Le camion: 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.
Le camion
Largest movements
- Tangible fixed assets -€74,044
down €74,044 (-10.7%), from €693,340 to €619,296
of which Land and buildings: -€55,356
- Cash +€72,934
up €72,934 (+79.4%), from €91,819 to €164,753
mainly Depreciation (+€76,698) and Net result for the year (+€53,338)
- Current investments -€35,000
down €35,000 (-100%), from €35,000 to €0
- Receivables within one year -€12,536
down €12,536 (-14.3%), from €87,912 to €75,376
of which Trade receivables: -€11,450
- Debts after one year -€71,913
down €71,913 (-14.1%), from €511,398 to €439,485
- Reserves +€28,240
up €28,240 (+9.5%), from €295,985 to €324,225
of which Distributable reserves: +€28,240
- Gross operating margin -€14,445
down €14,445 (-5.8%), from €249,138 to €234,693
- Staff costs +€4,072
up €4,072 (+6.7%), from €61,069 to €65,140
- Taxes -€3,939
down €3,939 (-15.4%), from €25,582 to €21,642
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 | €957,063 | €908,980 | -€48,083 | -5.0% |
| Fixed assets | 21/28 | €693,340 | €619,296 | -€74,044 | -10.7% |
| Tangible fixed assets | 22/27 | €693,340 | €619,296 | -€74,044 | -10.7% |
| Land and buildings | 22 | €609,725 | €554,368 | -€55,356 | -9.1% |
| Furniture and vehicles | 24 | €83,615 | €64,927 | -€18,688 | -22.3% |
| Current assets | 29/58 | €263,723 | €289,685 | +€25,961 | +9.8% |
| Stocks and contracts in progress | 3 | €41,744 | €42,046 | +€302 | +0.7% |
| Stocks | 30/36 | €41,744 | €42,046 | +€302 | +0.7% |
| Amounts receivable within one year | 40/41 | €87,912 | €75,376 | -€12,536 | -14.3% |
| Trade receivables | 40 | €83,865 | €72,415 | -€11,450 | -13.7% |
| Other amounts receivable | 41 | €4,047 | €2,961 | -€1,087 | -26.9% |
| Current investments | 50/53 | €35,000 | €0 | -€35,000 | -100% |
| Cash at bank and in hand | 54/58 | €91,819 | €164,753 | +€72,934 | +79.4% |
| Deferred charges and accrued income | 490/1 | €7,249 | €7,510 | +€261 | +3.6% |
| Total equity and liabilities | 10/49 | €957,063 | €908,980 | -€48,083 | -5.0% |
| Equity | 10/15 | €321,467 | €347,971 | +€26,504 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,985 | €324,225 | +€28,240 | +9.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €295,985 | €324,225 | +€28,240 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €6,883 | €5,146 | -€1,737 | -25.2% |
| Amounts payable | 17/49 | €635,596 | €561,009 | -€74,587 | -11.7% |
| Amounts payable after more than one year | 17 | €511,398 | €439,485 | -€71,913 | -14.1% |
| Financial debts | 170/4 | €511,398 | €439,485 | -€71,913 | -14.1% |
| Amounts payable within one year | 42/48 | €124,198 | €121,525 | -€2,673 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €70,881 | €71,913 | +€1,032 | +1.5% |
| Financial debts | 43 | €4,579 | €5,083 | +€504 | +11.0% |
| Credit institutions | 430/8 | €4,579 | €5,083 | +€504 | +11.0% |
| Trade debts | 44 | €30,827 | €29,314 | -€1,513 | -4.9% |
| Suppliers | 440/4 | €30,827 | €29,314 | -€1,513 | -4.9% |
| Advances received on contracts in progress | 46 | €342 | €0 | -€342 | -100% |
| Taxes, remuneration and social security | 45 | €16,736 | €14,757 | -€1,980 | -11.8% |
| Taxes | 450/3 | €8,492 | €7,414 | -€1,078 | -12.7% |
| Remuneration and social security | 454/9 | €8,245 | €7,343 | -€902 | -10.9% |
| Other amounts payable | 47/48 | €833 | €458 | -€375 | -45.0% |
| Non-recurring operating income | 76A | €5,372 | €0 | -€5,372 | -100% |
| Remuneration, social security and pensions | 62 | €61,069 | €65,140 | +€4,072 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,471 | €76,698 | +€226 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €81 | -€6 | -€87 | |
| Other operating charges | 640/8 | €9,074 | €9,745 | +€671 | +7.4% |
| Gross operating margin | 9900 | €249,138 | €234,693 | -€14,445 | -5.8% |
| Operating profit (loss) | 9901 | €102,443 | €83,115 | -€19,328 | -18.9% |
| Financial income | 75/76B | €1,905 | €3,380 | +€1,475 | +77.4% |
| Recurring financial income | 75 | €1,905 | €3,380 | +€1,475 | +77.4% |
| Financial charges | 65/66B | €12,598 | €11,515 | -€1,084 | -8.6% |
| Recurring financial charges | 65 | €12,598 | €11,515 | -€1,084 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €91,749 | €74,981 | -€16,769 | -18.3% |
| Income taxes | 67/77 | €25,582 | €21,642 | -€3,939 | -15.4% |
| Profit (loss) for the period | 9904 | €66,168 | €53,338 | -€12,829 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,168 | €53,338 | -€12,829 | -19.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.