Champ d’Eveil: 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.
Champ d’Eveil
Largest movements
- Cash -€22,139
down €22,139 (-43.0%), from €51,536 to €29,397
mainly Receivables within one year (-€20,454) and Other debts (-€19,847)
- Receivables within one year +€20,454
up €20,454 (+360%), from €5,681 to €26,136
of which Trade receivables: +€16,600
- Tangible fixed assets -€3,779
down €3,779 (-47.0%), from €8,045 to €4,266
- Deferred charges and accrued income +€1,827
up €1,827 (+321%), from €569 to €2,397
- Accrued charges and deferred income +€26,100
up €26,100 (+1,385%), from €1,885 to €27,985
- Other debts -€19,847
down €19,847 (-84.4%), from €23,509 to €3,663
- Tax, wage and social debts -€5,244
down €5,244 (-36.9%), from €14,213 to €8,968
of which Taxes: -€5,529
- Trade debts -€2,708
down €2,708 (-89.2%), from €3,035 to €327
- Profit (loss) carried forward -€1,938
down €1,938 (-9.1%), from €21,390 to €19,452
- Gross operating margin -€16,010
down €16,010 (-76.3%), from €20,980 to €4,970
- Taxes -€3,161
down €3,161 (-73.5%), from €4,301 to €1,140
- Depreciation +€396
up €396 (+9.1%), from €4,359 to €4,754
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 | €65,832 | €62,195 | -€3,636 | -5.5% |
| Fixed assets | 21/28 | €8,045 | €4,266 | -€3,779 | -47.0% |
| Tangible fixed assets | 22/27 | €8,045 | €4,266 | -€3,779 | -47.0% |
| Furniture and vehicles | 24 | €8,045 | €4,266 | -€3,779 | -47.0% |
| Current assets | 29/58 | €57,787 | €57,929 | +€143 | +0.2% |
| Amounts receivable within one year | 40/41 | €5,681 | €26,136 | +€20,454 | +360% |
| Trade receivables | 40 | €5,676 | €22,276 | +€16,600 | +292% |
| Other amounts receivable | 41 | €5 | €3,860 | +€3,854 | +72,179% |
| Cash at bank and in hand | 54/58 | €51,536 | €29,397 | -€22,139 | -43.0% |
| Deferred charges and accrued income | 490/1 | €569 | €2,397 | +€1,827 | +321% |
| Total equity and liabilities | 10/49 | €65,832 | €62,195 | -€3,636 | -5.5% |
| Equity | 10/15 | €23,190 | €21,252 | -€1,938 | -8.4% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,390 | €19,452 | -€1,938 | -9.1% |
| Amounts payable | 17/49 | €42,642 | €40,944 | -€1,699 | -4.0% |
| Amounts payable within one year | 42/48 | €40,757 | €12,959 | -€27,799 | -68.2% |
| Trade debts | 44 | €3,035 | €327 | -€2,708 | -89.2% |
| Suppliers | 440/4 | €3,035 | €327 | -€2,708 | -89.2% |
| Taxes, remuneration and social security | 45 | €14,213 | €8,968 | -€5,244 | -36.9% |
| Taxes | 450/3 | €11,913 | €6,383 | -€5,529 | -46.4% |
| Remuneration and social security | 454/9 | €2,300 | €2,585 | +€285 | +12.4% |
| Other amounts payable | 47/48 | €23,509 | €3,663 | -€19,847 | -84.4% |
| Accrued charges and deferred income | 492/3 | €1,885 | €27,985 | +€26,100 | +1,385% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,359 | €4,754 | +€396 | +9.1% |
| Other operating charges | 640/8 | €66 | €7 | -€59 | -89.6% |
| Gross operating margin | 9900 | €20,980 | €4,970 | -€16,010 | -76.3% |
| Operating profit (loss) | 9901 | €16,555 | €209 | -€16,347 | -98.7% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.5% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.5% |
| Financial charges | 65/66B | €53 | €173 | +€120 | +225% |
| Recurring financial charges | 65 | €53 | €173 | +€120 | +225% |
| Profit (loss) for the period before taxes | 9903 | €16,513 | €36 | -€16,477 | -99.8% |
| Income taxes | 67/77 | €4,301 | €1,140 | -€3,161 | -73.5% |
| Profit (loss) for the period | 9904 | €12,212 | -€1,105 | -€13,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,212 | -€1,105 | -€13,317 |
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 26 October 2026 via checked.be.