CAMPUS 2 CHRIS: 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.
CAMPUS 2 CHRIS
Largest movements
- Cash -€12,378
down €12,378 (-97.9%), from €12,646 to €268
mainly Net result for the year (-€9,792) and Trade debts (-€8,407)
- Stocks and contracts -€8,348
no longer reported in 2024 (was €8,348)
- Tangible fixed assets -€2,288
down €2,288 (-69.0%), from €3,316 to €1,028
of which Plant, machinery and equipment: -€3,032
- Receivables within one year +€491
up €491 (+95.0%), from €517 to €1,008
- Profit (loss) carried forward -€9,792
down €9,792 (-187.1%), from -€5,235 to -€15,027
- Trade debts -€8,407
down €8,407 (-87.7%), from €9,583 to €1,176
- Other debts -€3,032
down €3,032 (-34.7%), from €8,736 to €5,704
- Tax, wage and social debts -€1,290
down €1,290 (-74.1%), from €1,742 to €451
- Gross operating margin -€6,181
down €6,181, from €4,181 to -€2,000
- Other operating charges +€6,075
up €6,075 (+693.6%), from €876 to €6,951
- Taxes -€2,064
down €2,064 (-99.9%), from €2,066 to €2
- Depreciation -€1,346
down €1,346 (-88.7%), from €1,518 to €172
- Financial charges +€580
up €580 (+644.2%), from €90 to €670
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,826 | €2,305 | -€22,522 | -90.7% |
| Fixed assets | 21/28 | €3,316 | €1,028 | -€2,288 | -69.0% |
| Tangible fixed assets | 22/27 | €3,316 | €1,028 | -€2,288 | -69.0% |
| Plant, machinery and equipment | 23 | €3,032 | - | -€3,032 | |
| Furniture and vehicles | 24 | €284 | €1,028 | +€744 | +262.3% |
| Current assets | 29/58 | €21,511 | €1,276 | -€20,234 | -94.1% |
| Stocks and contracts in progress | 3 | €8,348 | - | -€8,348 | |
| Stocks | 30/36 | €8,348 | - | -€8,348 | |
| Amounts receivable within one year | 40/41 | €517 | €1,008 | +€491 | +95.0% |
| Other amounts receivable | 41 | €517 | €1,008 | +€491 | +95.0% |
| Cash at bank and in hand | 54/58 | €12,646 | €268 | -€12,378 | -97.9% |
| Total equity and liabilities | 10/49 | €24,826 | €2,305 | -€22,522 | -90.7% |
| Equity | 10/15 | €4,766 | -€5,027 | -€9,792 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,235 | -€15,027 | -€9,792 | -187.1% |
| Amounts payable | 17/49 | €20,061 | €7,331 | -€12,729 | -63.5% |
| Amounts payable within one year | 42/48 | €20,061 | €7,331 | -€12,729 | -63.5% |
| Trade debts | 44 | €9,583 | €1,176 | -€8,407 | -87.7% |
| Suppliers | 440/4 | €9,583 | €1,176 | -€8,407 | -87.7% |
| Taxes, remuneration and social security | 45 | €1,742 | €451 | -€1,290 | -74.1% |
| Taxes | 450/3 | €1,742 | €451 | -€1,290 | -74.1% |
| Other amounts payable | 47/48 | €8,736 | €5,704 | -€3,032 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518 | €172 | -€1,346 | -88.7% |
| Other operating charges | 640/8 | €876 | €6,951 | +€6,075 | +693.6% |
| Gross operating margin | 9900 | €4,181 | -€2,000 | -€6,181 | |
| Operating profit (loss) | 9901 | €1,787 | -€9,123 | -€10,910 | |
| Financial income | 75/76B | €4 | €2 | -€2 | -56.7% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -56.7% |
| Financial charges | 65/66B | €90 | €670 | +€580 | +644.2% |
| Recurring financial charges | 65 | €90 | €670 | +€580 | +644.2% |
| Profit (loss) for the period before taxes | 9903 | €1,702 | -€9,791 | -€11,493 | |
| Income taxes | 67/77 | €2,066 | €2 | -€2,064 | -99.9% |
| Profit (loss) for the period | 9904 | -€364 | -€9,792 | -€9,429 | -2591.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€364 | -€9,792 | -€9,429 | -2591.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.