Van Campenhout Jef: 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.
Van Campenhout Jef
Largest movements
- Cash -€43,418
down €43,418 (-97.3%), from €44,621 to €1,203
mainly Contributions, distributions and other (-€299,867) and Receivables within one year (-€1,313)
- Reserves -€42,640
down €42,640 (-5.6%), from €756,211 to €713,571
of which Distributable reserves: -€42,640
- Financial income -€17,164
down €17,164 (-9.6%), from €178,726 to €161,562
- Gross operating margin -€7,258
down €7,258 (-5.2%), from €140,207 to €132,949
- Taxes -€2,406
down €2,406 (-6.5%), from €37,095 to €34,689
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 | €789,475 | €747,488 | -€41,987 | -5.3% |
| Fixed assets | 21/28 | €740,826 | €740,330 | -€496 | -0.1% |
| Tangible fixed assets | 22/27 | €826 | €330 | -€496 | -60.0% |
| Furniture and vehicles | 24 | €826 | €330 | -€496 | -60.0% |
| Financial fixed assets | 28 | €740,000 | €740,000 | = | 0.0% |
| Current assets | 29/58 | €48,650 | €7,158 | -€41,492 | -85.3% |
| Amounts receivable within one year | 40/41 | €3,135 | €4,448 | +€1,313 | +41.9% |
| Other amounts receivable | 41 | €3,135 | €4,448 | +€1,313 | +41.9% |
| Cash at bank and in hand | 54/58 | €44,621 | €1,203 | -€43,418 | -97.3% |
| Deferred charges and accrued income | 490/1 | €893 | €1,506 | +€613 | +68.7% |
| Total equity and liabilities | 10/49 | €789,475 | €747,488 | -€41,987 | -5.3% |
| Equity | 10/15 | €776,211 | €733,571 | -€42,640 | -5.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €756,211 | €713,571 | -€42,640 | -5.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €754,211 | €711,571 | -€42,640 | -5.7% |
| Amounts payable | 17/49 | €13,264 | €13,917 | +€652 | +4.9% |
| Amounts payable within one year | 42/48 | €12,151 | €12,456 | +€305 | +2.5% |
| Trade debts | 44 | €1,740 | €2,874 | +€1,134 | +65.2% |
| Suppliers | 440/4 | €1,740 | €2,874 | +€1,134 | +65.2% |
| Taxes, remuneration and social security | 45 | €10,411 | €9,582 | -€829 | -8.0% |
| Taxes | 450/3 | €10,411 | €9,582 | -€829 | -8.0% |
| Accrued charges and deferred income | 492/3 | €1,114 | €1,461 | +€347 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €496 | €496 | = | 0.0% |
| Other operating charges | 640/8 | €1,382 | €736 | -€646 | -46.7% |
| Gross operating margin | 9900 | €140,207 | €132,949 | -€7,258 | -5.2% |
| Operating profit (loss) | 9901 | €138,329 | €131,718 | -€6,612 | -4.8% |
| Financial income | 75/76B | €178,726 | €161,562 | -€17,164 | -9.6% |
| Recurring financial income | 75 | €178,726 | €161,562 | -€17,164 | -9.6% |
| Financial charges | 65/66B | €94 | €1,364 | +€1,270 | +1,347% |
| Recurring financial charges | 65 | €94 | €1,364 | +€1,270 | +1,347% |
| Profit (loss) for the period before taxes | 9903 | €316,961 | €291,916 | -€25,046 | -7.9% |
| Income taxes | 67/77 | €37,095 | €34,689 | -€2,406 | -6.5% |
| Profit (loss) for the period | 9904 | €279,867 | €257,227 | -€22,640 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €279,867 | €257,227 | -€22,640 | -8.1% |
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 23 October 2026 via checked.be.