CAMPIONISSIMMO: 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.
CAMPIONISSIMMO
Largest movements
- Cash +€2,428
up €2,428 (+88.2%), from €2,754 to €5,182
mainly Net result for the year (+€12,075) and Depreciation (+€2,313)
- Tangible fixed assets -€2,313
down €2,313 (-1.3%), from €176,653 to €174,340
- Profit (loss) carried forward +€12,075
up €12,075 (+10.3%), from -€117,570 to -€105,494
- Accrued charges and deferred income -€8,268
down €8,268 (-80.0%), from €10,335 to €2,067
- Current portion of long-term debt -€3,757
no longer reported in 2025 (was €3,757)
- Depreciation -€13,194
down €13,194 (-85.1%), from €15,507 to €2,313
- Purchases and services +€1,697
up €1,697 (+78.0%), from €2,176 to €3,873
- Gross operating margin -€641
down €641 (-3.3%), from €19,193 to €18,552
- Financial charges -€317
down €317 (-11.7%), from €2,711 to €2,394
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 | €179,847 | €179,598 | -€249 | -0.1% |
| Fixed assets | 21/28 | €176,653 | €174,340 | -€2,313 | -1.3% |
| Tangible fixed assets | 22/27 | €176,653 | €174,340 | -€2,313 | -1.3% |
| Land and buildings | 22 | €176,653 | €174,340 | -€2,313 | -1.3% |
| Current assets | 29/58 | €3,194 | €5,258 | +€2,064 | +64.6% |
| Amounts receivable within one year | 40/41 | €213 | - | -€213 | |
| Trade receivables | 40 | €213 | - | -€213 | |
| Cash at bank and in hand | 54/58 | €2,754 | €5,182 | +€2,428 | +88.2% |
| Deferred charges and accrued income | 490/1 | €227 | €76 | -€151 | -66.6% |
| Total equity and liabilities | 10/49 | €179,847 | €179,598 | -€249 | -0.1% |
| Equity | 10/15 | -€37,570 | -€25,494 | +€12,075 | +32.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,570 | -€105,494 | +€12,075 | +10.3% |
| Amounts payable | 17/49 | €217,417 | €205,092 | -€12,325 | -5.7% |
| Amounts payable after more than one year | 17 | €141,100 | €140,800 | -€300 | -0.2% |
| Financial debts | 170/4 | €139,200 | €139,200 | = | 0.0% |
| Other amounts payable | 178/9 | €1,900 | €1,600 | -€300 | -15.8% |
| Amounts payable within one year | 42/48 | €65,982 | €62,225 | -€3,757 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €3,757 | - | -€3,757 | |
| Other amounts payable | 47/48 | €62,225 | €62,225 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,335 | €2,067 | -€8,268 | -80.0% |
| Non-recurring operating income | 76A | - | €7 | +€7 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,176 | €3,873 | +€1,697 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,507 | €2,313 | -€13,194 | -85.1% |
| Other operating charges | 640/8 | €1,743 | €1,777 | +€34 | +2.0% |
| Gross operating margin | 9900 | €19,193 | €18,552 | -€641 | -3.3% |
| Operating profit (loss) | 9901 | €1,942 | €14,462 | +€12,520 | +645% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,711 | €2,394 | -€317 | -11.7% |
| Recurring financial charges | 65 | €2,711 | €2,394 | -€317 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€769 | €12,075 | +€12,844 | |
| Profit (loss) for the period | 9904 | -€769 | €12,075 | +€12,844 | |
| Profit (loss) for the period to be appropriated | 9905 | -€769 | €12,075 | +€12,844 |
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 16 October 2026 via checked.be.