S&JP CAMPGROUND: 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.
S&JP CAMPGROUND
Largest movements
- Cash -€36,686
down €36,686 (-52.8%), from €69,416 to €32,730
mainly Tax, wage and social debts (-€35,717) and Investment in fixed assets (net) (-€26,219)
- Tangible fixed assets +€21,642
up €21,642 (+1,636%), from €1,323 to €22,964
- Receivables within one year +€6,695
up €6,695 (+4.2%), from €158,180 to €164,874
of which Other amounts receivable: +€21,922
- Tax, wage and social debts -€35,717
down €35,717 (-65.2%), from €54,764 to €19,047
of which Taxes: -€35,717
- Profit (loss) carried forward +€28,028
up €28,028 (+18.6%), from €150,662 to €178,690
- Gross operating margin -€35,131
down €35,131 (-58.4%), from €60,202 to €25,072
- Taxes -€14,461
no longer reported in 2024 (was €14,461)
- Financial income +€5,693
up €5,693 (+221%), from €2,580 to €8,274
- Depreciation +€4,188
up €4,188 (+1,077%), from €389 to €4,577
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 | €229,218 | €221,040 | -€8,178 | -3.6% |
| Fixed assets | 21/28 | €1,623 | €23,264 | +€21,642 | +1,334% |
| Tangible fixed assets | 22/27 | €1,323 | €22,964 | +€21,642 | +1,636% |
| Furniture and vehicles | 24 | €1,323 | €22,964 | +€21,642 | +1,636% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €227,595 | €197,775 | -€29,820 | -13.1% |
| Amounts receivable within one year | 40/41 | €158,180 | €164,874 | +€6,695 | +4.2% |
| Trade receivables | 40 | €39,227 | €24,000 | -€15,227 | -38.8% |
| Other amounts receivable | 41 | €118,953 | €140,874 | +€21,922 | +18.4% |
| Cash at bank and in hand | 54/58 | €69,416 | €32,730 | -€36,686 | -52.8% |
| Deferred charges and accrued income | 490/1 | €0 | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €229,218 | €221,040 | -€8,178 | -3.6% |
| Equity | 10/15 | €153,662 | €181,690 | +€28,028 | +18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,662 | €178,690 | +€28,028 | +18.6% |
| Amounts payable | 17/49 | €75,557 | €39,350 | -€36,207 | -47.9% |
| Amounts payable within one year | 42/48 | €75,557 | €39,350 | -€36,207 | -47.9% |
| Trade debts | 44 | €20,233 | €19,743 | -€490 | -2.4% |
| Suppliers | 440/4 | €20,233 | €19,743 | -€490 | -2.4% |
| Taxes, remuneration and social security | 45 | €54,764 | €19,047 | -€35,717 | -65.2% |
| Taxes | 450/3 | €53,104 | €17,387 | -€35,717 | -67.3% |
| Remuneration and social security | 454/9 | €1,660 | €1,660 | = | 0.0% |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €4,577 | +€4,188 | +1,077% |
| Other operating charges | 640/8 | €836 | €519 | -€317 | -37.9% |
| Gross operating margin | 9900 | €60,202 | €25,072 | -€35,131 | -58.4% |
| Operating profit (loss) | 9901 | €58,977 | €19,976 | -€39,001 | -66.1% |
| Financial income | 75/76B | €2,580 | €8,274 | +€5,693 | +221% |
| Recurring financial income | 75 | €2,580 | €8,274 | +€5,693 | +221% |
| Financial charges | 65/66B | €233 | €200 | -€33 | -14.2% |
| Recurring financial charges | 65 | €233 | €200 | -€33 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €61,325 | €28,050 | -€33,275 | -54.3% |
| Income taxes | 67/77 | €14,461 | - | -€14,461 | |
| Profit (loss) for the period | 9904 | €46,864 | €28,050 | -€18,814 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,864 | €28,050 | -€18,814 | -40.1% |
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 20 October 2026 via checked.be.