6,205 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €36 | €6,568 | +€6,532 | +18,095% |
| Trade debts | 44 | €7,596 | €7,555 | -€41 | -0.5% |
| Suppliers | 440/4 | €7,596 | €7,555 | -€41 | -0.5% |
| Taxes, remuneration and social security | 45 | €20,920 | €10,223 | -€10,696 | -51.1% |
| Taxes | 450/3 | €11,425 | €10,223 | -€1,202 | -10.5% |
| Remuneration and social security | 454/9 | €9,495 | - | -€9,495 | |
| Other amounts payable | 47/48 | €14,500 | €12,500 | -€2,000 | -13.8% |
| Turnover | 70 | €421,776 | €402,663 | -€19,113 | -4.5% |
| Non-recurring operating income | 76A | - | €19,141 | +€19,141 | |
| Goods, raw materials, services and sundry goods | 60/61 | €297,883 | €308,037 | +€10,154 | +3.4% |
| Remuneration, social security and pensions | 62 | €98,644 | €90,757 | -€7,887 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,495 | €18,578 | +€3,083 | +19.9% |
| Other operating charges | 640/8 | €1,149 | €590 | -€559 | -48.7% |
| Gross operating margin | 9900 | €123,896 | €113,767 | -€10,129 | -8.2% |
| Operating profit (loss) | 9901 | €8,608 | €3,841 | -€4,766 | -55.4% |
| Financial income | 75/76B | €5 | €59 | +€54 | +989% |
| Recurring financial income | 75 | €5 | €59 | +€54 | +989% |
| Financial charges | 65/66B | €2,917 | €1,723 | -€1,194 | -40.9% |
| Recurring financial charges | 65 | €2,917 | €1,723 | -€1,194 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €5,696 | €2,178 | -€3,519 | -61.8% |
| Profit (loss) for the period | 9904 | €5,696 | €2,178 | -€3,519 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,696 | €2,178 | -€3,519 | -61.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.