PERO-CAMPINGS: what changed
PERO-CAMPINGS
Largest movements
- Tangible fixed assets +€3,440
up €3,440 (+3.0%), from €114,936 to €118,376
of which Assets under construction and advance payments: +€3,440
- Receivables within one year +€1,795
up €1,795 (+83.4%), from €2,152 to €3,946
of which Other amounts receivable: +€1,479
- Profit (loss) carried forward -€11,868
down €11,868 (-3.2%), from -€376,288 to -€388,156
- Other debts +€10,829
up €10,829 (+41.8%), from €25,918 to €36,747
- Trade debts +€6,916
up €6,916 (+33.8%), from €20,438 to €27,354
- Purchases and services -€19,606
no longer reported in 2025 (was €19,606)
- Gross operating margin +€9,996
up €9,996 (+53.3%), from -€18,740 to -€8,744
- Depreciation -€713
no longer reported in 2025 (was €713)
- Other operating charges +€493
up €493 (+19.0%), from €2,591 to €3,084
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,367 | €124,244 | +€5,877 | +5.0% |
| Fixed assets | 21/28 | €114,936 | €118,376 | +€3,440 | +3.0% |
| Tangible fixed assets | 22/27 | €114,936 | €118,376 | +€3,440 | +3.0% |
| Land and buildings | 22 | €101,176 | €101,176 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €13,760 | €17,200 | +€3,440 | +25.0% |
| Current assets | 29/58 | €3,431 | €5,868 | +€2,437 | +71.0% |
| Amounts receivable within one year | 40/41 | €2,152 | €3,946 | +€1,795 | +83.4% |
| Trade receivables | 40 | €867 | €1,183 | +€316 | +36.5% |
| Other amounts receivable | 41 | €1,285 | €2,763 | +€1,479 | +115% |
| Cash at bank and in hand | 54/58 | €190 | €100 | -€90 | -47.3% |
| Deferred charges and accrued income | 490/1 | €1,090 | €1,822 | +€732 | +67.2% |
| Total equity and liabilities | 10/49 | €118,367 | €124,244 | +€5,877 | +5.0% |
| Equity | 10/15 | -€177,443 | -€189,311 | -€11,868 | -6.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €136,845 | €136,845 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €130,645 | €130,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€376,288 | -€388,156 | -€11,868 | -3.2% |
| Amounts payable | 17/49 | €295,811 | €313,556 | +€17,745 | +6.0% |
| Amounts payable after more than one year | 17 | €249,455 | €249,455 | = | 0.0% |
| Other amounts payable | 178/9 | €249,455 | €249,455 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,356 | €64,101 | +€17,745 | +38.3% |
| Trade debts | 44 | €20,438 | €27,354 | +€6,916 | +33.8% |
| Suppliers | 440/4 | €20,438 | €27,354 | +€6,916 | +33.8% |
| Other amounts payable | 47/48 | €25,918 | €36,747 | +€10,829 | +41.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,606 | - | -€19,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | - | -€713 | |
| Other operating charges | 640/8 | €2,591 | €3,084 | +€493 | +19.0% |
| Gross operating margin | 9900 | -€18,740 | -€8,744 | +€9,996 | +53.3% |
| Operating profit (loss) | 9901 | -€22,044 | -€11,828 | +€10,216 | +46.3% |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | -€22,044 | -€11,868 | +€10,176 | +46.2% |
| Profit (loss) for the period | 9904 | -€22,044 | -€11,868 | +€10,176 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,044 | -€11,868 | +€10,176 | +46.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.