TER KAMPENLAER: 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.
TER KAMPENLAER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€25,386
down €25,386 (-1.0%), from -€2.6m to -€2.6m
- Gross operating margin +€23,720
up €23,720 (+58.9%), from -€40,262 to -€16,542
- Depreciation -€6,918
down €6,918 (-50.8%), from €13,608 to €6,690
- Taxes -€5,004
down €5,004 (-100%), from €5,004 to €0
- Other operating charges +€540
up €540 (+33.4%), from €1,615 to €2,155
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 | €2,356,696 | €2,343,258 | -€13,438 | -0.6% |
| Fixed assets | 21/28 | €222,779 | €216,090 | -€6,690 | -3.0% |
| Tangible fixed assets | 22/27 | €222,779 | €216,090 | -€6,690 | -3.0% |
| Land and buildings | 22 | €222,000 | €215,700 | -€6,300 | -2.8% |
| Furniture and vehicles | 24 | €779 | €390 | -€390 | -50.0% |
| Current assets | 29/58 | €2,133,917 | €2,127,169 | -€6,748 | -0.3% |
| Stocks and contracts in progress | 3 | €1,424,493 | €1,424,493 | = | 0.0% |
| Stocks | 30/36 | €1,424,493 | €1,424,493 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,748 | €0 | -€6,748 | -100% |
| Trade receivables | 40 | €6,549 | €0 | -€6,549 | -100% |
| Other amounts receivable | 41 | €200 | €0 | -€200 | -100% |
| Cash at bank and in hand | 54/58 | €43,637 | €43,637 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €659,039 | €659,039 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,356,696 | €2,343,258 | -€13,438 | -0.6% |
| Equity | 10/15 | -€2,601,046 | -€2,626,432 | -€25,386 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,613,446 | -€2,638,832 | -€25,386 | -1.0% |
| Amounts payable | 17/49 | €4,957,742 | €4,969,690 | +€11,948 | +0.2% |
| Amounts payable within one year | 42/48 | €4,957,626 | €4,969,575 | +€11,948 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €17,599 | €17,599 | = | 0.0% |
| Financial debts | 43 | €8 | €8 | = | 0.0% |
| Credit institutions | 430/8 | €8 | €8 | = | 0.0% |
| Trade debts | 44 | €7,510 | €20,070 | +€12,560 | +167% |
| Suppliers | 440/4 | €7,510 | €20,070 | +€12,560 | +167% |
| Other amounts payable | 47/48 | €4,932,510 | €4,931,898 | -€611 | 0.0% |
| Accrued charges and deferred income | 492/3 | €116 | €116 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €140 | €0 | -€140 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,608 | €6,690 | -€6,918 | -50.8% |
| Other operating charges | 640/8 | €1,615 | €2,155 | +€540 | +33.4% |
| Gross operating margin | 9900 | -€40,262 | -€16,542 | +€23,720 | +58.9% |
| Operating profit (loss) | 9901 | -€55,624 | -€25,386 | +€30,238 | +54.4% |
| Financial charges | 65/66B | €45 | €0 | -€45 | -100% |
| Recurring financial charges | 65 | €45 | €0 | -€45 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€55,669 | -€25,386 | +€30,283 | +54.4% |
| Income taxes | 67/77 | €5,004 | €0 | -€5,004 | -100% |
| Profit (loss) for the period | 9904 | -€60,673 | -€25,386 | +€35,287 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,673 | -€25,386 | +€35,287 | +58.2% |
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 30 October 2026 via checked.be.