KAMPVELDHOEVE: 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.
KAMPVELDHOEVE
Largest movements
- Cash -€122,973
down €122,973 (-99.2%), from €123,986 to €1,013
mainly Trade debts (-€111,523) and Investment in fixed assets (net) (-€99,349)
- Tangible fixed assets +€45,129
up €45,129 (+5.3%), from €852,059 to €897,189
of which Land and buildings: +€39,472
- Receivables within one year -€27,856
down €27,856 (-44.7%), from €62,335 to €34,479
of which Trade receivables: -€30,282
- Trade debts -€111,523
down €111,523 (-94.3%), from €118,264 to €6,741
- Debts after one year +€20,606
up €20,606 (+2.4%), from €856,837 to €877,442
- Profit (loss) carried forward -€14,900
down €14,900 (-19.3%), from -€77,236 to -€92,136
- Gross operating margin +€52,721
up €52,721 (+185%), from €28,521 to €81,243
- Depreciation +€30,928
up €30,928 (+133%), from €23,292 to €54,220
- Other operating charges -€17,669
down €17,669 (-48.5%), from €36,399 to €18,730
- Financial charges +€7,040
up €7,040 (+42.5%), from €16,553 to €23,594
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 | €1,039,304 | €933,873 | -€105,431 | -10.1% |
| Fixed assets | 21/28 | €852,884 | €898,014 | +€45,129 | +5.3% |
| Tangible fixed assets | 22/27 | €852,059 | €897,189 | +€45,129 | +5.3% |
| Land and buildings | 22 | €720,079 | €759,551 | +€39,472 | +5.5% |
| Plant, machinery and equipment | 23 | €119,118 | €137,637 | +€18,520 | +15.5% |
| Other tangible fixed assets | 26 | €12,862 | €0 | -€12,862 | -100% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €186,420 | €35,859 | -€150,560 | -80.8% |
| Amounts receivable within one year | 40/41 | €62,335 | €34,479 | -€27,856 | -44.7% |
| Trade receivables | 40 | €55,220 | €24,938 | -€30,282 | -54.8% |
| Other amounts receivable | 41 | €7,115 | €9,541 | +€2,425 | +34.1% |
| Cash at bank and in hand | 54/58 | €123,986 | €1,013 | -€122,973 | -99.2% |
| Deferred charges and accrued income | 490/1 | €99 | €368 | +€269 | +273% |
| Total equity and liabilities | 10/49 | €1,039,304 | €933,873 | -€105,431 | -10.1% |
| Equity | 10/15 | €22,764 | €7,864 | -€14,900 | -65.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,236 | -€92,136 | -€14,900 | -19.3% |
| Amounts payable | 17/49 | €1,016,540 | €926,009 | -€90,531 | -8.9% |
| Amounts payable after more than one year | 17 | €856,837 | €877,442 | +€20,606 | +2.4% |
| Financial debts | 170/4 | €856,837 | €877,442 | +€20,606 | +2.4% |
| Amounts payable within one year | 42/48 | €159,703 | €48,567 | -€111,137 | -69.6% |
| Current portion of amounts payable after more than one year | 42 | €33,163 | €34,394 | +€1,231 | +3.7% |
| Trade debts | 44 | €118,264 | €6,741 | -€111,523 | -94.3% |
| Suppliers | 440/4 | €118,264 | €6,741 | -€111,523 | -94.3% |
| Advances received on contracts in progress | 46 | €6,000 | €0 | -€6,000 | -100% |
| Taxes, remuneration and social security | 45 | €738 | €831 | +€93 | +12.6% |
| Taxes | 450/3 | €738 | €831 | +€93 | +12.6% |
| Other amounts payable | 47/48 | €1,539 | €6,601 | +€5,062 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,292 | €54,220 | +€30,928 | +133% |
| Other operating charges | 640/8 | €36,399 | €18,730 | -€17,669 | -48.5% |
| Gross operating margin | 9900 | €28,521 | €81,243 | +€52,721 | +185% |
| Operating profit (loss) | 9901 | -€31,170 | €8,292 | +€39,462 | |
| Financial income | 75/76B | - | €401 | +€401 | |
| Recurring financial income | 75 | - | €401 | +€401 | |
| Financial charges | 65/66B | €16,553 | €23,594 | +€7,040 | +42.5% |
| Recurring financial charges | 65 | €16,553 | €23,594 | +€7,040 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | -€47,723 | -€14,900 | +€32,823 | +68.8% |
| Profit (loss) for the period | 9904 | -€47,723 | -€14,900 | +€32,823 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,723 | -€14,900 | +€32,823 | +68.8% |
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 24 October 2026 via checked.be.