KAMPERNOELIE: 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.
KAMPERNOELIE
Largest movements
- Tangible fixed assets -€19,656
down €19,656 (-3.3%), from €596,051 to €576,394
of which Plant, machinery and equipment: -€13,312
- Receivables within one year +€16,326
up €16,326 (+694%), from €2,354 to €18,680
of which Trade receivables: +€14,726
- Debts after one year -€27,179
down €27,179 (-5.9%), from €460,791 to €433,612
- Accrued charges and deferred income +€8,356
new in 2025: €8,356
- Other debts -€7,843
down €7,843 (-9.7%), from €80,709 to €72,866
- Profit (loss) carried forward +€7,653
up €7,653 (+53.0%), from -€14,444 to -€6,791
- Depreciation -€11,858
down €11,858 (-18.6%), from €63,782 to €51,923
- Gross operating margin -€11,537
down €11,537 (-10.2%), from €113,473 to €101,935
- Staff costs +€1,863
up €1,863 (+8.2%), from €22,847 to €24,710
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 | €648,372 | €635,671 | -€12,701 | -2.0% |
| Fixed assets | 21/28 | €596,051 | €576,644 | -€19,406 | -3.3% |
| Tangible fixed assets | 22/27 | €596,051 | €576,394 | -€19,656 | -3.3% |
| Land and buildings | 22 | €554,058 | €554,566 | +€508 | +0.1% |
| Plant, machinery and equipment | 23 | €30,995 | €17,682 | -€13,312 | -43.0% |
| Furniture and vehicles | 24 | €10,999 | €4,147 | -€6,852 | -62.3% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €52,322 | €59,027 | +€6,705 | +12.8% |
| Stocks and contracts in progress | 3 | €17,932 | €14,630 | -€3,302 | -18.4% |
| Stocks | 30/36 | €17,932 | €14,630 | -€3,302 | -18.4% |
| Amounts receivable within one year | 40/41 | €2,354 | €18,680 | +€16,326 | +694% |
| Trade receivables | 40 | €1,535 | €16,261 | +€14,726 | +960% |
| Other amounts receivable | 41 | €819 | €2,419 | +€1,600 | +195% |
| Cash at bank and in hand | 54/58 | €32,036 | €25,716 | -€6,319 | -19.7% |
| Total equity and liabilities | 10/49 | €648,372 | €635,671 | -€12,701 | -2.0% |
| Equity | 10/15 | €58,902 | €66,555 | +€7,653 | +13.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €67,346 | €67,346 | = | 0.0% |
| Distributable reserves | 133 | €67,346 | €67,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,444 | -€6,791 | +€7,653 | +53.0% |
| Amounts payable | 17/49 | €589,470 | €569,116 | -€20,354 | -3.5% |
| Amounts payable after more than one year | 17 | €460,791 | €433,612 | -€27,179 | -5.9% |
| Financial debts | 170/4 | €460,791 | €433,612 | -€27,179 | -5.9% |
| Amounts payable within one year | 42/48 | €128,680 | €127,148 | -€1,532 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €26,648 | €27,179 | +€531 | +2.0% |
| Trade debts | 44 | €5,588 | €5,069 | -€519 | -9.3% |
| Suppliers | 440/4 | €5,588 | €5,069 | -€519 | -9.3% |
| Taxes, remuneration and social security | 45 | €15,735 | €22,033 | +€6,299 | +40.0% |
| Taxes | 450/3 | €3,335 | €2,274 | -€1,061 | -31.8% |
| Remuneration and social security | 454/9 | €12,400 | €19,759 | +€7,360 | +59.4% |
| Other amounts payable | 47/48 | €80,709 | €72,866 | -€7,843 | -9.7% |
| Accrued charges and deferred income | 492/3 | - | €8,356 | +€8,356 | |
| Non-recurring operating income | 76A | €2,450 | €500 | -€1,950 | -79.6% |
| Remuneration, social security and pensions | 62 | €22,847 | €24,710 | +€1,863 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,782 | €51,923 | -€11,858 | -18.6% |
| Other operating charges | 640/8 | €2,981 | €4,115 | +€1,134 | +38.0% |
| Non-recurring operating charges | 66A | €104 | €169 | +€65 | +62.7% |
| Gross operating margin | 9900 | €113,473 | €101,935 | -€11,537 | -10.2% |
| Operating profit (loss) | 9901 | €23,759 | €21,018 | -€2,741 | -11.5% |
| Financial income | 75/76B | €134 | €17 | -€117 | -87.3% |
| Recurring financial income | 75 | €134 | €17 | -€117 | -87.3% |
| Financial charges | 65/66B | €10,605 | €10,236 | -€369 | -3.5% |
| Recurring financial charges | 65 | €10,605 | €10,236 | -€369 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €13,288 | €10,799 | -€2,489 | -18.7% |
| Income taxes | 67/77 | €2,416 | €3,146 | +€730 | +30.2% |
| Profit (loss) for the period | 9904 | €10,872 | €7,653 | -€3,219 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,872 | €7,653 | -€3,219 | -29.6% |
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 31 October 2026 via checked.be.