CHAMP DU SOSQUIN: 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 DU SOSQUIN
Largest movements
- Tangible fixed assets -€18,000
down €18,000 (-3.8%), from €480,000 to €462,000
- Reserves +€95,000
up €95,000 (+11.6%), from €821,860 to €916,860
of which Distributable reserves: +€95,000
- Debts after one year -€80,000
down €80,000 (-14.6%), from €547,000 to €467,000
- Current portion of long-term debt -€49,999
no longer reported in 2025 (was €49,999)
- Tax, wage and social debts +€20,403
up €20,403 (+102%), from €20,000 to €40,403
- Financial income +€5,000
up €5,000 (+7.1%), from €70,000 to €75,000
- Financial charges -€1,630
down €1,630 (-59.9%), from €2,721 to €1,091
- Gross operating margin -€1,212
down €1,212 (-1.8%), from €68,890 to €67,678
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 | €1,447,190 | €1,433,044 | -€14,146 | -1.0% |
| Fixed assets | 21/28 | €1,430,000 | €1,412,000 | -€18,000 | -1.3% |
| Tangible fixed assets | 22/27 | €480,000 | €462,000 | -€18,000 | -3.8% |
| Land and buildings | 22 | €480,000 | €462,000 | -€18,000 | -3.8% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €17,190 | €21,044 | +€3,854 | +22.4% |
| Cash at bank and in hand | 54/58 | €17,190 | €21,044 | +€3,854 | +22.4% |
| Total equity and liabilities | 10/49 | €1,447,190 | €1,433,044 | -€14,146 | -1.0% |
| Equity | 10/15 | €830,190 | €925,641 | +€95,451 | +11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €821,860 | €916,860 | +€95,000 | +11.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €820,000 | €915,000 | +€95,000 | +11.6% |
| Profit (loss) carried forward | 14 | €2,130 | €2,581 | +€451 | +21.2% |
| Amounts payable | 17/49 | €617,000 | €507,403 | -€109,597 | -17.8% |
| Amounts payable after more than one year | 17 | €547,000 | €467,000 | -€80,000 | -14.6% |
| Financial debts | 170/4 | €547,000 | €467,000 | -€80,000 | -14.6% |
| Amounts payable within one year | 42/48 | €70,000 | €40,403 | -€29,597 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €49,999 | - | -€49,999 | |
| Taxes, remuneration and social security | 45 | €20,000 | €40,403 | +€20,403 | +102% |
| Taxes | 450/3 | €20,000 | €40,403 | +€20,403 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,000 | €18,000 | = | 0.0% |
| Other operating charges | 640/8 | €7,801 | €7,733 | -€68 | -0.9% |
| Gross operating margin | 9900 | €68,890 | €67,678 | -€1,212 | -1.8% |
| Operating profit (loss) | 9901 | €43,089 | €41,944 | -€1,144 | -2.7% |
| Financial income | 75/76B | €70,000 | €75,000 | +€5,000 | +7.1% |
| Recurring financial income | 75 | €70,000 | €75,000 | +€5,000 | +7.1% |
| Financial charges | 65/66B | €2,721 | €1,091 | -€1,630 | -59.9% |
| Recurring financial charges | 65 | €2,721 | €1,091 | -€1,630 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €110,368 | €115,853 | +€5,485 | +5.0% |
| Income taxes | 67/77 | €20,000 | €20,403 | +€402 | +2.0% |
| Profit (loss) for the period | 9904 | €90,368 | €95,451 | +€5,083 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,368 | €95,451 | +€5,083 | +5.6% |
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 31 October 2026 via checked.be.