CAMPION: 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.
What changed
CAMPION
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€16,180
2024 · €25,271-€9,091
Equity
€248,487
2024 · €239,449+€9,038
Cash
€241,478
2024 · €238,133+€3,345
Balance sheet total
€348,094
2024 · €343,685+€4,409
Largest movements
Assets
- Stocks and contracts +€5,550
up €5,550 (+6.4%), from €86,162 to €91,712
- Tangible fixed assets -€3,886
down €3,886 (-25.6%), from €15,194 to €11,308
of which Furniture and vehicles: -€4,527
Equity and liabilities
- Advances received -€10,962
no longer reported in 2025 (was €10,962)
- Profit (loss) carried forward +€9,038
up €9,038 (+723.6%), from €1,249 to €10,287
- Current portion of long-term debt +€7,764
up €7,764 (+191.0%), from €4,065 to €11,829
- Trade debts +€5,905
up €5,905 (+44.4%), from €13,291 to €19,196
- Other debts -€5,501
down €5,501 (-29.5%), from €18,631 to €13,130
Income statement
- Gross operating margin -€16,191
down €16,191 (-17.7%), from €91,715 to €75,523
- Taxes -€5,153
down €5,153 (-37.5%), from €13,738 to €8,584
- Other operating charges -€1,782
down €1,782 (-31.5%), from €5,665 to €3,883
- Financial charges -€997
down €997 (-25.1%), from €3,970 to €2,973
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.
Result 2024
€25,271
Gross operating margin
-€16,191
Staff costs
-€367
Depreciation
-€621
Other operating charges
+€1,782
Financial income
+€156
Financial charges
+€997
Taxes
+€5,153
Result 2025
€16,180
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.
From operations
+€12,699
Investment
-€5,806
Financing
-€3,548
Cash 2024
€238,133
From operations (derived)
+€12,699
Net result for the year
+€16,180
Depreciation
+€11,829
Stocks and contracts
-€5,550
Receivables within one year
-€2,235
Deferred charges and accrued income
+€699
Trade debts
+€5,905
Tax, wage and social debts
+€4,116
Advances received
-€10,962
Other debts
-€5,501
Accrued charges and deferred income
-€1,782
Investment (derived)
-€5,806
Investment in fixed assets (net)
-€5,806
Financing
-€3,548
Debts after one year
-€2,829
Current portion of long-term debt
+€7,764
Short-term financial debts
-€1,340
Contributions, distributions and other
-€7,143
Cash 2025
€241,478
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,685 | €348,094 | +€4,409 | +1.3% |
| Formation expenses | 20 | €2,136 | - | -€2,136 | |
| Fixed assets | 21/28 | €15,194 | €11,308 | -€3,886 | -25.6% |
| Tangible fixed assets | 22/27 | €15,194 | €11,308 | -€3,886 | -25.6% |
| Land and buildings | 22 | €5,543 | €2,230 | -€3,313 | -59.8% |
| Plant, machinery and equipment | 23 | €1,405 | €5,358 | +€3,954 | +281.5% |
| Furniture and vehicles | 24 | €8,246 | €3,719 | -€4,527 | -54.9% |
| Current assets | 29/58 | €326,355 | €336,786 | +€10,431 | +3.2% |
| Stocks and contracts in progress | 3 | €86,162 | €91,712 | +€5,550 | +6.4% |
| Stocks | 30/36 | €86,162 | €91,712 | +€5,550 | +6.4% |
| Amounts receivable within one year | 40/41 | €1,361 | €3,596 | +€2,235 | +164.2% |
| Trade receivables | 40 | - | €2,010 | +€2,010 | |
| Other amounts receivable | 41 | €1,361 | €1,586 | +€225 | +16.5% |
| Cash at bank and in hand | 54/58 | €238,133 | €241,478 | +€3,345 | +1.4% |
| Deferred charges and accrued income | 490/1 | €699 | - | -€699 | |
| Total equity and liabilities | 10/49 | €343,685 | €348,094 | +€4,409 | +1.3% |
| Equity | 10/15 | €239,449 | €248,487 | +€9,038 | +3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €176,200 | €176,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,249 | €10,287 | +€9,038 | +723.6% |
| Amounts payable | 17/49 | €104,236 | €99,607 | -€4,629 | -4.4% |
| Amounts payable after more than one year | 17 | €2,829 | - | -€2,829 | |
| Financial debts | 170/4 | €2,829 | - | -€2,829 | |
| Amounts payable within one year | 42/48 | €92,398 | €92,380 | -€18 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €4,065 | €11,829 | +€7,764 | +191.0% |
| Financial debts | 43 | €1,340 | - | -€1,340 | |
| Credit institutions | 430/8 | €1,340 | - | -€1,340 | |
| Trade debts | 44 | €13,291 | €19,196 | +€5,905 | +44.4% |
| Suppliers | 440/4 | €13,291 | €19,196 | +€5,905 | +44.4% |
| Advances received on contracts in progress | 46 | €10,962 | - | -€10,962 | |
| Taxes, remuneration and social security | 45 | €44,109 | €48,224 | +€4,116 | +9.3% |
| Taxes | 450/3 | €37,298 | €41,107 | +€3,809 | +10.2% |
| Remuneration and social security | 454/9 | €6,810 | €7,117 | +€307 | +4.5% |
| Other amounts payable | 47/48 | €18,631 | €13,130 | -€5,501 | -29.5% |
| Accrued charges and deferred income | 492/3 | €9,009 | €7,227 | -€1,782 | -19.8% |
| Remuneration, social security and pensions | 62 | €31,864 | €32,231 | +€367 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,207 | €11,829 | +€621 | +5.5% |
| Other operating charges | 640/8 | €5,665 | €3,883 | -€1,782 | -31.5% |
| Gross operating margin | 9900 | €91,715 | €75,523 | -€16,191 | -17.7% |
| Operating profit (loss) | 9901 | €42,978 | €27,581 | -€15,397 | -35.8% |
| Financial income | 75/76B | €1 | €156 | +€156 | +25973.3% |
| Recurring financial income | 75 | €1 | €156 | +€156 | +25973.3% |
| Financial charges | 65/66B | €3,970 | €2,973 | -€997 | -25.1% |
| Recurring financial charges | 65 | €3,970 | €2,973 | -€997 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €39,009 | €24,765 | -€14,244 | -36.5% |
| Income taxes | 67/77 | €13,738 | €8,584 | -€5,153 | -37.5% |
| Profit (loss) for the period | 9904 | €25,271 | €16,180 | -€9,091 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,271 | €16,180 | -€9,091 | -36.0% |
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 30 September 2026 via checked.be.