KOMPAS CAMPING: 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.
KOMPAS CAMPING
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+10.0%), from €13.5m to €14.9m
of which Plant, machinery and equipment: +€2.3m
- Receivables within one year +€276,653
up €276,653 (+25.9%), from €1.1m to €1.3m
of which Trade receivables: +€306,085
- Cash +€244,863
up €244,863 (+75.6%), from €324,095 to €568,958
mainly Depreciation (+€2.0m) and Debts after one year (+€1.3m)
- Debts after one year +€1.3m
up €1.3m (+21.1%), from €6.3m to €7.6m
of which Financial debts: +€1.3m
- Accrued charges and deferred income +€419,369
up €419,369 (+13.0%), from €3.2m to €3.6m
- Gross operating margin +€401,798
up €401,798 (+10.6%), from €3.8m to €4.2m
- Depreciation +€133,068
up €133,068 (+7.2%), from €1.8m to €2.0m
- Staff costs +€111,488
up €111,488 (+7.4%), from €1.5m to €1.6m
- Financial charges +€82,629
up €82,629 (+63.6%), from €129,964 to €212,593
- Taxes +€41,891
up €41,891 (+66.4%), from €63,090 to €104,981
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,391,856 | €17,154,752 | +€1.8m | +11.5% |
| Fixed assets | 21/28 | €13,582,863 | €14,922,617 | +€1.3m | +9.9% |
| Intangible fixed assets | 21 | €10,746 | €4,938 | -€5,808 | -54.0% |
| Tangible fixed assets | 22/27 | €13,507,243 | €14,852,804 | +€1.3m | +10.0% |
| Land and buildings | 22 | €10,326,310 | €10,361,125 | +€34,815 | +0.3% |
| Plant, machinery and equipment | 23 | €2,116,661 | €4,391,330 | +€2.3m | +107% |
| Furniture and vehicles | 24 | €89,291 | €92,349 | +€3,058 | +3.4% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | €974,980 | €8,000 | -€966,980 | -99.2% |
| Financial fixed assets | 28 | €64,874 | €64,874 | = | 0.0% |
| Current assets | 29/58 | €1,808,993 | €2,232,135 | +€423,142 | +23.4% |
| Stocks and contracts in progress | 3 | €57,891 | €44,735 | -€13,155 | -22.7% |
| Stocks | 30/36 | €57,891 | €44,735 | -€13,155 | -22.7% |
| Amounts receivable within one year | 40/41 | €1,066,459 | €1,343,111 | +€276,653 | +25.9% |
| Trade receivables | 40 | €1,030,320 | €1,336,405 | +€306,085 | +29.7% |
| Other amounts receivable | 41 | €36,139 | €6,707 | -€29,432 | -81.4% |
| Current investments | 50/53 | €255,086 | €104,337 | -€150,749 | -59.1% |
| Cash at bank and in hand | 54/58 | €324,095 | €568,958 | +€244,863 | +75.6% |
| Deferred charges and accrued income | 490/1 | €105,463 | €170,994 | +€65,531 | +62.1% |
| Total equity and liabilities | 10/49 | €15,391,856 | €17,154,752 | +€1.8m | +11.5% |
| Equity | 10/15 | €3,991,534 | €3,929,187 | -€62,347 | -1.6% |
| Contributions | 10/11 | €899,064 | €899,064 | = | 0.0% |
| Capital | 10 | €899,064 | €899,064 | = | 0.0% |
| Reserves | 13 | €1,991,392 | €1,991,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | €762,411 | €730,731 | -€31,680 | -4.2% |
| Investment grants | 15 | €338,667 | €308,000 | -€30,667 | -9.1% |
| Amounts payable | 17/49 | €11,400,322 | €13,225,564 | +€1.8m | +16.0% |
| Amounts payable after more than one year | 17 | €6,296,386 | €7,621,852 | +€1.3m | +21.1% |
| Financial debts | 170/4 | €5,949,335 | €7,274,801 | +€1.3m | +22.3% |
| Other amounts payable | 178/9 | €347,051 | €347,051 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,875,178 | €1,955,584 | +€80,406 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €930,520 | €975,023 | +€44,503 | +4.8% |
| Trade debts | 44 | €721,180 | €748,652 | +€27,472 | +3.8% |
| Suppliers | 440/4 | €721,180 | €748,652 | +€27,472 | +3.8% |
| Taxes, remuneration and social security | 45 | €191,787 | €198,194 | +€6,407 | +3.3% |
| Taxes | 450/3 | €16,287 | €19,309 | +€3,022 | +18.6% |
| Remuneration and social security | 454/9 | €175,500 | €178,884 | +€3,385 | +1.9% |
| Accrued charges and deferred income | 492/3 | €3,228,758 | €3,648,128 | +€419,369 | +13.0% |
| Remuneration, social security and pensions | 62 | €1,501,351 | €1,612,838 | +€111,488 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,835,606 | €1,968,674 | +€133,068 | +7.2% |
| Other operating charges | 640/8 | €362,993 | €323,605 | -€39,388 | -10.9% |
| Non-recurring operating charges | 66A | €74,675 | €25,146 | -€49,529 | -66.3% |
| Gross operating margin | 9900 | €3,780,514 | €4,182,312 | +€401,798 | +10.6% |
| Operating profit (loss) | 9901 | €5,889 | €252,049 | +€246,160 | +4,180% |
| Financial income | 75/76B | €36,917 | €33,846 | -€3,071 | -8.3% |
| Recurring financial income | 75 | €36,917 | €33,846 | -€3,071 | -8.3% |
| Financial charges | 65/66B | €129,964 | €212,593 | +€82,629 | +63.6% |
| Recurring financial charges | 65 | €129,964 | €212,593 | +€82,629 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | -€87,158 | €73,301 | +€160,460 | |
| Income taxes | 67/77 | €63,090 | €104,981 | +€41,891 | +66.4% |
| Profit (loss) for the period | 9904 | -€150,248 | -€31,680 | +€118,568 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€150,248 | -€31,680 | +€118,568 | +78.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.