KAMPING KEIENVEN: 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.
KAMPING KEIENVEN
Largest movements
- Cash +€345,697
up €345,697 (+55.3%), from €625,002 to €970,699
mainly Other debts (+€352,034) and Net result for the year (+€247,369)
- Tangible fixed assets -€116,823
down €116,823 (-27.9%), from €418,619 to €301,796
- Deferred charges and accrued income +€44,074
up €44,074 (+168%), from €26,261 to €70,335
- Receivables within one year -€30,946
down €30,946 (-71.8%), from €43,107 to €12,161
of which Trade receivables: -€24,219
- Other debts +€352,034
up €352,034 (+326%), from €108,035 to €460,069
- Reserves -€58,000
down €58,000 (-9.2%), from €630,000 to €572,000
- Tax, wage and social debts -€34,755
down €34,755 (-31.2%), from €111,524 to €76,769
of which Taxes: -€29,040
- Debts after one year -€15,268
down €15,268 (-100%), from €15,268 to €0
- Staff costs -€58,546
down €58,546 (-22.4%), from €261,200 to €202,654
- Gross operating margin -€46,043
down €46,043 (-6.5%), from €712,095 to €666,052
- Depreciation +€12,057
up €12,057 (+17.1%), from €70,423 to €82,481
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 | €1,113,889 | €1,355,892 | +€242,003 | +21.7% |
| Fixed assets | 21/28 | €419,519 | €302,696 | -€116,823 | -27.8% |
| Tangible fixed assets | 22/27 | €418,619 | €301,796 | -€116,823 | -27.9% |
| Land and buildings | 22 | €7,803 | €6,936 | -€867 | -11.1% |
| Plant, machinery and equipment | 23 | €160,547 | €122,995 | -€37,552 | -23.4% |
| Furniture and vehicles | 24 | €201,392 | €170,843 | -€30,549 | -15.2% |
| Other tangible fixed assets | 26 | €48,877 | €1,022 | -€47,855 | -97.9% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €694,370 | €1,053,195 | +€358,826 | +51.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €43,107 | €12,161 | -€30,946 | -71.8% |
| Trade receivables | 40 | €35,520 | €11,301 | -€24,219 | -68.2% |
| Other amounts receivable | 41 | €7,587 | €860 | -€6,727 | -88.7% |
| Cash at bank and in hand | 54/58 | €625,002 | €970,699 | +€345,697 | +55.3% |
| Deferred charges and accrued income | 490/1 | €26,261 | €70,335 | +€44,074 | +168% |
| Total equity and liabilities | 10/49 | €1,113,889 | €1,355,892 | +€242,003 | +21.7% |
| Equity | 10/15 | €809,333 | €753,702 | -€55,631 | -6.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €630,000 | €572,000 | -€58,000 | -9.2% |
| Distributable reserves | 133 | €630,000 | €572,000 | -€58,000 | -9.2% |
| Profit (loss) carried forward | 14 | €149,333 | €151,702 | +€2,369 | +1.6% |
| Amounts payable | 17/49 | €304,556 | €602,189 | +€297,633 | +97.7% |
| Amounts payable after more than one year | 17 | €15,268 | €0 | -€15,268 | -100% |
| Financial debts | 170/4 | €15,268 | €0 | -€15,268 | -100% |
| Amounts payable within one year | 42/48 | €288,949 | €602,189 | +€313,241 | +108% |
| Current portion of amounts payable after more than one year | 42 | €16,341 | €15,268 | -€1,074 | -6.6% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €23,190 | €21,131 | -€2,058 | -8.9% |
| Suppliers | 440/4 | €23,190 | €21,131 | -€2,058 | -8.9% |
| Advances received on contracts in progress | 46 | €23,858 | €22,952 | -€906 | -3.8% |
| Taxes, remuneration and social security | 45 | €111,524 | €76,769 | -€34,755 | -31.2% |
| Taxes | 450/3 | €84,391 | €55,352 | -€29,040 | -34.4% |
| Remuneration and social security | 454/9 | €27,133 | €21,417 | -€5,716 | -21.1% |
| Other amounts payable | 47/48 | €108,035 | €460,069 | +€352,034 | +326% |
| Accrued charges and deferred income | 492/3 | €340 | €0 | -€340 | -100% |
| Non-recurring operating income | 76A | - | €1,380 | +€1,380 | |
| Remuneration, social security and pensions | 62 | €261,200 | €202,654 | -€58,546 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,423 | €82,481 | +€12,057 | +17.1% |
| Other operating charges | 640/8 | €13,213 | €12,931 | -€282 | -2.1% |
| Gross operating margin | 9900 | €712,095 | €666,052 | -€46,043 | -6.5% |
| Operating profit (loss) | 9901 | €367,259 | €367,987 | +€728 | +0.2% |
| Financial income | 75/76B | €4 | €1 | -€3 | -80.8% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -80.8% |
| Financial charges | 65/66B | €1,959 | €1,345 | -€614 | -31.4% |
| Recurring financial charges | 65 | €1,959 | €1,345 | -€614 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €365,304 | €366,643 | +€1,339 | +0.4% |
| Income taxes | 67/77 | €116,541 | €119,274 | +€2,733 | +2.3% |
| Profit (loss) for the period | 9904 | €248,762 | €247,369 | -€1,393 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €248,762 | €247,369 | -€1,393 | -0.6% |
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 25 October 2026 via checked.be.