LE PETIT CAMBRAI: 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 PETIT CAMBRAI
Largest movements
- Receivables within one year +€218,288
up €218,288 (+1,946%), from €11,217 to €229,505
of which Other amounts receivable: +€226,085
- Cash +€12,936
up €12,936 (+264%), from €4,896 to €17,832
mainly Accrued charges and deferred income (+€171,548) and Other debts (+€46,006)
- Tangible fixed assets -€11,218
down €11,218 (-3.3%), from €334,891 to €323,673
of which Land and buildings: -€11,510
- Accrued charges and deferred income +€171,548
up €171,548 (+13,508%), from €1,270 to €172,818
- Other debts +€46,006
up €46,006 (+33.1%), from €139,030 to €185,036
- Profit (loss) carried forward +€10,751
up €10,751, from -€4,714 to €6,037
- Gross operating margin +€14,706
up €14,706 (+48.0%), from €30,614 to €45,320
- Taxes +€1,887
new in 2025: €1,887
- Depreciation +€705
up €705 (+5.0%), from €14,163 to €14,868
- Other operating charges +€569
up €569 (+8.5%), from €6,682 to €7,251
- Financial charges -€525
down €525 (-4.7%), from €11,088 to €10,563
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 | €358,503 | €583,793 | +€225,290 | +62.8% |
| Fixed assets | 21/28 | €334,891 | €323,673 | -€11,218 | -3.3% |
| Tangible fixed assets | 22/27 | €334,891 | €323,673 | -€11,218 | -3.3% |
| Land and buildings | 22 | €316,778 | €305,269 | -€11,510 | -3.6% |
| Plant, machinery and equipment | 23 | €18,113 | €15,078 | -€3,035 | -16.8% |
| Furniture and vehicles | 24 | - | €3,326 | +€3,326 | |
| Current assets | 29/58 | €23,612 | €260,121 | +€236,509 | +1,002% |
| Amounts receivable within one year | 40/41 | €11,217 | €229,505 | +€218,288 | +1,946% |
| Trade receivables | 40 | €8,058 | €260 | -€7,797 | -96.8% |
| Other amounts receivable | 41 | €3,159 | €229,244 | +€226,085 | +7,157% |
| Current investments | 50/53 | €7,499 | €7,498 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €4,896 | €17,832 | +€12,936 | +264% |
| Deferred charges and accrued income | 490/1 | €0 | €5,286 | +€5,286 | |
| Total equity and liabilities | 10/49 | €358,503 | €583,793 | +€225,290 | +62.8% |
| Equity | 10/15 | €211,286 | €222,037 | +€10,751 | +5.1% |
| Contributions | 10/11 | €216,000 | €216,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,714 | €6,037 | +€10,751 | |
| Amounts payable | 17/49 | €147,217 | €361,756 | +€214,539 | +146% |
| Amounts payable within one year | 42/48 | €145,947 | €188,938 | +€42,991 | +29.5% |
| Trade debts | 44 | €3,710 | €339 | -€3,371 | -90.9% |
| Suppliers | 440/4 | €3,710 | €339 | -€3,371 | -90.9% |
| Taxes, remuneration and social security | 45 | €3,207 | €3,563 | +€356 | +11.1% |
| Taxes | 450/3 | €3,207 | €3,563 | +€356 | +11.1% |
| Other amounts payable | 47/48 | €139,030 | €185,036 | +€46,006 | +33.1% |
| Accrued charges and deferred income | 492/3 | €1,270 | €172,818 | +€171,548 | +13,508% |
| Non-recurring operating income | 76A | €163 | €0 | -€163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,163 | €14,868 | +€705 | +5.0% |
| Other operating charges | 640/8 | €6,682 | €7,251 | +€569 | +8.5% |
| Gross operating margin | 9900 | €30,614 | €45,320 | +€14,706 | +48.0% |
| Operating profit (loss) | 9901 | €9,769 | €23,201 | +€13,432 | +137% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €11,088 | €10,563 | -€525 | -4.7% |
| Recurring financial charges | 65 | €11,088 | €10,563 | -€525 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,319 | €12,638 | +€13,957 | |
| Income taxes | 67/77 | - | €1,887 | +€1,887 | |
| Profit (loss) for the period | 9904 | -€1,319 | €10,751 | +€12,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,319 | €10,751 | +€12,070 |
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 26 October 2026 via checked.be.