The KAMPUS: 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.
The KAMPUS
Largest movements
- Tangible fixed assets -€13,660
down €13,660 (-3.9%), from €349,304 to €335,644
of which Land and buildings: -€10,109
- Debts after one year -€15,589
down €15,589 (-4.9%), from €318,186 to €302,597
- Gross operating margin +€45,809
up €45,809, from -€15,639 to €30,170
- Purchases and services -€29,765
no longer reported in 2025 (was €29,765)
- Other operating charges -€12,287
down €12,287 (-81.3%), from €15,115 to €2,828
- Financial charges -€1,314
down €1,314 (-8.5%), from €15,528 to €14,215
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €351,828 | €339,041 | -€12,787 | -3.6% |
| Fixed assets | 21/28 | €349,304 | €335,644 | -€13,660 | -3.9% |
| Tangible fixed assets | 22/27 | €349,304 | €335,644 | -€13,660 | -3.9% |
| Land and buildings | 22 | €323,146 | €313,038 | -€10,109 | -3.1% |
| Plant, machinery and equipment | 23 | €17,400 | €14,849 | -€2,552 | -14.7% |
| Furniture and vehicles | 24 | €8,757 | €7,758 | -€1,000 | -11.4% |
| Current assets | 29/58 | €2,524 | €3,396 | +€873 | +34.6% |
| Amounts receivable within one year | 40/41 | €2,155 | €3,110 | +€955 | +44.3% |
| Trade receivables | 40 | €1,743 | €3,068 | +€1,325 | +76.0% |
| Other amounts receivable | 41 | €412 | €42 | -€370 | -89.8% |
| Deferred charges and accrued income | 490/1 | €369 | €286 | -€82 | -22.3% |
| Total equity and liabilities | 10/49 | €351,828 | €339,041 | -€12,787 | -3.6% |
| Equity | 10/15 | -€223 | -€755 | -€532 | -238.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,223 | -€60,755 | -€532 | -0.9% |
| Amounts payable | 17/49 | €352,050 | €339,795 | -€12,255 | -3.5% |
| Amounts payable after more than one year | 17 | €318,186 | €302,597 | -€15,589 | -4.9% |
| Financial debts | 170/4 | €318,186 | €302,597 | -€15,589 | -4.9% |
| Amounts payable within one year | 42/48 | €33,864 | €37,198 | +€3,334 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €14,932 | €15,589 | +€657 | +4.4% |
| Financial debts | 43 | €736 | €2,323 | +€1,586 | +215.4% |
| Credit institutions | 430/8 | €736 | €2,323 | +€1,586 | +215.4% |
| Taxes, remuneration and social security | 45 | €246 | €336 | +€91 | +36.9% |
| Taxes | 450/3 | €246 | €336 | +€91 | +36.9% |
| Other amounts payable | 47/48 | €17,950 | €18,950 | +€1,000 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,765 | - | -€29,765 | |
| Remuneration, social security and pensions | 62 | €102 | - | -€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,838 | €13,660 | -€179 | -1.3% |
| Other operating charges | 640/8 | €15,115 | €2,828 | -€12,287 | -81.3% |
| Gross operating margin | 9900 | -€15,639 | €30,170 | +€45,809 | |
| Operating profit (loss) | 9901 | -€44,694 | €13,683 | +€58,377 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €15,528 | €14,215 | -€1,314 | -8.5% |
| Recurring financial charges | 65 | €15,528 | €14,215 | -€1,314 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€60,223 | -€532 | +€59,691 | +99.1% |
| Profit (loss) for the period | 9904 | -€60,223 | -€532 | +€59,691 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,223 | -€532 | +€59,691 | +99.1% |
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 12 October 2026 via checked.be.