Specht Campers: 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.
Specht Campers
Largest movements
- Cash -€5,891
down €5,891 (-90.0%), from €6,548 to €656
mainly Debts after one year (-€30,606) and Current portion of long-term debt (-€4,295)
- Receivables within one year -€5,284
down €5,284 (-44.8%), from €11,796 to €6,512
of which Other amounts receivable: -€3,183
- Deferred charges and accrued income +€263
new in 2025: €263
- Debts after one year -€30,606
no longer reported in 2025 (was €30,606)
- Other debts +€27,728
new in 2025: €27,728
- Current portion of long-term debt -€4,295
no longer reported in 2025 (was €4,295)
- Profit (loss) carried forward -€4,208
down €4,208 (-15.8%), from -€26,556 to -€30,764
- Trade debts +€468
new in 2025: €468
- Gross operating margin -€7,989
down €7,989, from €5,260 to -€2,729
- Taxes +€440
up €440, from -€439 to €1
- Financial charges -€237
down €237 (-13.4%), from €1,770 to €1,533
- Financial income +€200
new in 2025: €200
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 | €18,344 | €7,431 | -€10,913 | -59.5% |
| Current assets | 29/58 | €18,344 | €7,431 | -€10,913 | -59.5% |
| Amounts receivable within one year | 40/41 | €11,796 | €6,512 | -€5,284 | -44.8% |
| Trade receivables | 40 | €8,405 | €6,304 | -€2,101 | -25.0% |
| Other amounts receivable | 41 | €3,391 | €209 | -€3,183 | -93.8% |
| Cash at bank and in hand | 54/58 | €6,548 | €656 | -€5,891 | -90.0% |
| Deferred charges and accrued income | 490/1 | - | €263 | +€263 | |
| Total equity and liabilities | 10/49 | €18,344 | €7,431 | -€10,913 | -59.5% |
| Equity | 10/15 | -€16,556 | -€20,764 | -€4,208 | -25.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,556 | -€30,764 | -€4,208 | -15.8% |
| Amounts payable | 17/49 | €34,900 | €28,196 | -€6,705 | -19.2% |
| Amounts payable after more than one year | 17 | €30,606 | - | -€30,606 | |
| Financial debts | 170/4 | €30,606 | - | -€30,606 | |
| Amounts payable within one year | 42/48 | €4,295 | €28,196 | +€23,901 | +557% |
| Current portion of amounts payable after more than one year | 42 | €4,295 | - | -€4,295 | |
| Trade debts | 44 | - | €468 | +€468 | |
| Suppliers | 440/4 | - | €468 | +€468 | |
| Other amounts payable | 47/48 | - | €27,728 | +€27,728 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €5,260 | -€2,729 | -€7,989 | |
| Operating profit (loss) | 9901 | €5,119 | -€2,873 | -€7,993 | |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €1,770 | €1,533 | -€237 | -13.4% |
| Recurring financial charges | 65 | €1,770 | €1,533 | -€237 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €3,349 | -€4,207 | -€7,557 | |
| Income taxes | 67/77 | -€439 | €1 | +€440 | |
| Profit (loss) for the period | 9904 | €3,788 | -€4,208 | -€7,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,788 | -€4,208 | -€7,996 |
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 25 October 2026 via checked.be.