UNCLE CAM: what changed
Two fiscal 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.
UNCLE CAM
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€19,746
up €19,746 (+78.3%), from €25,227 to €44,974
mainly Current investments (+€50,000) and Net result for the year (+€22,394)
- Tangible fixed assets -€5,906
down €5,906 (-33.6%), from €17,591 to €11,685
of which Furniture and vehicles: -€8,931
- Receivables within one year +€3,804
up €3,804 (+10.6%), from €35,978 to €39,781
of which Other amounts receivable: +€4,737
- Reserves -€23,106
down €23,106 (-27.0%), from €85,701 to €62,595
- Other debts -€7,500
down €7,500 (-46.9%), from €16,000 to €8,500
- Tax, wage and social debts -€1,720
down €1,720 (-18.2%), from €9,442 to €7,722
- Gross operating margin -€5,125
down €5,125 (-10.0%), from €51,102 to €45,977
- Taxes -€2,367
down €2,367 (-15.6%), from €15,200 to €12,833
- Other operating charges +€1,659
up €1,659 (+300.3%), from €552 to €2,211
- Financial income +€908
up €908 (+62.9%), from €1,443 to €2,351
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
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 | €130,187 | €97,589 | -€32,598 | -25.0% |
| Fixed assets | 21/28 | €17,591 | €11,685 | -€5,906 | -33.6% |
| Tangible fixed assets | 22/27 | €17,591 | €11,685 | -€5,906 | -33.6% |
| Plant, machinery and equipment | 23 | €2,123 | €5,148 | +€3,025 | +142.5% |
| Furniture and vehicles | 24 | €15,468 | €6,537 | -€8,931 | -57.7% |
| Current assets | 29/58 | €112,596 | €85,904 | -€26,692 | -23.7% |
| Amounts receivable within one year | 40/41 | €35,978 | €39,781 | +€3,804 | +10.6% |
| Trade receivables | 40 | €18,517 | €17,583 | -€933 | -5.0% |
| Other amounts receivable | 41 | €17,461 | €22,198 | +€4,737 | +27.1% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,227 | €44,974 | +€19,746 | +78.3% |
| Deferred charges and accrued income | 490/1 | €1,391 | €1,149 | -€242 | -17.4% |
| Total equity and liabilities | 10/49 | €130,187 | €97,589 | -€32,598 | -25.0% |
| Equity | 10/15 | €104,301 | €81,195 | -€23,106 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,701 | €62,595 | -€23,106 | -27.0% |
| Distributable reserves | 133 | €85,701 | €62,595 | -€23,106 | -27.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,886 | €16,395 | -€9,492 | -36.7% |
| Amounts payable within one year | 42/48 | €25,886 | €16,395 | -€9,492 | -36.7% |
| Trade debts | 44 | €444 | €172 | -€272 | -61.2% |
| Suppliers | 440/4 | €444 | €172 | -€272 | -61.2% |
| Taxes, remuneration and social security | 45 | €9,442 | €7,722 | -€1,720 | -18.2% |
| Taxes | 450/3 | €9,442 | €7,722 | -€1,720 | -18.2% |
| Other amounts payable | 47/48 | €16,000 | €8,500 | -€7,500 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,391 | €10,687 | +€297 | +2.9% |
| Other operating charges | 640/8 | €552 | €2,211 | +€1,659 | +300.3% |
| Non-recurring operating charges | 66A | - | €152 | +€152 | |
| Gross operating margin | 9900 | €51,102 | €45,977 | -€5,125 | -10.0% |
| Operating profit (loss) | 9901 | €40,159 | €32,926 | -€7,232 | -18.0% |
| Financial income | 75/76B | €1,443 | €2,351 | +€908 | +62.9% |
| Recurring financial income | 75 | €1,443 | €2,351 | +€908 | +62.9% |
| Financial charges | 65/66B | €45 | €50 | +€5 | +11.8% |
| Recurring financial charges | 65 | €45 | €50 | +€5 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €41,557 | €35,227 | -€6,330 | -15.2% |
| Income taxes | 67/77 | €15,200 | €12,833 | -€2,367 | -15.6% |
| Profit (loss) for the period | 9904 | €26,357 | €22,394 | -€3,963 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,357 | €22,394 | -€3,963 | -15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.