DEL CAMPO: 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.
DEL CAMPO
Largest movements
- Tangible fixed assets +€119,643
up €119,643 (+28.9%), from €413,544 to €533,187
- Receivables within one year +€6,734
up €6,734 (+67.8%), from €9,932 to €16,666
of which Trade receivables: +€5,086
- Other debts +€147,396
up €147,396 (+59.2%), from €249,006 to €396,402
- Debts after one year -€25,740
down €25,740 (-38.7%), from €66,495 to €40,755
- Gross operating margin +€10,928
up €10,928 (+48.3%), from €22,614 to €33,542
- Depreciation +€8,062
up €8,062 (+59.4%), from €13,579 to €21,641
- Financial charges -€2,308
down €2,308 (-16.3%), from €14,194 to €11,886
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 | €427,236 | €551,989 | +€124,753 | +29.2% |
| Fixed assets | 21/28 | €413,544 | €533,187 | +€119,643 | +28.9% |
| Tangible fixed assets | 22/27 | €413,544 | €533,187 | +€119,643 | +28.9% |
| Land and buildings | 22 | €413,544 | €533,187 | +€119,643 | +28.9% |
| Current assets | 29/58 | €13,692 | €18,802 | +€5,110 | +37.3% |
| Amounts receivable within one year | 40/41 | €9,932 | €16,666 | +€6,734 | +67.8% |
| Trade receivables | 40 | €9,900 | €14,986 | +€5,086 | +51.4% |
| Other amounts receivable | 41 | €32 | €1,680 | +€1,648 | +5,185% |
| Cash at bank and in hand | 54/58 | €3,242 | €1,599 | -€1,643 | -50.7% |
| Deferred charges and accrued income | 490/1 | €518 | €537 | +€19 | +3.6% |
| Total equity and liabilities | 10/49 | €427,236 | €551,989 | +€124,753 | +29.2% |
| Equity | 10/15 | €61,138 | €58,858 | -€2,280 | -3.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €36,138 | €33,858 | -€2,280 | -6.3% |
| Distributable reserves | 133 | €36,138 | €33,858 | -€2,280 | -6.3% |
| Amounts payable | 17/49 | €366,098 | €493,131 | +€127,033 | +34.7% |
| Amounts payable after more than one year | 17 | €66,495 | €40,755 | -€25,740 | -38.7% |
| Financial debts | 170/4 | €66,495 | €40,755 | -€25,740 | -38.7% |
| Amounts payable within one year | 42/48 | €294,035 | €448,125 | +€154,089 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €25,740 | €25,740 | = | 0.0% |
| Trade debts | 44 | €15,877 | €17,811 | +€1,934 | +12.2% |
| Suppliers | 440/4 | €15,877 | €17,811 | +€1,934 | +12.2% |
| Taxes, remuneration and social security | 45 | €3,412 | €8,171 | +€4,759 | +139% |
| Taxes | 450/3 | €3,412 | €8,171 | +€4,759 | +139% |
| Other amounts payable | 47/48 | €249,006 | €396,402 | +€147,396 | +59.2% |
| Accrued charges and deferred income | 492/3 | €5,567 | €4,252 | -€1,316 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,579 | €21,641 | +€8,062 | +59.4% |
| Other operating charges | 640/8 | €2,189 | €2,295 | +€106 | +4.9% |
| Gross operating margin | 9900 | €22,614 | €33,542 | +€10,928 | +48.3% |
| Operating profit (loss) | 9901 | €6,846 | €9,606 | +€2,760 | +40.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €14,194 | €11,886 | -€2,308 | -16.3% |
| Recurring financial charges | 65 | €14,194 | €11,886 | -€2,308 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,348 | -€2,280 | +€5,068 | +69.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,348 | -€2,280 | +€5,068 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,348 | -€2,280 | +€5,068 | +69.0% |
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 18 October 2026 via checked.be.