EUROPACAMP: 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.
EUROPACAMP
Largest movements
- Cash +€92,280
up €92,280 (+47.8%), from €193,097 to €285,377
mainly Provisions (+€60,000) and Trade debts (+€55,276)
- Tangible fixed assets +€24,599
up €24,599 (+11.3%), from €216,939 to €241,538
of which Assets under construction and advance payments: +€30,250
- Provisions +€60,000
new in 2025: €60,000
- Trade debts +€55,276
up €55,276 (+296%), from €18,647 to €73,923
- Other debts -€12,615
down €12,615 (-30.7%), from €41,107 to €28,492
- Tax, wage and social debts +€10,967
up €10,967 (+46.8%), from €23,422 to €34,388
of which Taxes: +€9,843
- Accrued charges and deferred income +€8,553
up €8,553 (+20.8%), from €41,072 to €49,624
- Provisions +€60,000
new in 2025: €60,000
- Taxes -€18,228
down €18,228 (-98.4%), from €18,531 to €303
- Gross operating margin -€11,316
down €11,316 (-5.4%), from €208,789 to €197,473
- Staff costs -€3,608
down €3,608 (-4.4%), from €81,562 to €77,955
- Other operating charges -€3,086
down €3,086 (-8.0%), from €38,818 to €35,732
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 | €501,813 | €613,469 | +€111,655 | +22.3% |
| Fixed assets | 21/28 | €271,189 | €295,788 | +€24,599 | +9.1% |
| Tangible fixed assets | 22/27 | €216,939 | €241,538 | +€24,599 | +11.3% |
| Land and buildings | 22 | €5,297 | €4,150 | -€1,146 | -21.6% |
| Plant, machinery and equipment | 23 | €124,310 | €118,669 | -€5,641 | -4.5% |
| Furniture and vehicles | 24 | €28,532 | €29,669 | +€1,137 | +4.0% |
| Assets under construction and advance payments | 27 | €58,800 | €89,050 | +€30,250 | +51.4% |
| Financial fixed assets | 28 | €54,250 | €54,250 | = | 0.0% |
| Current assets | 29/58 | €230,625 | €317,681 | +€87,056 | +37.7% |
| Stocks and contracts in progress | 3 | €16,500 | €14,756 | -€1,744 | -10.6% |
| Stocks | 30/36 | €16,500 | €14,756 | -€1,744 | -10.6% |
| Amounts receivable within one year | 40/41 | €14,862 | €12,696 | -€2,166 | -14.6% |
| Trade receivables | 40 | €14,862 | €12,696 | -€2,166 | -14.6% |
| Cash at bank and in hand | 54/58 | €193,097 | €285,377 | +€92,280 | +47.8% |
| Deferred charges and accrued income | 490/1 | €6,166 | €4,852 | -€1,314 | -21.3% |
| Total equity and liabilities | 10/49 | €501,813 | €613,469 | +€111,655 | +22.3% |
| Equity | 10/15 | €377,566 | €367,041 | -€10,525 | -2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,460 | €29,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,600 | €27,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,328 | €287,226 | -€5,102 | -1.7% |
| Investment grants | 15 | €43,378 | €37,955 | -€5,422 | -12.5% |
| Provisions and deferred taxes | 16 | - | €60,000 | +€60,000 | |
| Provisions for liabilities and charges | 160/5 | - | €60,000 | +€60,000 | |
| Taxes | 161 | - | €60,000 | +€60,000 | |
| Amounts payable | 17/49 | €124,247 | €186,427 | +€62,180 | +50.0% |
| Amounts payable within one year | 42/48 | €83,176 | €136,803 | +€53,627 | +64.5% |
| Trade debts | 44 | €18,647 | €73,923 | +€55,276 | +296% |
| Suppliers | 440/4 | €18,647 | €73,923 | +€55,276 | +296% |
| Taxes, remuneration and social security | 45 | €23,422 | €34,388 | +€10,967 | +46.8% |
| Taxes | 450/3 | €16,141 | €25,984 | +€9,843 | +61.0% |
| Remuneration and social security | 454/9 | €7,281 | €8,405 | +€1,124 | +15.4% |
| Other amounts payable | 47/48 | €41,107 | €28,492 | -€12,615 | -30.7% |
| Accrued charges and deferred income | 492/3 | €41,072 | €49,624 | +€8,553 | +20.8% |
| Remuneration, social security and pensions | 62 | €81,562 | €77,955 | -€3,608 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,493 | €34,001 | +€2,508 | +8.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €60,000 | +€60,000 | |
| Other operating charges | 640/8 | €38,818 | €35,732 | -€3,086 | -8.0% |
| Non-recurring operating charges | 66A | €120 | €245 | +€125 | +104% |
| Gross operating margin | 9900 | €208,789 | €197,473 | -€11,316 | -5.4% |
| Operating profit (loss) | 9901 | €56,795 | -€10,460 | -€67,255 | |
| Financial income | 75/76B | €5,915 | €5,901 | -€14 | -0.2% |
| Recurring financial income | 75 | €5,915 | €5,901 | -€14 | -0.2% |
| Financial charges | 65/66B | €335 | €241 | -€95 | -28.2% |
| Recurring financial charges | 65 | €335 | €241 | -€95 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €62,375 | -€4,799 | -€67,174 | |
| Income taxes | 67/77 | €18,531 | €303 | -€18,228 | -98.4% |
| Profit (loss) for the period | 9904 | €43,844 | -€5,102 | -€48,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,844 | -€5,102 | -€48,947 |
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 27 October 2026 via checked.be.