Champ Libre: 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 Libre
Largest movements
- Deferred charges and accrued income +€4,516
up €4,516, from €0 to €4,516
- Cash -€3,603
down €3,603 (-13.4%), from €26,914 to €23,311
mainly Deferred charges and accrued income (-€4,516) and Investment in fixed assets (net) (-€1,806)
- Tangible fixed assets +€1,535
up €1,535 (+565%), from €272 to €1,806
of which Assets under construction and advance payments: +€1,806
- Receivables within one year +€1,446
up €1,446 (+56.6%), from €2,554 to €4,001
of which Trade receivables: +€1,805
- Stocks and contracts +€660
up €660 (+33.3%), from €1,983 to €2,643
- Trade debts +€4,183
up €4,183 (+202%), from €2,071 to €6,253
- Provisions +€1,500
up €1,500 (+61.7%), from €2,430 to €3,930
- Profit (loss) carried forward -€1,083
down €1,083 (-15.5%), from €6,986 to €5,903
- Gross operating margin -€14,769
down €14,769 (-90.0%), from €16,417 to €1,648
- Purchases and services +€6,211
up €6,211 (+19.4%), from €32,018 to €38,229
- Turnover +€5,544
up €5,544 (+17.1%), from €32,428 to €37,972
- Provisions -€930
down €930 (-38.3%), from €2,430 to €1,500
- Other operating charges +€380
new in 2022: €380
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,262 | €36,815 | +€4,554 | +14.1% |
| Fixed assets | 21/28 | €811 | €2,345 | +€1,535 | +189% |
| Tangible fixed assets | 22/27 | €272 | €1,806 | +€1,535 | +565% |
| Other tangible fixed assets | 26 | €272 | - | -€272 | |
| Assets under construction and advance payments | 27 | - | €1,806 | +€1,806 | |
| Financial fixed assets | 28 | €539 | €539 | = | 0.0% |
| Current assets | 29/58 | €31,451 | €34,470 | +€3,019 | +9.6% |
| Stocks and contracts in progress | 3 | €1,983 | €2,643 | +€660 | +33.3% |
| Stocks | 30/36 | €1,983 | €2,643 | +€660 | +33.3% |
| Amounts receivable within one year | 40/41 | €2,554 | €4,001 | +€1,446 | +56.6% |
| Trade receivables | 40 | €993 | €2,798 | +€1,805 | +182% |
| Other amounts receivable | 41 | €1,561 | €1,202 | -€359 | -23.0% |
| Cash at bank and in hand | 54/58 | €26,914 | €23,311 | -€3,603 | -13.4% |
| Deferred charges and accrued income | 490/1 | €0 | €4,516 | +€4,516 | |
| Total equity and liabilities | 10/49 | €32,262 | €36,815 | +€4,554 | +14.1% |
| Equity | 10/15 | €27,236 | €26,303 | -€933 | -3.4% |
| Contributions | 10/11 | €20,250 | €20,400 | +€150 | +0.7% |
| Profit (loss) carried forward | 14 | €6,986 | €5,903 | -€1,083 | -15.5% |
| Provisions and deferred taxes | 16 | €2,430 | €3,930 | +€1,500 | +61.7% |
| Provisions for liabilities and charges | 160/5 | €2,430 | €3,930 | +€1,500 | +61.7% |
| Other liabilities and charges | 164/5 | €2,430 | €3,930 | +€1,500 | +61.7% |
| Amounts payable | 17/49 | €2,596 | €6,582 | +€3,986 | +154% |
| Amounts payable within one year | 42/48 | €2,596 | €6,582 | +€3,986 | +154% |
| Trade debts | 44 | €2,071 | €6,253 | +€4,183 | +202% |
| Suppliers | 440/4 | €2,071 | €6,253 | +€4,183 | +202% |
| Taxes, remuneration and social security | 45 | €525 | €329 | -€196 | -37.3% |
| Taxes | 450/3 | €525 | €329 | -€196 | -37.3% |
| Turnover | 70 | €32,428 | €37,972 | +€5,544 | +17.1% |
| Non-recurring operating income | 76A | €1,251 | - | -€1,251 | |
| Goods, raw materials, services and sundry goods | 60/61 | €32,018 | €38,229 | +€6,211 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €272 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€201 | €63 | +€264 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,430 | €1,500 | -€930 | -38.3% |
| Other operating charges | 640/8 | - | €380 | +€380 | |
| Non-recurring operating charges | 66A | - | €56 | +€56 | |
| Gross operating margin | 9900 | €16,417 | €1,648 | -€14,769 | -90.0% |
| Operating profit (loss) | 9901 | €13,917 | -€622 | -€14,538 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €173 | €462 | +€288 | +166% |
| Recurring financial charges | 65 | €173 | €462 | +€288 | +166% |
| Profit (loss) for the period before taxes | 9903 | €13,743 | -€1,083 | -€14,826 | |
| Profit (loss) for the period | 9904 | €13,743 | -€1,083 | -€14,826 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,743 | -€1,083 | -€14,826 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.